Enterprise Master Plan: Next-Generation Planning With Activity-Based Costing
John A Miller, Alan Dybvig and Jeff Karrenbauer
Published in June 2014 by the Journal of Corporate Accounting and Finance. This article advocates relaxing the assumption of a fixed sales forecast to solve for the optimum level of sales and marketing spend that will provide the maximum profit and return on investment.
Enterprise Master Plan. Next Generation Planning With Activity based Costing
How Much Profit is Your Current Plan Leaving on the Table?
John A Miller and Alan Dyvig
This 80 page white paper is a more detailed and comprehensive review of an Enterprise Master Plan (EMP) as described in the article above. The paper features a case study and example of an EMP by simultaneously optimizing a forecast for maximum profit and optimizing the supply chain to guarantee it can make and fulfill the new forecast sustainably. For a copy of the White Paper please contact John Miller