All posts by John Miller

Process Improvement

Process Improvement – Articles and Papers

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Process Classification Framework

APQC
This Process Classification Framework was developed by APQC and its member companies as an open standard to facilitate improvement through process management and benchmarking, regardless of industry, size, or geography. 22 pages.

APQC Process Classification Framework

Continuous Improvement Through Collaboration, Social Learning, and Knowledge Management

Andrew Muras and John Hovell

Published in the March/April 2014 edition of the Journal of Corporate Accounting & Finance, this nine page article addresses the changing world of work, knowledge continuity and linking knowledge with standard process improvement approaches. The article asks and answers the questions of what are the business knowledge challenges and what’s the business case for knowledge management and collaboration

Continuous Improvement through KM, Social Learning, Collaboration-published

Training Required to Support Total Quality Management

John A. Miller

Published by CMA Magazine, this is one page article identifies 16 training requirements for Total Quality Management and who should participate in the training

Training Required tp Support Total Quality Management. November 1992

Benchmarking Performance

John A. Miller

Article summarizes a five step approach to benchmarking developed by Carl Thor, the then Executive Vice Chairman of the American Productivity and Quality Center (APQC)

Benchmarking Performance. June 1992

Selecting Areas for Improvement

John A. Miller

A stumbling block for many companies starting improvement initiatives is determining where to start and what to improve. This short article provides a simple methodology to score and rank the activities and business processes of the company to identify those targets for improvement

Selecting areas for Improvement. September 1992

Process Improvement

Process Improvement – Reference Material

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Lean and Six Sigma Integrated

Trash Harper

This 31 slide Power Point makes the case for linking Lean with Six Sigma. Topics include background, assumptions, selection, linkages, and application. Several company examples are provided including Motorola and Raytheon. The material also includes a section and example of Value Stream mapping

Lean-Six Sigma

Six Sigma Training Agenda

John A. Miller

Outline and agenda for a five day, 15 session Six Sigma training course. Time and objective/deliverables for each session are provided. Great starting point for developing a Six Sigma training course

Six Sigma Training Agenda

 

Benchmarking

Joseph P. Donnelly and John A. Miller

13 pages of what you need to know about benchmarking. Topics include types of benchmarking, purposes of benchmarking, benchmarking protocol, interview guidelines, and benchmarking Do’s and Don’ts.   The section on the benchmarking process includes , getting started, planning, documentation and data collection, selecting benchmarking partners, conducting the study, and implementing improvements

Benchmarking

 

Performance Management and Measurement

Performance Management and Measurement – Reference Material

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Performance Management

Arthur Andersen

This 66 page Power Point presentation includes concepts and definitions, the performance management cycle, benefits, success factors, and a case study

Performance Management

Performance Measures and Service Level Agreements

John A. Miller

Results Based Management Workshop prepared for the Inter-American Development Bank and held at the INCAE Business School in Montefresco, Nicaragua.

Performance Measures and service Level Aggreements

 

 

Performance Management and Measurement

Performance Management and Measurement – Articles and Papers

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Overcoming the 9 Deadly Sins of Balanced Scorecards

Mohan Nair

The balanced scorecard has become an essential part of the strategic arsenal of many organizations. This article points out some of the problems organizations often have in planning and implementing a balanced scorecard—and how to avoid them

Mohan Nair. Overcoming the 9 deadly sins of Balanced Scorecards. September 2009

The Value of the Strategic Management Process Model

John A. Miller

Published by Cost Management Magazine in 2006, this article provides a blueprint of the decision and data flows that define the value equation for the twenty-first century enterprise. Decision domains include customer/market, product, process, and resources. Strategic management processes include asset management, capacity management, process management, and integrated performance management

The Value of the Strategic Management Process Model. October 2006

Measure it to Improve it

John A. Miller

Published by CMA Magazine, this is one of a series of 12 one page articles on quality and productivity. The key point in this article was “Greater emphasis must be placed on the measurement of white color workers, specifically accountants”. Accountants services/products, accountants customers, accountants objectives, and measures are addressed

Measure it to improve it.

The New Activity Performance Measures

John A. Miller

This article, part of the CMA series of 12 one page articles, suggests that productivity, quality, cycle time, and customer satisfaction have limited value when viewed independently. Each of these individual measurements must be considered in tandem when judging performance

The New Activity Performance Measures. April 1992

 

Performance Management and Measurement

Performance Management and Measurement – Case Studies

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Army Based Performance Management

Group Effort

Fort Dix had basic models and information in place to support its performance management and measurement initiatives but was interested in improving their capabilities. This 18 page Power Point is a case study of the Resource Management Office (RMO) initiative document a methodology and procedure for building more advanced models that could be used for other directorates

Army-Based Performance Measurement

 

Planning and Budgeting

Planning and Budgeting – Reference Material

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New Paths to Dramatically Improve Your Planning and Control Processes

Steve Player

Written for the Journal of Accountancy, the paper covers typical problems with budgeting, principals of Beyond Budgeting processes, principals for front-line action, common keys to success, and revolutionary approach to change

New Paths to Dramatically Improve Your Planning and Control Processes

Planning, Budgeting, and Forecasting for Superior Business Execution

Steve Player – Subject Matter Expert

Final report of a Consortium Benchmarking Study conducted by the APQC in conjunction with Beyond Budgeting and published in 2006. Best practice partners were Bank of America, Emerson Electric Company, Wachovia, and Nestle Purina PetCare

APQC Best Practice Final Report Planning, Budgeting, and Forecasting for Superior Business Execution

Integrated Best Practices. Planning, Budgeting, and Performance Management

John A. Miller

17 page power point presentation that includes an Overview and Background (definitions, integrated best practice technology, and methods and sources), Application and Use in Government, Steps to Implement, Key Success Factors, and Summary

Integrating Best Practices. Planning, Budgeting and Performance Management

Budgeting for Results 2008. Navigating the Budgeting Process

John A. Miller

47 slide power point presentation that includes aligning budgeting to strategy, key realities and drivers of the budget process, budget formulation: estimating and forecasting budget requirements, budget justification: building am effective case for new initiative, and budget execution: tracking, monitoring, and modifying

Budgeting for Results 2008. Course 2 March 19

Enhancing Value & Profits Though Effective Planning & Budgeting

Alan Stratton

This 17 slide power point presentation was developed by the CAM-I Planning & Budgeting Interest Group. Material covers the budget process, characteristics of planning and budgeting, and an overview of the CAM-I ABPB Closed-Loop Model

Enhancing Value and Profits Through Effective Planning and Budgeting

 

Planning and Budgeting

Planning and Budgeting – Articles and Papers

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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

Optimized Planning white paper

Customer Profitability

Customer Profitability – Reference Material

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Customer Profitability Management

John A. Miller

64 page Power Point presentation presented at a conference in Tokyo in May, 2009 sponsored by the Consortium of Advanced Management International (CAM-I). Covers the principals of customer profitability, definitions, steps to calculate customer profitability, and most importantly best practices and examples from companies like Marriott Hotels, Zippo Manufacturing Company, and FedEx

Customer Profitability APQC Kick Off Presentation

 

Customer Lifetime Value

John A. Miller

32 page Power Point presentation titled Customer Lifetime Value presented to a BAIAMIFS Conference in April 2007

Customer Lifetime Value. Marketing Models and Applications

 

Calculating and Reporting Customer Profitability

John A. Miller

44 page Power Point presentation presented at the Executive CMA program in Winnipeg Canada in March 2007. Topics include benefits and applications, principals, customer segmentation, revenue assignment, assets and customer investments and cost to serve.

APQC SME Presentation Calculating and Reporting Customer Profitability

Killer Customers The Trillion $ Opportunity

John A. Miller

22 page Power Point presentation and workshop given to the Cost Management Advanced Practices Symposium on May 13, 2005. Workshop topics included Overview and Background, Customer Segmentation, Cost to Serve, Tracing Assets, and Valuation/ Economic Value Added

Killer Customers. The Trillion $ Opportunity

 

Secondary Research

186 Pages of Secondary Research conducted for the Customer Profitability Best Practice Study

186 page Secondary Research for Customer Profitability Best Practice Study

 

Customer Profitability

Customer Profitability – Articles and Papers

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Customer Profitability

John A. Miller

Published in the May/June 2008 issue of the Journal of Corporate Accounting and Finance this six page article covers best practices, application and use of customer profitability information, the relationship between customer profitability and customer valuation, benefits, and methods for calculating customer profitability

Customer Profitability Article

Customer Profitability Management

Nabil Elias, Dan Hill

This document is a 56 page Management Accounting Guideline published by Institute of Management Accountants (IMA)

Customer Profitability Management. IMA

Managing Customers as Investments

Sunil Gupta, Donald R. Lehman

How customers are assets. How to calculate the value of your customers simply. How customers can drive your marketing strategies. How your organization must change

Managing Customers as Investments

Calculating and Reporting Customer Profitability

Consortium Benchmarking Study conducted by APQC and CAM-I.
John A. Miller (SME)

82 page Final Report. Five Chapters, Background and Overview of Customer Profitability Initiatives at Participant Organizations, Customer Segmentation, Calculating Customer Profitability, Reporting Customer Profitability and Putting Customer Profitability into Action

Best Practice Study Calculating and Reporting Customer Profitability

Customer Profitability, Prodacapo Cases

Frank Van Vliet

This 44 page Power Point includes Erasmus MC, Telenor, Skandia Live (Old Mutual), Larson Juhl (Berkshire Hathaway), Elektroskandia (Stonepar), Terquimsa/Vopak, Philips Lighting Distribution, SCA, and Pipelift

Prodacapo Case Studies

Customer Profitability

Customer Profitability – Case Studies

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FedEx Services

John A. Miller SME

Calculating and Reporting Customer Profitability at FedEx Services, a best practice company in the APQC Best Practice Study. 17 page site visit summary held 9/22/2005 in Memphis Tennessee

Final FedEx Site Visit Summary

Marriott Hotels

John A. Miller SME

Calculating and Reporting Customer Profitability at Marriott International, a best practice company in the APQC Best Practice Study. 20 page site visit summary held 10/19/2005 in Bethesda MD

Final Marriott Site Visit Summary

North Shore Credit Union

John A. Miller SME

Calculating and Reporting Customer Profitability at North Shore Credit Union, a best practice company in the APQC Best Practice Study. 11 page site visit summary held 11/20/2005 in Vancouver British Columbia

North Shore Credit Union Site Visit Summary

Wachovia Bank

John A. Miller SME

Calculating and Reporting Customer Profitability at Wachovia Bank, a best practice company in the APQC Best Practice Study. 30 page site visit summary held 9/26/2005 in Charlotte North Carolina

Wachovia Site Visit Summary

Zippo Manufacturing

John A. Miller SME

Calculating and Reporting Customer Profitability at Zippo Manufacturing, a best practice company in the APQC Best Practice Study. 18 page site visit summary held 9/27/2005 in Bradford Penn

Zippo Site Visit Summary