IOFM - Las Vegas - Developing KPIs for P2P - Penny Weller 10-27-2015 delivered
-
Upload
penny-weller-phd-cma -
Category
Documents
-
view
209 -
download
1
Transcript of IOFM - Las Vegas - Developing KPIs for P2P - Penny Weller 10-27-2015 delivered
The Accounts Payable & Procure-To-Pay Conference & Expo is produced by:
Developing KPIs for P2P – What and How to Measure Them
Concurrent Session
Penny Weller
October 27, 2015
Developing KPIs for P2P – What and How to Measure Them
October 27, 2015
Las Vegas
| 3© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
• Research, key insights, and advisory
services Global Business Services /
Shared Services
• 30 year Shared Services executive with
Pfizer (formerly Pharmacia)
• Director of Performance Management
• Six Sigma Motorola-certified Black Belt
• Global Director, Institute of
Management Accountants
Penny Weller, PhD, CMA
Global Business Services Advisory,
North America Practice Leader
Phone: 269.345.7240
www.thehackettgroup.com
Contents
Hackett Overview
Why Measurement Matters
How and What to Measure
Selected Hackett Metrics You
Can Use to Benchmark Your
Organization
Opportunity to Participate
| 5© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
84%of the
Fortune 100
88%of the Dow Jones
Global Titans
80%of the
DAX 30
49%of the
FTSE 100
35%of the
CAC 40
97%of the
Dow Jones Industrials
Performance Insights and Best Practice Models Come from 3,000+ Leading Global Companies Across all Industries and Geographies
| 6© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
Hackett Group Solution Offerings
▪ Library of 2,500+ Best Practice Research Perspectives, Books of Numbers, and Hackett
Certified Best Practices through the Best Practice Intelligence Center
▪ Unlimited inquiry access for members to Hackett experts for transformation steering
▪ Peer-to-Leader 1-2-1 Best Practices sharing, and Best Practices networking events
▪ Enterprise, functional and process-based performance studies & value accelerators
▪ “Gold Standard” Benchmark – over 10,000 conducted, the empirical backbone for your
transformation at the SG&A Enterprise, Functional, and Process level.
▪ World-Class, Peer, and Custom Peer comparative metrics and best practices
▪ Ability to provide multiyear World-Class Program view of performance over time
▪ Hackett Performance Exchange (automatic accumulation of performance data from Oracle or SAP)
Finance
Human Resources
Information Technology
Procurement
Supply Chain and Operations
Membership
Advisory &
Research (Provides insights into
World-Class
Performance)
Benchmarking(Defines World-Class
Performance)Hackett Perspective on World-Class Finance – Accelerating GBS | 9
Peer Group World Class
The World-Class Advantage – FinanceWorld-Class organizations always find a way to get there
IT Cost (per end user Equivalent)
Procurement Cost (% of spend)
Peer Group World Class
23%
$1.7K$2.2K
HR Cost (per employee)
Peer Group World Class
19%
0.59%0.73%$6.0K
22%
2014 Cost of Finance by Process Category (as a % of revenue)
Finance Cost (% of revenue)
Peer Group World Class
1.12% 46%
-59%-46%
-23%
0.60%$7.7K
0.39%
0.21% 0.23%
0.16%0.11%
0.17%
Transacting Control & Risk Planning & Strategy
Practice or
Outcome
Process
Taxonomy
Vision
Dimension
SDM
Component
Capability /
Enabler 1 - Lagging 2 - Achieving 3 - Exceeding 4 - Leading
Current
State
Assessment
PriorityFuture State
TargetAverage Gap
Practice
Sourcing and
Supply Base
Strategy
Supply
Assurance
Process
Design
Degree to which a
sourcing strategy
exists
Sourcing strategy is ad hoc or
nonexistent.
Sourcing strategies reflect and are
aligned with overall business
strategy and objectives, including
high level risk requirements.
Historical spend analyses are
regularly and routinely conducted
by market and across markets -
i.e. by specific commodity, service,
location and business.
Commodity management and
sourcing strategies define
appropriate purchasing and
payment processes and tools.
Contract terms, lengths, and
conditions are defined to drive
optimal benefits to the enterprise;
in terms of total life-cycle cost,
service, and quality.
Sourcing strategy is reviewed and
updated annually (or more
frequently) to reflect direct linkage
to the company's strategic growth
plans, market changes and
product innovations, production
plans and business
M&A/ventures.
2 - Achieving 2 - Medium 3 - Exceeding 1.00
Practice
Sourcing and
Supply Base
Strategy
Supply
Assurance
Process
Design
Breadth of supplier
universe
Supplier selection is based on
historical or personal
relationships; suppliers often
selected prior to Procurement’s
involvement in a project.
Projects are initiated to limit the
total number of suppliers and
bundle the spend volume.
Procurement is involved in the
supplier selection process.
Suppliers are often considered on
a regional or compartmentalized
basis.
Supplier universe is considered
by major commodity or service
area rather than in aggregate.
Suppliers are considered for
bundled and/or extended services
that may extend to multiple areas
of competency.
Supply universe is global and not
limited to traditional commodity
suppliers.
1 - Lagging 2 - Medium 2 - Achieving 1.00
Practice
Sourcing and
Supply Base
Strategy
Supply
Assurance
Process
Design
Degree to which
supplier risk is
measured and
managed within the
sourcing process
Risk not considered as part of
sourcing decisions or supplier
management.
Supply risk is considered as part
of category-specific sourcing
efforts and supplier performance
management processes.
Supply base risk is explicitly
factored into broader business
continuity objectives. Supplier
risk is considered beyond the
specific good or service being
sourced.
Procurement works with other risk
management staff, ensuring
alignment between internal
risk/return preferences, business
objectives, and both general and
specific supply market risks.
3 - Exceeding 3 - High 4 - Leading 0.90
Practice
Sourcing and
Supply Base
Strategy
Supply
Assurance
Process
Design
Degree of
contingency
planning performed
to assure supply
No supply contingency planning
exists.
Contingency plan exists in case of
supply shortage; alternate
suppliers and alternate locations
identified.
Alternative supply sources are
developed in conjunction with
current suppliers for key
purchases.
Back-up suppliers are required for
critical or strategic categories and
items, including formalized
contingency plans to ensure
seamless supplier transition and
application of penalties and
liabilities with supplier(s) at fault.
3 - Exceeding 2 - Medium 3 - Exceeding -0.55
Practice
Sourcing and
Supply Base
Strategy
Supply
Assurance
Process
Design
Degree of supplier
qualification in
place
No formal supplier qualification
process.
Simple processes in place to
register suppliers and inspect
supplier qualifications at time of
registration or category review.
Established supplier training
program on enablement
strategies and buyer’s
technologies. Formal program
exists to identify key qualification
metrics with stratification based
on category criticality and supply
alternatives.
Annual review of at risk suppliers
and suppliers of key categories.2 - Achieving 2 - Medium 2 - Achieving 0.37
Practice
Sourcing and
Supply Base
Strategy
Supply
Assurance
Process
Design
Degree of
effectiveness and
efficiency of price
refresh process
Quoting and price refresh process
is undefined and performed
manually and on an ad hoc basis.
Quoting and price refresh process
is defined and audited manually.
Quoting and price refresh
processes are structured to
minimize enterprise financial
impact to all parties.
Quoting and price refresh
processes are automated, nearly
error-proof,, with appropriate
controls in place..
2 - Achieving 2 - Medium 2 - Achieving 0.46
Practice
Sourcing and
Supply Base
Strategy
Purchased
Cost
Reduction
Process
Design
Level of
rationalization of
supply base size
Large number of suppliers due to
short-term, “one-off” relationships.
Organization has identified the
need to rationalize the number of
suppliers in order to create
leverage.
Supply base rationalization is
complete. Few new suppliers are
needed and an added supplier
typically results in a removed
supplier (equilibrium). Strong
relationships developed with
current suppliers focusing on JPI
in critical or large dollar spend
areas.
Structured process is in place that
benchmarks the marketplace and
ensures continual supply base
assessment.
2 - Achieving 2 - Medium 2 - Achieving 0.50
Practice
Sourcing and
Supply Base
Strategy
Purchased
Cost
Reduction
Process
Design
Maturity of use of
supply market
intelligence
Supply market knowledge is ad
hoc and incomplete.
Process, tools, and sources
established to gather and
organize data on most categories.
Supply market intelligence /
knowledge captured to identify
when a supply strategy needs to
be re-visited.
Supply market intelligence /
knowledge captured, modeled,
and utilized for pro-forma
simulations done during strategic
planning, design, sales, etc.
2 - Achieving 2 - Medium 2 - Achieving 0.66
Strategy &
Business
Transformation(Transforms
Performance into World-
Class)
Service
Delivery
Components
Information
Service
Placement /
Scope
Process
Sourcing /
Location
Strategy
Process
Design
Enabling
Technology
Skills &
Talent
Governance
&Organization
Enterprise Performance Management
Shared Services, Global Business Services & Outsourcing
Merger Integration
Working Capital Management
Oracle EPM (Platinum Partner)
SAP ERP (Gold Partner)
Hyperion
Kronos
Workforce Management
Application Managed Services
– Functional Application Support
– Technical Application Support
– Cloud and Hosting
– Remote Development
Best Practice
Technology
Enablement(Implements Technology
to enable World-Class)
In
-h
ou
se
Co
mp
le
te
O
utso
urc
in
g
Colo
catio
n
CustomerResponsibility
ProviderResponsibility
Sa
aS
A
pp
lic
atio
ns
| 7© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
The Hackett DifferenceExpertise that accelerates sustainable benefit realization
We are the global leader in operations improvement
strategies, implementation know-how, and G&A agility
We address both efficiency and effectiveness
improvements to enable strategic business objectives
Our insights are fact based, from over 10,000
performance improvement benchmark engagements
Our Best Practices Intelligence Center™ is a
significant differentiator and enabler. It contains:
– 20,000+ performance metrics updated annually
– 1,500+ best practices across 95 business
processes
– 1,000+ best practice-based process maps,
requirements and configuration guides
– 1,000+ case studies, implementation examples
and research
We deliver results through a global team of senior
practitioners using a consistent methodology and best
practice-based toolset
Hackett Value Grid™
We help companies establish and
implement business performance
improvements.
| 8© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
Purchase to Pay Value Grid and Output Metrics
Hackett Purchase to Pay Value Grid™
Effectiveness Drivers
• First Pass Match Rate
• On Time Payment Rate
• Level of Spend Visibility
• Streamlined
Transaction Strategy
• Level of GBS/Shared
Services
• Training Investment
• Compliance to
Preferred Suppliers
• Guided Buying
Effectiveness
• Supply Base
Consolidation
Efficiency Drivers
• Cost per Transaction
• Transactions per FTE
• Span of Control
• Order Cycle Time
• Invoice Processing
Cycle Time
• Percent of Electronic
Transactions
• Level of Automation
What are you measuring? How do you compare?
What do you want to improve?
Contents
Hackett Overview
Why Measurement Matters
How and What to Measure
Selected Hackett Metrics You
Can Use to Benchmark Your
Organization
Opportunity to Participate
| 10© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
• Quantify performance
consistently across
enterprise
• “Size the prize”
• Benchmark
results
• Prioritize & focus
• Root cause
analysis
• Establish targets for
high impact metrics
• Build consensus for
change
• Prioritize
initiatives
• Develop roadmap
• Drive change
• Communicate
progress to goals
• Measure process
stabilization
• Realize benefits
Benchmarking Model
• It is a Journey, keep going
Establish
Baseline
Analyze
Results
Set
TargetsExecute
Track
Improvements Performance
Improvement
Platform
| 11© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
Drivers Objectives
Assess / Improve Service Delivery
Effectiveness
Comprehensively evaluate the Service Delivery Model
Establish a baseline for current level of performance
Gain insight into how leading functions are organized and staffed
Determine gaps to World-Class performance in terms of cost,
staffing, service delivery, and practices
Determine the right metrics to use going forward
Identify /prioritize short- and long-term improvement opportunities
Board Mandate or
Executive Compulsion
to Rationalize Cost
Understand where costs are out of line
Understand key cost drivers
Provide cost visibility to the business
Assess the level of centralization/decentralization
Establish/Validate a
Business Case (e.g.,
BPO, Global Business
Services, ERP, etc.)
Determine current efficiency and effectiveness of processes
Understand opportunities for improvement
Establish best practices to be implemented which will determine
how to implement new automation
Determine if existing skill sets are adequate
Common Motivations to Benchmark
| 12© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
Common Concerns About Benchmarking
FTE
| 13© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
What are some things you might measure and why?
Contents
Hackett Overview
Why Measurement Matters
How and What to Measure
Selected Hackett Metrics You
Can Use to Benchmark Your
Organization
Opportunity to Participate
| 15© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
Scope of Measurement
Finance Executive & Corporate Services
Human Resources Sales
Information Technology Service
Procurement Marketing
G&A or SG&A
Finance
Human Resources
Information Technology
Procurement
Function
Accounts Payable Cash Application
Fixed Assets Intercompany Accounting
Contact Center Time & Attendance
Travel Expense Payroll
Credit Order Management
Processes
| 16© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
Marketing Communication
Brand and Product Management
Planning and Strategy
Market Research and Analytics
Function Management
Order and Contract Management
Service Execution
Service Operations
Planning and Strategy
Function Management
General Administration Management
Travel and Transportation Services
Real Estate & Facilities Management
Government Affairs
Legal
Quality Management
Risk and Security Management
Corporate Communications
Planning and Strategy
Executive Office
Supply Data Management
Requisition and PO Processing
Supplier Scheduling
Receipt Processing
Compliance Management
Customer Management
Sourcing Execution
Supplier Management and
Development
Function Strategy and
Performance Management
Sourcing & Supply Base Strategy
Function Management
Cash Disbursements
Accounts Payable
Travel and Expenses
Revenue Cycle
Credit
Customer billing
Collections
Cash Application
Dispute Management
Accounting & External Reporting
Fixed Assets
Intercompany accounting
General ledger accounting
Enterprise Consolidation
Cost Accounting
External Reporting
Tax Management
Treasury Management
Cash Management
Capital & Risk Management
Compliance Management
Planning & Performance Mgmt
Business Analysis
Function Management
Total Rewards Administration
Payroll Services
Data Management, Reporting &
Compliance
Staffing Services
Labor Relations
Workforce Development Services
Organisational Effectiveness
Total Rewards Planning
Strategic Workforce Planning
Function Management
Design
IT Business Planning
Enterprise Architecture
Planning
Emerging Technologies
Build
Application Development &
Implementation
Infrastructure Development
Quality Assurance
Run
Infrastructure Management
End-User Support
Application Maintenance
Risk Management
Manage – Function Management
Sales Execution
Sales Operations
Planning and Strategy
Function Management
Selling, General & Administrative Benchmarking ScopeHuman Resources Information Technology SalesFinance Human Resources
Procurement
Executive & Corporate Services
Service
Marketing
Finance processes
Purchasing processes
IT processes
HR processes
Global Business Services
Shared Services
What Areas Does Hackett Benchmark?
| 17© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
Hackett Performance Exchange – Metrics (SAP/Oracle)
ERP
HackettConnector
Internet
browser
Simple connection to the ERP
consolidates data in a consistent
fashion and eliminates manual
data collection
Quickly delivers initial Finance cost and cash performance
assessment
Provides operational
metrics, root cause
analysis, and ongoing
benefits realization
tracking across the O2C,
P2P and A2R end to end
processes
Limited time commitment and no manual data collection required
| 18© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
How and What to Measure
What’s important
to your key
stakeholders?
How do you
know you are
doing a good
job?
| 19© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
How and What to Measure
Start small; ‘what’s stopping you from being
effective?’
Start tall; ‘external benchmark’ -- Pharmacia
Example
| 20© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
Benchmarking: Cost Analysis
$5 million savings opportunity in transaction processing!
Key Financial Processes Total CostCost per
BillionQuartile
1st Quartile
Cost/Billion
$ Savings
Opportunity
Transaction Processing $12,955 $ 4,093 3rd $2,431 $ 5,262
Control & Risk Mgt. 5,523 1,745 3rd 959 2,488
Decision Support 3,793 1,198 3rd 607 1,871
Finance Management 1,772 560 3rd 408 481
Systems 7,660 2,420 2nd 1,760 2,090
Overhead 6,561 2,072 2nd 1,275 2,523
Total Finance $38,264 $12,088 3rd $7,440 $14,715
| 21© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
How and What to Measure --- QCD
Quality
Cost
Delivery
Customers / Employees
Best Practices
Value
• Defect-free processing
• First-pass yield;% errors
• Process cost
• Transactions per FTE
• Cycle time (days to close)
• % automated transactions
• Customer satisfaction
• Employee engagement
• % suggestions
• Process steps – add value
• Organizational alignment
• % of G&A in Shared Services
• Speed to add new product or
acquisition
| 22© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
Cash Disbursements – AP Metrics
AP Cost as a percent of revenue
FTEs per $1 billion revenue
Process Cost per Invoice
Invoices per FTE
Percent of active suppliers who submit invoices electronically
Cycle time to process an invoice
Overall first pass invoice match rate
Percent of PO invoices
Percent of self-billed (ERS) invoice transactions
Percent of Inquires responded via Self Service
Percent of payments are made on time
Average days payables outstanding
| 23© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
The Audience Will Impact Your KPIs
Senior business leaders Key stakeholders Operations
Source: The Hackett Group
What are you measuring?
Who are your key audiences?
| 24© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
Measurement Provides
A baseline and for
improvement
An opportunity to establish /
improve relationships
An opportunity to showcase
performance to your
leadership
Eliminate emotions from
implementing changes
| 25© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
Start Measuring
Contents
Hackett Overview
Why Measurement Matters
How and What to Measure
Selected Hackett Metrics You
Can Use to Benchmark Your
Organization
Opportunity to Participate
| 27© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
AP Top Performers Have 62% Lower Costs Per Invoice and Significantly More Productive
$3.85
$1.46
$1.20
$0.35
$0.49
$0.24
Total Cost ($) per Invoice
Other
Technology
Process Costs*
$ 5.54
$ 2.06
Peer Top Performer
*Process Costs include Labor and Outsourcing Costs
Cycle time for PO Invoices
(from receipt to approval)
7 days
5 days
*Cycle time for Non-PO invoices is 10 days for
Peers and 7 days for Top Performers
Peer Top Performer
Source: P2P 2014 Study
| 28© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
Working Capital and spend reductions from payment strategy initiatives require collaboration
Percent of Suppliers for Which
Standard Terms are Applied
61%
95%
Peer Top Performer
69%
82%
Peer Top Performer
Early Payment Discounts
Taken as a Percent Of
Available
Days Payable Outstanding
40 48
Peer Top Performer
Note: DPO is Self Reported based on internal
methodology
Negotiated
by
Sourcing
Executed
by AP
Source: P2P 2014 Study
| 29© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
Top Performers leverage electronic transactions for invoicing and payment far more than Peers
Percent of Electronic Invoices
and Invoice-less Transactions*
Percent of Electronic Payments as
Percent of Total Payments
25%
64%
Peer Top Performer
62%
74%
Peer Top Performer
*Invoiceless transactions includes Evaluated Receipt Settlement
Source: P2P 2014 Study
| 30© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
Organizations with highest levels of technology, transaction costs are lower and cycle times are faster
$4.95
$8.12
AP Automation Users Non-Automated APOrganizations
Cost per Invoice by Level of AP Automation
9.9
11.2
12.5 13.3
PO InvoicesNon-PO Invoices
Invoice Cycle Time from Invoice Receipt Through Approval for Payment
(Average Business Days)
AP Automation Users Non-Automated AP Organizations
- 40%
Source: P2P 2014 Study
Contents
Hackett Overview
Why Measurement Matters
How and What to Measure
Selected Hackett Metrics You
Can Use to Benchmark Your
Organization
Opportunity to Participate
| 32© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
Measuring HR Effectiveness & Impact Performance Studies – GBS & P2P
The GBS / Shared Services Performance Study defines and
captures how World-class performing organizations are
organized, governed, and their savings potential compared to
their Peers. The study covers key concepts including service
management, governance, performance achievements,
technology, and
Participants in the study will learn:
• How your organization compares with World-class or Top
Performers
• Receive a report with key research findings and an
assessment of your performance
• Have a one-on-one session with a Hackett Advisor to
review your performance
• Participate by joining www.thehackettgroup.com or contact
Penny at [email protected]
P2P &
GBS
Free
Studies
| 33© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
Additional Research
The World-class Performance Advantage: How Procurement
Organizations are Reinventing the Stakeholder Experience
Cytec Industries Case Study: Improving Working Capital
The CPO Agenda: Key Issues for Procurement in 2015
Credit Card Payments A Growing Burden for B2B
Seven Critical Steps Shaping Global Business Services
(Shared Services)
The World-class Performance Advantage: How Finance
Organizations Outperform Their Peers
Purchase-to-Pay Process Perspective: How to Achieve 12-14
Times Higher Savings
| 34© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
Questions or Comments?
| 35© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
Contact Information
Amsterdam | Atlanta | Chicago | Frankfurt | Hyderabad | London
Miami | New York | Paris | Philadelphia | San Francisco | Sydney
| 36© 2015 The Hackett Group, Inc. All rights reserved. Reproduction of this document or any portion thereof without prior written consent is prohibited.
Statement of Confidentiality and Usage Restrictions
This document contains trade secrets and other information that is company sensitive, proprietary, and confidential, the disclosure of which would provide a competitive
advantage to others. As a result, the reproduction, copying, or redistribution of this document or the contents contained herein, in whole or in part, for any purpose is strictly
prohibited without the prior written consent of The Hackett Group.
www.thehackettgroup.com