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Over Three Decades of Industry-led Collaborative Research
Consortium for Advanced Management - International
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
CAM-I’s international consortium consists of:
Public and Private Organizations
Government
Professional bodies
Software companies, System providers
Academia
Who work in collaboration to solve current organization problems and critical business issues that are common to the group
CAM-I’s Participation
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
How CAM-I Createsthe Body Of Knowledge
Existing Knowledge and Current Trends on Cost, Process and Performance Management
AcademicResearch
Subject Matter
Experts
PractitionerExperience
Program/Interest Group/ Project Collaboration
CAM-I Body of Knowledge
Dissemination
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
CAM-I Participating Companies
• ABS Consulting, Inc. • ATI• Avnet, Inc. • Baker Tilly Mexico• Boeing Company • CALIBRE Systems • Certified Management Accountants -
Canada• Decimal• Department of Labor• Executive Management Associates• Grant Thornton LLP• IBM Corporation• Institute of Cost and Works
Accountants of India• Korea Management Accounting
Association• MEDRAD Inc.
• Navistar• On Semiconductor• Pilbara Group Inc.• Pinnacle West• Regence • Rockwell Collins• Royal Australian Navy• SAP AG• SAS Institute• Shell Oil Company• Tata Consulting Services Limited• U. S. Air Force• U. S. Coast Guard• U. S. Marine Corps• U. S. Patent and Trademark Office• VEN International CLG• Whirlpool Corporation
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
CAM-I
Current Initiatives:
Target Costing Best Practices Business Intelligence Process Based Management – Roadmap, Assessment and Implementation Risk Management Performance Management Planning and Budgeting Operational Data and Financial Management Assessments Armed Services approach on Cost, Performance Management, Lean Six Sigma
• Industry-led collaborative research consortium over 35 years• Internationally recognized for advancing Cost, Process and Performance
Management practices providing our members with techniques, methods, tools that are applied in their organizations.
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
CAM-I Initiatives Touch Points
PerformanceManagementPerformanceManagement
Cost Management
Cost Management
Process Based Management
Process Based Management
Business IntelligenceBusiness
Intelligence
PerformanceManagementPerformanceManagement
Logical Enterprise Data Framework Standards
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
CAM-I Exploratory Groups
• Logical Enterprise Data Framework Standards - CAM-I’s vision is to create data interdependence and a uniquely logical integration of data and organizations
• Health Care Supply Chain
• Sub Project for Process Based Management, multi-dimensional reporting where Risk Management, Value Statements and Process Based Management Statements presented side by side with Income Statements and Balance Sheets.
• Environmental Management Accounting (Green Sustainment)
• Next generation Planning and Budgeting for today’s environment
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
CAM-I Initiatives
• Target Costing – Providing a vehicle for sharing target costing best practices. The current focus is to develop a series of “how to” technical bulletins on extending target costing to the supply side. The first is “Involving the Extended Value Chain in a Target Costing/Life Cycle Cost Process Model”. The second will cover leading practices for accessing manufacturing cost data and recommendations for the future on integrated costing systems across the supply chain. Chair: Tami Capperauld Phone 425-234-4458 or [email protected] in progress -
Data dictionary for manufacturing models Technical bulletin “Involving the Extended Value Chain in a Target Costing/Life Cycle Cost
Process Model”
• Risk Management - Working on basic taxonomy of risk management terms and phrases with a follow-on project of developing a practical applications and implementation guide. Chair: Frank Wood Phone 202-372-4564 or [email protected] in progress -
A model for an approach to integrating risk, cost, and performance management; an implementation methodology for that approach, key success criteria and pitfalls to avoid, and new elements of risk management to consider.
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
CAM-I Initiatives
Operational Data & Financial Measurement Assessments
Provide assessment criteria for operational data required for relevant operational planning & control & good cost measurement. Align with Baldridge assessment approach. Provide assessment criteria for cost measurement that is integrated with and driven from the operational data assessment. Chair: George Millush Phone 248-637-8665 or [email protected] in progress -
Financial Measurement Assessments
– The first assessment addresses the quality of operational data used for planning and operational execution. A significant portion of the total combined point value in the scoring instrument will be assigned to this operational data.
– The second assessment addresses the quality of the existing cost measurement methodology and its ability to support strategic decisions.
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
CAM-I Initiatives
• Business Intelligence – This working group will be developing a roadmap to assist organizations improve and mature their Business Intelligence efforts. Chair: Shobik Chaudhuri Phone 703-637-2728 or [email protected]
• Performance Management – Finalizing a practical performance management framework maturity model that will enable the assessment of public, non-profit and private sector organizations level of maturity and apply elements of a performance management. Chair: Derek Sandison Phone 905-855-0765 or [email protected]
Deliverables in progress –
First phase of Performance Management Maturity Levels
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
CAM-I Initiatives
• Planning & Budgeting – This group is looking at a much bigger picture that will include private and public sectors. They are examining the current and future trends for budgeting and planning which will include Beyond Budgeting. One of their other objectives is to develop a “WIKI”. Chair: Alan Stratton Phone 503-590-3911 or [email protected] in progress -
Planning & Budgeting Wiki
Next Generation Planning and Budgeting
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
CAM-I Initiatives
• Armed Services Cost & Performance Management – Published report on essence of performance and cost management principles and concepts in the five armed services in 2005. Currently working on best practices to be published in Fall 2008. Chair: Bob Misch Phone 703-637-3042 or [email protected]
Deliverables in progress -
Report on the survey results for Lean Six Sigma and Continuous Process Improvement (Dec 2008)
A Blue Book on Lean Six Sigma Best Practices in the Armed Services (March
2009)
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
Armed Services Cost & Performance Management
Questionnaire
Objective: Utilizing the Cost Management Maturity Model (CM³) framework, conduct an assessment of the current Army cost management culture ("As-Is" state). Use findings to establish enterprise-wide targets and action items ("To-Be" vision).
Procedures: The CM³ framework consists of nine Elements. For each of the Elements / Sub-Elements, please read the five Maturity Level narratives along with the associated measures, then select a Level that most closely describes the "As-Is" condition for the Army. Add a short narrative in the Justification / Evidence block to support your selection. Only assess elements where you have experience and knowledge to select an appropriate level; however, make comments in the block if you are not able to make an assessment.
General Description of Elements: Process Integration, Accountability / Performance Management, Leadership Commitment, Workforce Competencies, Workforce Acceptance / Attitude, Enterprise Perspective, Data Quality, Knowledge Sharing/Best Practices, Integration with Quality/ Productivity Improvement
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
Process Based Management
Roadmap Assessment
Action steps
Pathways to PBM
PBM Stages
Suggested Action plans
Gaps in implementation
Maturity of PBM - Pathway - Stage - CategoryImplementation
of Action Plans
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
Awareness
Commitment
Engagement
ManagingProcesses
Integration
Embed
Optimization
DiscoveryDiscovery
FoundationFoundation
TransitionTransition
TransformationTransformation
InstitutionalizationInstitutionalization
RealizationRealization
Minimal process effortsPBM Assessment completed
Pockets of process success
PBM implementation strategy
Executive support
Process governance
Classification framework
Process teams launched
Process teams operational
Managing individual processes
Goals & objectives based on process
Process Council assumes ownership of PBM
Cross process integration and measurement
PBM transformation is part of goals & objectives
PBM goals & objectives are part of the organization’s culture
Alignment of integrated processes and strategy
Process performance tied to incentives
PBM extended externally
Processes are primary structure supported by functions
CI initiatives integrated, prioritized and resourced by strategy
Management of individual process(s) Process Based Management
Figure 2 – Roadmap to Process Based Management
Source: CAM-I/ATI PBM Program 2006
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
University and Professional Affiliations
• Kellogg (Northwestern)
• The University of Akron
• Babson College
• Gutenberg University
• Naval Postgraduate School
• US Coast Guard Academy
• Arizona State University
• Great Lakes Institute of Management – Chennai, India
• HEC Montréal
• Institute of Management Accountants
• Metropolitan State University
• PDES, Inc
• Texas State University
• University of Texas, Austin
• Wake Forest University
• University of Virginia
• Yonsei University – Seoul, Korea and Korea Economic Daily
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
Deliverables
Delivered –
Blue Book - Marginal Analytics & Resource Consumption Accounting The Armed Services Interest Group Phase II Lean Six Sigma Survey
In Progress –
Management Accounting Guidelines on Process Based Management (Feb 09)
Target Costing Data dictionary for manufacturing modelsTechnical bulletin “Involving the Extended Value Chain in a Target Costing/Life Cycle Cost Process Model”
Risk Management A model for an approach to integrating risk, cost, and performance management; an implementation methodology for that approach, key success criteria and pitfalls to avoid, and new elements of risk management to consider.
Performance Management Survey (CAM-I/CMA conference 2008)
Levels and maturity of Performance Management Armed Services Interest Group -
A Blue Book on Lean Six Sigma Best Practices in the Armed Services (March 2009)
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
Next CAM-I Members Meetings
• March 8th -11th 2009 – San Diego, CAKeynote speaker – Dave Clifton USMC status
Performance Management Maturity map deliverable
• June 8th – 10th 2009 – Austin, Texas
• September 7th – 10th 2009 – Washington, DC
• December 7th to 9th, 2009 – San Antonio, Texas
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
CAM-I Events
• The next CMA/CAM-I conference
Calgary – 14th to 16th October 2009
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
CAM-I Publications
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
Resource
Decision Domains
Process
Product
Customer/Market
Strategic Management Processes Activity-Based Cost Management
Capacity Management
Target Costing
Closed Loop Planning and Budgeting
Extended Enterprise
Process Management
Integrated Performance Management
Risk Management
Asset Management
CAM-I Strategic Management Process Model
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
Resources
Cost Objects(Products, Services
or Customers)
PerformanceMeasures
Activities
Activity-Based CostingThe CAM-I Cross
Cost Drivers(Causes of Cost)
CAM-I (Consortium for Advanced Management-International)
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
CAM-I Futures ForumDr. Bala Balachandran – Northwestern - Kellogg, Great Lakes Institute of
Management
George MillushChrysler – (Retired)
Keith HallinWhirlpool Corporation
Ashok G. VadgamaCAM-I
President and Treasurer
Srikant SastryGrant Thornton
Chairman
Ms. Nancy ThomasCAM-I
Member Services
CAM-I Board of Directors
Jennifer HolmesNavistar
Todd ScalettaCMA Canada
Global Leadership in Cost, Process and Performance Management
Over Three Decades of Industry-led Collaborative Research
Ashok G. Vadgama President
[email protected]: (512) 617-6428
Contacts
Nancy Thomas Member [email protected]
Phone: (817) 426-5744