FOR many years manufacturers have been moving towards lean manufacturing where they are working at their most efficient.

Now it is the turn of the professionals and Worcester-based accountants, Crowther Beard LLP, are at the forefront of this move.

John Painter, managing partner, is a specialist in this area, working with clients to look for efficiencies in an attempt to take costs out of their business.

He has a seven-point approach which can remove as much as 30 per cent of the operating costs of a business. The removal of waste is one of the most effective ways to increase profitability in any business.

Dependent on the business, waste can be found in: * Inefficient processes.

* Wrong people doing the wrong activities.

* Producing too much stock.

* Having a poor factory layout.

* Making too many mistakes So what is the seven-point approach?

Mr Painter said: "It is based on the Toyota Seven Wastes and along with approaches such as Six Sigma it can be applied to professional service firms as well as manufacturers."

Step 1: Overproduction. Identify areas of overproduction and look to see how they can be reduced, for example in the auditing profession it is not uncommon for a file to be prepared that carries more work than is necessary for an audit opinion to be given.

Step 2: Waiting. This may well be where the files need to be reviewed by a senior team member or as a result of poor timekeeping meaning that meetings go on far too long. It is often said that of the time a file is in a legal or accounting firm's office value is only added for two per cent of that time. Meaning that 98 per cent of the time it is waiting for some action.

Step 3: Transport issues. In the manufacturing environment this is easily identified but many people in professional service firms travel in an illogical manner between appointments.

For example someone based in Worcester organising meetings first thing in the morning in say Ross-on-Wye, early afternoon in say Kidderminster and late afternoon in Hereford.

Step 4: Inappropriate processing. These areas are easily identified, for example in a legal firm the firm's senior partner carrying out some work that could easily be handled by a junior solicitor.

Step 5: Inventory levels. The funds that professional service firms have tied up in working capital, either work in progress or in debtors, is often very high - six months' worth is not uncommon.

Removing this waste can reduce the bank borrowings that these businesses require.

Step 6: Motion. A simple time and motion study can show that the location of a filing room or a photocopier is a great time waster.

Step 7: Defects. Just get it right first time.

As well as John Painter, the firm's tax partner Chris Hobbs is also trained as a facilitator to assist businesses in reducing their waste and their approach is to work with the business on a regular basis helping them to keep the waste reduction process on track.

Mr Painter said: "If a business can reduce its costs by 30 per cent then the benefit goes straight to the bottom line.

"It can be the difference between making a loss and moving into profit. As a firm of chartered accountants we see that our added value services such as waste reduction are a key reason why our clients are successful and our team are seen as a major influence on their success."

For more information contact Mr Painter on 01905 454854 or e-mail him at jhp@crowtherbeard.com or at www.crowtherbeard.com