Accounting Domain, 48, 51–57, 80, 82, 84, 85, 103
artificial savings, 26, 28
background process, 62
benefit
inflation, 24–28, 30, 44
projection, 30–31
realization, 31–32
Business Domain Management (BDM), 1, 47–57
Buy-Consume-Create (BCC) model, 50, 51, 57, 72, 88, 99
capacity improvement, 67, 71
capacity maps, 20, 51, 72–76, 79, 81, 82, 87–88, 99, 100, 106, 110
As-Is, 88–90
management action, 94–96
To-Be, 93
working, 90–93
cash
creates, 104
dynamics, 37–41
eliminates, 104–105
improvements, 11, 18, 19, 26, 28, 40–43, 67–68, 71, 72, 85, 99, 101, 106
and noncash costs, 22–28
CashIN and CashOUT, 38–39, 43–44, 48–49, 94, 101–108
cash return on investment (CROI), 10, 19, 32, 35, 42
cash value realization, 7, 11–15, 17, 19, 30–32, 41, 59, 75, 80–85, 107, 108, 112–114
benefit articulation and projection, 30–31
benefit realization, 31–32
defining path, 29–30
project identification and selection, 15–19
project justification, 19–29
steps to, 109–110
CiCo Border. See CashIN and CashOUT
commitment, 112–113
company needs, 65–66
configurator, 2
cost–benefit analysis (CBA), 7, 14, 19–20, 56
efficiency, 14, 26, 30, 42, 43, 57, 64, 67, 74, 75, 78, 80, 81, 83, 84, 90, 94, 105, 109, 110
essential demand, 89–90
extraneous demand, 89–90
FedEx, 61, 62
governance, 111–112
identity process, 61
implementation projects, 64
improvement project, 4–7, 9–11, 14, 17–19, 23, 25, 28, 35, 40–43, 46, 47, 50, 59, 61, 67, 69, 71, 72, 74, 75, 77–80, 85, 87, 92, 93, 95, 99, 101, 109, 115
informational projects, 63
instructional projects, 63–64
Keen, P., 60, 61
lead time, 66–67
McDonalds, 61, 62
management action, 106–107
managerial accounting, 6, 42, 99
mandated process, 62
OC Domain, 48–57, 72, 73, 82, 85, 88, 90, 106, 110
opportunity size and type, 67–69
priority process, 61–62
project
benefits, 108, 115
financial analyses, 56
implementation, 110
justification, 19–29
prioritization, 6
salience, 61–62
selection, 18, 19, 59–69
type, 6, 18, 19, 59, 60, 63–69
Project Prioritization Matrix, 60, 64
responsible party, 111–113
return on investment (ROI), 2, 5, 10, 19, 28, 32, 42
sales, general, and administrative (SGA), 24–25
scoping, 111
timing of changes, 107–108
value
defined, 71–72
documenting, 72–75
improvement projects and, 77–80
realization (See cash value realization) types of, 75–77
variance, 114–115