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Mike De Luca

Mike De Luca

Principal and Owner, Torre Consulting

As Principal and Owner of Torre Consulting, Mike works with companies to apply Lean principles in developing strategy, improving processes, and making better use of the talent we have in our staff, so that we can focus more effectively on work that makes a difference for the customer. He works with all levels of leaders and teams to connect strategy to the underpinning metrics and management system that ensure success from the front line to the enterprise as a whole.

Mike’s 25 years of experience include over 15 years of leadership experience in the corporate environment as well as over 15 years of experience bringing Lean principles to life in department and organizational processes and culture. Prior to starting his consulting practice, Mike served as Executive Director of Finance at Group Health Cooperative in Seattle, where he led the Lean transformation of his own department, evolved the role of Finance to meet the changing needs of a Lean organization, and co-led the Lean transformation of financial planning processes across the enterprise.

In his consulting practice, Mike works with companies on Lean strategic planning and deployment, value stream mapping and improvement, and cross-functional process improvement in both finance and operational areas. His work spans industries including healthcare, manufacturing, construction, insurance and transit. In partnership with clients, he teaches and coaches daily improvement methods, root cause analysis, and visual management, so that clients are able to integrate and sustain Lean principles and habits in their organizations.

Mike is a featured speaker at conferences and workshops including the Lean Accounting Summit and Lean Healthcare Transformation Summit. Mike has a Master of Science in Finance degree from Seattle University, is a Fellow of the Healthcare Financial Management Association (HFMA), holds the Certified Healthcare Financial Professional (CHFP) designation, and is a Certified Lean Six Sigma Master Black Belt.

Articles by Mike De Luca
Lean Financial Planning – How well does your budget serve its purpose?
How well does your budget serve its purpose? Asking this question can lead to a rich and revealing discussion with operational and finance teams alike. In order to gauge the effectiveness of the budget (both the process and the set of outputs or tools), we likely need to start by agreeing what effectiveness is measured relative to. What is the purpose of the budget? Why do we engage in the budget process and produce the outputs it generates? How do we use the budget during the year to check-adjust performance? Who are the end-users of the budget and what are their requirements? More »
Lean Accounting Is Simpler, Faster, Cheaper, and More Accurate Than Traditional Management Accounting, so Why Don’t More Companies Use It?
Five thought leaders of the movement recently held a special conversation about what lean accounting is and isn’t, why it is vital to sustaining a culture of continuous improvement, how it relates to GAAP, and why it provides a truer picture of how your company is performing.   As long-time lean accounting practitioners, they also liberally share practical, real-world examples of how traditional accounting can mislead and misinform decision-makers. More »
How lean accounting promotes lean in the organization
Lean finance helps make upstream problems visible and provides consultative products and services to support the organization in increasing customer value.  In his book “Getting the Right Things Done,” Pascal Dennis writes, “When implementing strategy deployment , engage the Finance team early on. Too often this group is relegated to the lowly position of ‘bean counters,’ rather than its proper role: trusted advisor and business partner.  ” In my years of experience as a finance leader in a health-care organization, and more recently, as a lean consultant, I have seen firsthand how lean in the finance and accounting function can More »
Workshops Taught by Mike De Luca
Lean Profit Model (at the 2020 Lean Summit) Do you struggle to communicate the value of lean projects? Is it difficult to translate lean efforts into a language understood by executives or finance people? The lean profit model has helped companies to look at their efforts and impact of lean in a practical and productive way. It helps bridge the gap between two ineffective strategies: managing only by numbers and managing by no numbers at all. Toyota talks about numbers. In lean, we should as well. This workshop offers a way to talk about lean in connection with financial impact using a model that has been successfully applied More »
The Lean Profit Model This workshop will show the connectivity between the various types of lean tools, techniques and concepts and how the benefits of using lean can be captured in quantitative aspects. More »