咨询方法与工具资料库NEWSLTR【精品文档】

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咨询方法与工具资料库concept【精品文档】

APPENDIXBasic Vegetable ProductsSystems Implementation ProjectPhase IThis document is organized as follows:BackgroundObjectivesScopeApproachDeliverablesAssumptionsStaffingTiming & ScheduleProfessional FeesFurther details are included in the attached Arrangement and referenced in this letter by the document name shown in italic text.In June, BVP completed the selection of a process manufacturing, distribution/logistics and financial application. The joint BVP/AA committee selected Marcam's Prism product using J.D. Edwards financials. Software negotiations have been completed and BVP is now preparing to embark upon the implementation of the new software.The system will be judged successful by BVP if it achieves the following objectives, as articulated by BVP project team members:"The system has to work, with no bombs."BVP personnel will be trained to use and support the Marcam system with additional skills hired during the project as needed.Complete the project on time (Spring 1995).Complete project phases I through IV, as outlined in this document, on or below the overall $5.5 million budget.The scope of the Phase I of the Prism/JDE System Implementation project Prism Business Process Simulation will include:Designing and piloting the following functions:♦Inventory Control♦Warehouse Management and Radio Frequency♦Quality Management♦Purchasing (Maintenance and Raw Material goods are not in scope)♦Bar Coding♦Customer Order Management♦EDI for Customer Order Receipt and Order Acknowledgments♦Standard Costing for Finished Goods and Cost of Goods Sold♦Accounts Payable♦Accounts Receivable♦General LedgerMarcam's PRISM software product will be used as the core manufacturing and logistics system and J.D. Edwards modules will serve as the core financialmodules. The actual modules being piloted include:Marcam Prism♦Foundation♦Resource Management (For packaging and finished goods)♦Resource Processor (Packaging only)♦Purchasing♦Customer Order Management♦Quality Management including Sublotting (a.k.a. Gilroy) modification♦Warehouse ManagementJ.D. Edwards (supported by Marcam)♦Accounts Payable♦Accounts Receivable♦General LedgerPremenos (Not purchased yet by BVP)♦EDIPer BVP, process re-engineering that is necessary and obvious in order to implement the software.The Business Process Simulation will also include the testing of bar-coding equipment and radio frequency technology interfacing to Prism's Warehouseand Resource Management modules.Functional specifications for modifications and interfaces to the new systems required for Phase II implementation will be completed.Recommendations for performance measurements relevant to BVP's key post implementation operations.The AA role has been defined using the base case scenario with a structure of "coach", initially, moving towards "advisor" (rather than "driver" or "team").These terms are designed in the Phase I arrangement document attached to thecontract. The AA effort has been defined by BVP project management. AAexpects to serve in a thorough , complete and active role in this project, and iscommitted to the Basic Vegetable project's success. Due to the structure of ourrole as "coach", moving to "advisor", however, overall decisions and projectresponsibility rest with Basic Vegetable.The following is the overall phasing for the full implementation of the new software.Phase I Business Process SimulationOrder Fulfillment and Procurement ProcessesPhase II Implementation of Phase I ModulesPhase IIA Modesto ImplementationPhase IIB King City ImplementationPhase III Business Process SimulationProduction Analysis, Forecasting and CostingPhase IV Implementation of Phase III ModulesThe modules included in each phase are diagrammed in the attached Project Scope document. The focus of this arrangement is on Phase I of this process. The arrangements for the remaining phases will be finalized at a later date.In order to minimize implementation time and potential disruptions to production and customer service, we will follow the Business Process Simulation and Conference Room Pilot approach depicted below.。

咨询方法与工具资料库file21【精品文档】

DETAIL PROCESS REVIEWBackgroundThe Human Resource Structure of the Authority consists of divisions within the Personnel Department which are broken down by functions (i.e. record control, staff relation, etc.). Each division is responsible for a specific task.The Personnel Department plays a major role in the benefits function as they generate many of the changes that affect health and life insurance coverage. LOA situations and termination documentation originates from personnel. Time keepers in the various outside locations send all of their paperwork to the Records Control Division of Personnel through the mail. Records Control audits the timecards once all the required paperwork is received, and completes the Recapitulation Form which details the change. The form is sent to Payroll for coding. After Payroll codes the entry on the Transaction Change Notice, Data Entry inputs the information onto the payroll system.Recently the Employee Benefits Division began using the bi-weekly report from Computer Services to identify changes made to the payroll file. While this information will be obtained on a more timely basis, there is still room to improve the workflow and communications between personnel divisions.BenefitsPayrollIssues and FindingsDivision. Based on our limited exposure to Personnel, we noted the following issues:∙Responsibility for a single process is broken down into many functions which are performed in various divisions of Personnel. This prevents one division from taking responsibility for, and control of, one process;∙Since there is no integrated personnel system, most activities are done on a manual basis which increases the chance of human error, potential for fraud, lack of time management, etc.;∙Time keepers in various outside locations send their paperwork to personnel through the mail. Personnel cannot process any changes in the payrollsystem until all the required paperwork is received, leading to extensive time delays in processing changes;∙There is a delay between the time a change is generated by the Personnel Divisions and when the information is actually entered into the payrollsystem (1-2 weeks); and∙Each division maintains their own functional files for those employees that have changes pertaining to their area of responsibility. Therefore, obtaining complete information takes a significant amount of time due to the allocation of information throughout divisions. In addition, there is a redundancy of files which is costly and takes up space.RecommendationsBased on the above information, we recommend that a detailed operational review of the Personnel Department be performed, as well as a limited scope review of Payroll and the Field, concentrating on the areas of interaction among the departments. This review would focus on understanding all of the human resource transactions and streamlining the processes to ensure adequate controls are in place within these three departments. The processes should be redesigned in order to increase efficiency, ensure proper controls exist, and allow many activities to be automated.We recommend the streamlined processes be documented with policies and procedures as well as job descriptions so that it is clearly stated what each employee’s responsibility is and so that there is a clear understanding of the process. Based on our understanding of the areas, and our expertise in them, we would expect the department to be restructured so that divisions would。

咨询方法与工具资料库CLUB2-A【精品文档】

"Club Arthur" Case StudyThis case maps out the process of moving from a story to a simulation model. The case illustrates the use of the hexagon technique and the transition to causal-loop diagrams and, ultimately, a computer simulation of the development of "Club Arthur - the Arthur Andersen Retirement Community". The case gives learning points and facilitation tips along the way that could be useful when applying the concepts with clientsApplying the Concepts of Systems Thinking and Systems Dynamics ModellingClick on the number on the right to go directly to that sectionIntroduction (2)The Arthur Andersen Retirement Community Case (4)Steps to Follow (4)1. Identify the key issues using the Hexagon technique, or Post-its (5)Learning Points (5)2. Structure the key issues (6)Forming clusters (6)Internal Geometry (7)Naming Clusters (7)Interconnecting (8)3. Isolate the key variables and draw behaviour charts over time (8)Getting to the variables (9)Behaviour Charts and Graphical Functions (10)4. Map causal links between connected variables and create causal-loop diagrams (12)Connecting individual hexagons (12)Creating a Causal Loop Diagram (12)The Limitations of a Causal Loop Diagram (13)5. Convert the variables to stocks, flows or auxiliaries (14)6. Map out the structure of the model (15)Hints (15)7. Construct the model (ie explain the relationships) (16)General Guidelines (16)Overview of the Club Arthur Systems Dynamics Model (17)8. Run the model (18)Model results (18)The Software (19)Learning Points (20)IntroductionThe aim of the following case is to give you practice in applying the concepts of Systems Thinking and System Dynamics modelling. The case is written-up as if you had been applying the concepts with clients, initially working from a verbal description of the issues and then moving towards a simulation model. As you work through the case you may find that the process described is, at times, over-engineered and that you could even have gone straight to simulation modelling based on the information given in the case. If you bear in mind that client problems are rarely neatly articulated on one sheet of text, you will begin to see the value of the process used here.In brief, the process iterates through the steps outlined on the following page and assumes some prior knowledge of Systems Thinking concepts and the terminology of stocks and flows (see reading elsewhere in the experimentation pack):This process is often referred to as FASTBreak, which is, in fact, a trademark of Gould-Kreutzer Associates.The case and instructions are given on the next page. Work through each of the FASTBreak steps and refer to the suggested solutions as required. Contained within the suggested solution are learning points on each step in the FASTBreak process.。

咨询方法与工具资料库_meth069【精品文档】

ObjectiveTo transmit the customer's requirements throughout the entire design, development and production system. The three key steps are:∙Having customers express requirements in their own words∙Translating those requirements into actionable steps∙Assigning responsibilities for meeting those requirements to specific departments or sections within an organization.DescriptionA house like diagram (see next page) with several brooms" of information such as: attributes valued by customers, engineering characteristics to meet the attributes, customer perceptions, and benchmarking.How To UseThe planning matrix is one of four key documents used in the process. It is sometimes known as the House of Quality" because of the shape of the graphic. There are several "rooms in this house into which a variety information is placed through the following steps:1. The first step is to list what customers believe are the important considerations regarding the productor service. These considerations are listed in the Customer Attributes section of the planning matrix. A Relative Importance weighting is listed next to each attribute - usually in terms of percentages. Acomplete list should total to 100%.2. List across the top horizontal row of the matrix what Engineering Characteristics should exist in orderto meet the Customer Attributes. These should relate directly to the Customer Attributes and must be deployed directly throughout a business design, assembly, manufacturing, and service process. It is important for these Engineering Characteristics to be measurable so they can be compared to objective targets.3. Fill out a Relationship Matrix between Customer Attributes and Engineering Characteristics. Developa legend of symbols to indicate varying degrees of relationship such as Strong, Medium or Weak Thisindexing of attributes X and requirements shows how well customer needs will be met by theEngineering Characteristics. If there are few relationships or all the relationships are weak, theEngineering Characteristics will not fulfill the desired Customer Attributes.4. Fill out the Customer Perceptions part of the matrix. Use a customer rating of each of the CustomerAttributes listed in Step 1. This can also include customer opinions of the competition, giving theorganization an idea of how they compare in the customer's eyes. It can reveal potential selling points as it highlights strengths as compared with the competition.5. Create a benchmark Use information acquired through in-house tests and evaluations. It shouldprovide objective measures on how a company's product actually compares with the competition.These objective and measurable evaluations can be compared with Customer Perceptions to pinpoint any inconsistencies between what the customer thinks and what a self evaluation reveals.6. Create Technical Targets for each of the Engineering Characteristics. These represent the numeric levelthat would provide the highest customer satisfaction for each of the Engineering Characteristics.7. Evaluate the relationships between the various Engineering Characteristics and identify anyconflicting objectives. Resolve conflicts through optimization to achieve the highest level of customer satisfaction. This involves completing the Correlation Matrix, the roof of the "House of Quality." Itidentifies characteristics that have negative correlations with each other.8. The final step is to take action. Identify which issues are most critical to improving the customer'soverall satisfaction with the product or service, based on the data arranged in the chart.The following "House of Quality" example is for the automobile industry and examines attributes of car doors. The matrix shows that customers especially value a car door that is easy to close from the outside. The engineering characteristics which need to be considered to fulfill this attribute are the energy to close the door, the peak closing force, and door seal resistance. Customers perceive this company's car doors as being much harder to close than both competitors' doors. The bottom of the matrix documents the technical measurements of each engineering characteristic and the company's targets, based on the importance to customers, the technical difficulty, and the estimated cost. The company has set a target of 7.5 ft-lb for the amount of energy needed to close the door, which is lower than both the competitor's and the company's current door.When To UseUse the QFD or "House of Quality" to integrate a horizontal perspective, a potent way of ingraining the "view of the customer," into the very structure of the organization. For further information on QFD, please consult "Horizontal Management," by D. Keith Denton or tithe House of Quality," by John R Hauser and Don Clausing, Harvard Business Review - Reprint 88307.Advantages∙Provides a powerful graphical assessment tool for developing a closer link between customer requirements and design considerations.∙Highlights weaknesses in the customer design production network.∙Provides a way to focus on, and solve problems between, the functional areas of a business.∙Promotes preventive rather than reactive product development. Product design changes are reduced and occur much earlier in the design process, when they are less expensive to corrects∙Significantly shorter development times are realized.Disadvantages∙Initially, somewhat complex and confusing to construct and interpret.。

咨询方法与工具资料库_prop009【精品文档】

December 27, 1993Mr. Charles ReynoldsMarketing ManagerThe New Cherokee CorporationBox 217Spindale, North Carolina 28160Dear Charles:Thank you for the opportunity to assist you and the rest of New Cherokee's management team in establishing a formal, thoroughly integrated Customer Satisfaction program for the Company. Based on our telephone conversation of December 22, this arrangement letter is formalizing our mutual agreement to assist you in accomplishing a portion of the deliverables outlined in our December 1 Customer Satisfaction project proposal letter to New Cherokee (copy attached for reference as Attachment 2). That is, our Arthur Andersen engagement team, working closely with you, Donnie Brown, John Gieser and others you may designate, will accomplish the following during this engagement:1.Develop and test a behaviorally-anchored (i.e., based on the behavior of TNCC's employees andcustomers, and the sales and profitability generated from that behavior) customer satisfaction rating system to measure and assess what New Cherokee behaviors can drive customer satisfaction sufficiently to produce greater customer purchases and/or profitability on key target or focus markets.2.Develop a better/more thorough understanding than our focus customers have of how these customerscan use TNCC products/services to compete and win.At the completion of these efforts, you will be in a position to take our results and develop a detailed action plan to develop the means to more quickly and effectively win profitable customer business through targeted and carefully crafted new product innovation in key market segments you choose to serve. Additionally, given the regular and in-depth involvement of John Gieser throughout this effort, TNCC should also be in a position to understand the key user specifications of an internal customer satisfaction information system to solicit, capture and track incidence of non-conformance to performance standards, customer comments, TNCC responses, resulting or associated customer buying behavior, and related indices of customer satisfaction, internal process requirements to compete, and expected returns from various levels of TNCC response. Should you determine you require Arthur Andersen's assistance in accomplishing these follow-on efforts as originally included in the project outlined in our December 1 proposal letter, we will work with you to renegotiate the scope and related project cost of this engagement.As always, I will be deeply involved in all aspects of this project and will perform the overall duties of Engagement Partner, as well. Brad Gabosch will continue in his role as Quality Assurance partner, and Alan Heitmann will perform the duties of Project Manager on this engagement, assisted by Michael Lee, who was a lead player on our marketing strategy project with you. Additionally, we will employ the resources of our Worldwide Core Team on Customer Satisfaction as needed, to ensure that New Cherokee fully benefits fromthe lessons learned from Arthur Andersen's in-depth research on this subject, and upon other staff as required. Understanding the wide range of New Cherokee commitments both you and Donnie Brown have at this time, I do not anticipate requiring more than one day per week on average, of each of you to support this undertaking. To ensure that an internal Customer Satisfaction information system can be most easily designed as a follow-on effort of this work, I would expect to involve John Gieser in the project on an average of one and one-half to two days per week as the project progresses. We will also involve Charlie Santore, George MacBeth and others from the New York office regularly throughout this project, both to support necessary data gathering and analysis efforts, and to react to and develop workable implementation plans along the way.As we discussed, and allowing for a start-up of this project by January 17, we will target delivery of project end-products by March 31, 1994. As is always the case; however, should additional elapse time be required to fulfill our commitment to you, we will take the necessary time to do so as long as it meets your time frame requirements. Given the revised scope of this project, and the ability to depend more heavily on the involvement of John Gieser along the way, Arthur Andersen's professional fees will run between $75,000 and $85,000 to complete this project. We will additionally bill New Cherokee for direct out-of-pocket expenses as they are incurred. Should the level of effort required to complete this project be less than I anticipate or should the results of this effort cause New Cherokee to suspend the project's completion at any time, we will charge New Cherokee on a pro rata basis in terms of the billing rates just described. Further, as we have already discussed, we will work with you to arrange an appropriate billing schedule.In reviewing your North Carolina Franchise Tax Return for the prior years, we noted that the returns were incorrect due to the failure to consider a favorable adjustment to New Cherokee's capital stock franchise factor base for differences in book and tax depreciation. As part of our arrangements, we propose to recalculate the necessary depreciation amounts and amend the franchise tax returns to consider this variance. Upon conclusion of our project, we will deliver correctly prepared returns as well as supporting documentation for your files.In our discussions with you, as well as our review of the prior year tax returns, we noted that approximately $2 million of Net Economic Loss (NEL) had expired and benefits could no longer be obtained for North Carolina state income tax purposes. The company, however, has significant NELs remaining which will expire at various times over the next five years. This fact requires the company to focus on whether or not it can achieve full benefit of the remaining NEL within the carryforward period. We propose to review the company's structure and after considering current financial projections, determine whether or not other cost effective strategies would enable us to utilize this benefit. We propose to work with you in gathering the information necessary to review this area and based on our conversations, as well as our review of financial data, we will then meet with you to discuss specific ideas to ensure that the company receives the full benefit of the NEL carryforward.Also attached to this arrangement letter, and incorporated by this reference to it, is our standard set of Terms and Conditions. Please review them and indicate your acceptance of them, as well as the other aspects of this engagement outlined in this letter, by signing one copy of this letter where indicated below and returning it to me.* * * * * *We very much look forward to joining you, Donnie, John, Charlie and the other key players at New Cherokee at taking this next step.Very truly yours,ARTHUR ANDERSEN & CO.ByKathy L. IversenPRM/nccarltrEnclosuresAccepted by: _________________________ Date: ___________________Charles Reynolds。

咨询方法与工具资料库_trai104【精品文档】

Total Quality ManagementImplementationServices and TrainingAuthorized Federal SupplySchedule CatalogContract Number: GS-22F-0093BTable of ContentsPart One: OverviewPart Two: Consulting Services and Training Courses•Senior Leadership Management and Support•Strategic Planning•Focus on the Customer•Employee Training and Recognition•Employee Empowerment and Teamwork•Measurement and Analysis•Quality AssurancePart Three: Consulting Services DescriptionsPart Four: Training Course Descriptions and DeliverablesPart Five: Ordering InformationPART ONE: OVERVIEWIntroductionWe know that each government agency is unique. Therefore, a TQM process for your agency also must be unique – one that is customized to your culture and processes. Our approach is to first develop an understanding of your goals, objectives and current quality processes. We then work with you to develop a TQM implementation plan tailored to meet your objectives and needs. Our program includes consulting services and courses that are specifically customized for your agency.The experience and knowledge we have gained in serving other clients in both the public and private sector help us provide the best possible solutions. Our approach provides the means for an agency to build in quality by involving everyone throughout the organization. Our general approach is designed to assist agencies in:•Building commitment to the quality initiative•Establishing a team of agency players•Identifying individuals within the agency who can effectively champion the cause for quality•Enabling agency people so that they can:–effectively participate in the process, and–continue quality work on an ongoing basis•Integrating issues related to education and training, change management and communicationA Tradition of Quality“We want to measure our contribution more by the quality of the service rendered than by whether we are making a good living out of it.” In so saying, Arthur E. Andersen, the founder of what is today the Arthur Andersen Worldwide Organization, laid the groundwork for a legacy of quality that is carried on by more than 66,000 people recognized as the world’s premier professional services organization.Our strength is our people. Arthur Andersen’s professionals bring the required industry, functional and process knowledge and the necessary skills to make substantial, lasting change a reality within both public and private sector clients. Brought to bear on your agency’s key issues, our experience from over 80 years of helping clients ensures not only the best solution but also a successfully implemented change.Arthur Andersen’s practice is both broad and deep, with clients in virtually every industry and in both public and private sectors. Covering most federal sectors, industry examples include:•Government Services•Real Estate Advisory Services•Healthcare•Transportation•Telecommunications•Financial Markets•InsuranceOur clients are diverse; from straightforward to highly complex, and range in size from individuals to multibillion-dollar global companies. With more than 300 offices in 72 countries, we are able to offer our services worldwide. It is our broad palette of consulting services and courses which distinguishes us from our competitors.Our mission is: To help our clients succeed in the global marketplace by exceeding their expectations and delivering value in everything we do. On each and every client engagement, we strive to deliver:•Value beyond the price of our service•Total client satisfaction•The highest degree of professional and technical competence•Commitment to build a long-term, mutually beneficial relationshipTo deliver the highest quality service, we must also be committed to continuous improvement within Arthur Andersen. We assess and implement strategies to improve our quality processes annually through application for the U.S. Malcolm Baldrige National Quality Award (MBNQA). In 1993, our quality efforts resulted in a Baldrige site visit which we received as a MBNQA finalist.In addition, all Arthur Andersen personnel are trained in the operating and management processes encompassed by our continuous improvement strategy. Our training is offered both in our local offices and at our Center for Professional Education located in St. Charles, Illinois. Our center is recognized as one of the world’s premier facilities for business education and professional development. The Center has overnight accommodations, dining facilities and classrooms that accommodate 2,000 people at any one time. In 1993, more than 47,000 people, including numerous client groups, participated in training courses and meeting。

咨询方法与工具资料库IMPLCHK【精品文档】

Company-wideImplementation ChecklistRegistrar SelectionDo your customers have any preferences or requirements for or againstcertain registrars? If so, please identify them (including 'F'or or 'A'gainst).__________________________________________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ Do your customers have any preferences as to the accreditations theywould prefer for your registrar to have? (RAB, NACCB, etc.)__________________________________________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ What parts of the world do you currently market your product, or areplanning on marketing you product(s) in the future?__________________________________________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ Do you have any other locations besides the Bay area? If so, pleaseidentify them.__________________________________________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ What is your primary industry?__________________________________________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ TickIT vs. Non-TickITWhat percent of your product design is software development?__________________________________________________________________How critical is the software component of your product to the overallproduct quality? Please explain.__________________________________________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ Do your customers prefer or require that you certify using TickIT?__________________________________________________________________ Do you prefer that you certify using TickIT? If so, please explain why.__________________________________________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ Do you have a structure approach to software development? If not, doyou want a structured approach to software development? Please explain why you do or do not want a structured approach.__________________________________________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ Are you willing to invest in the additional cost for TickIT certification?__________________________________________________________________ Do you wish to conform to TickIT without certifying to TickIT?__________________________________________________________________ Project Planning(Timing)Please identify times that you wish to avoid being audited, such as keyrelease dates, end-of-year processing or other peak work times.__________________________________________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________(Customer Value Focus)What processes, functions and product characteristics have youdetermined to be critical to the customer? Please identify them.__________________________________________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ Are you currently assessing the performance of the above processes,functions and product characteristics through metrics, customercomplaints, or by some other means? Please explain.__________________________________________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ What other processes, functions and product characteristics do you assess performance of? Please identify them and explain why they are beingmonitored.__________________________________________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ (Business Issues)Which business issues are under your control? Please identify them andidentify the control point(s).__________________________________________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ Of those business issues that are under your control, which could beresolved most readily? Please list them in order of those most readilyresolved.__________________________________________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________。

咨询方法与工具资料库file12【精品文档】

RECONCILIATION PROCESSBackgroundThere is no current process for reconciling carrier bills to the payroll records. Issues and FindingsThe lack of any reconciliation of carrier bills has resulted in incorrect payments of health insurance premiums. This resulted in a net overpayment in excess of $2.5 million for the eighteen months examined.RecommendationsIt is imperative that the reconciliation of carrier bills to the payroll records be performed on a monthly basis to ensure that over/underpayment of health insurance premiums does not continue to occur. The reconciliations should support payments to health carriers and each reconciliation should be reviewed by a manager. All exceptions should be adequately resolved and documented on a timely basis. Specifically, the reconciliation should be performed by comparing the monthly change reports printed from the payroll record to the carrier bills. All transactions processed during the month as reflected in the logs, should be added or subtracted from the prior month’s ending balance to obtain a new balance owed to the carrier. If this does not match the amount of the bill, the supervisor must ensure that all transactions processed during the month have been accounted for.Implementation StrategyCommunicate the urgency of reconciling carrier bills to the Employee Benefits Supervisors and ensure that the consequences of not reconciling or letting problems slip are understood as well.Assign the responsibility for reconciling all carrier bills to one employee, based on the recommended organizational structure at the end of this section. It will be necessary to provide training for that employee regarding how to reconcile payroll records to carrier bills and to understand how to research exceptions that do not reconcile.HOME LIFE INSURANCEBackgroundThe Authority offers optional life insurance as a benefit to all of their employees through Home Life. This policy offers a basic level of coverage and a supplemental plan for those who wish additional benefits. Approximately 7,000 employees are enrolled in the basic plan and 1,000 have opted for the supplemental plan. A previous supplemental plan, the Family Protector Plan, was offered to employees hired prior to April 17, 1988 and has since been discontinued. The Family Protector plan allowed an employee to obtain additional coverage based on their number of eligible dependents. Although this is no longer offered, there are still 2,000 employees who are enrolled in this plan. The basic plan is offered to all full-time active employees (and permanent part-time employees hired before 5/1/93) who have been employed for more than 31 days. The benefit level and premium amount is pre-defined into four coverage levels based on salary with a fifth level for permanent part-time employees. For employees who are 65 years of age or older, there is a declining scale of benefit along with a proportional reduction in premium. With the basic plan, the employee may elect coverage for their spouse or dependents. The supplemental plan is offered to all employees who are enrolled in the basic plan and allows additional coverage for the employee and their spouse. The premiums for the supplemental coverage are based on elected coverage level, gender and smoking habits.The Home Life Plan is self-administered by the Authority. This means that the Authority is responsible for the majority of the forms and information processing. Home Life provides insurance for the group of employees, not individual employees. For basic coverage, the employee completes a basic enrollment card, Employee Benefits verifies employee eligibility and that the correct insurance deduction is entered into the payroll system. To receive supplemental coverage, the supplemental application form first must be submitted to Home Life for approval. A listing of approved applicants is then sent to the Authority to be updated in the payroll system. The Employee Benefits Division is responsible for all forms processing, the calculation and collection of the premiums, the remittance of the premiums to Home Life, and the correct implementation of contract and eligibility requirements. Forms processing includes the enrollment of all new employees who opt to receive life insurance coverage, the processing of change forms which allow actively enrolled employees to alter their current elections, the transfer of active employees who are about to begin retirement and wish to convert their coverage to an individual policy, and the monitoring and correct processing of forms anddeductions for employees who are on separation from service or are on an unpaid leave of absence.The premiums for the life insurance are collected via bi-weekly payroll deductions and the total is remitted to Home Life. The Authority must ensure that the correct deductions are made for each employee and that, when an employee begins inactive status, they receive a letter which offers the option of converting to an individual policy. For employees who are on inactive payroll status due to maternity, illness or injury, the Authority may consider these employees covered without having to collect premium payments during that period for up to twelve months. This is because Home Life allows such enrollee’s payments to be waived duri ng this period. Employees who are on unpaid leave of absence for other reasons are not eligible for this waiver and should be terminated from coverage.Issues and FindingsMany of the controls for verifying eligibility, tracking LOA, and monitoring information and document flow are not clearly defined. Many employees do not understand where needed information can be obtained, clear policies do not exist on the process of handling forms, and the enforcement of eligibility criteria is not consistent. The system for tracking employees, who are on unpaid leaves of absence, allows all employees to be waived for up to 12 months without a premium payment. Such a waiver should only be allowed for those employees who are on illness, disability or maternity leave. In addition, those employees who are not eligible for premium waiver should receive a ‘conversion letter’, which allows employees to continue coverage, and this is not being done.The current management and administration of the employee life insurance plan requires significant manual effort. Also, inconsistent practice of the contractual requirements exposes the Authority to potential liability from mischarges, ineligible waivers, delay of forms processing, and the incorrect or delayed remittance of the premiums from the employees to Home Life. The updating of payroll information for changes to life insurance deductions requires that Employee Benefits complete an insurance recapitulation form and send it to Payroll. If errors occur, a correction cannot be made until the following period when the change can again be entered on the insurance recapitulation form. Also, employees who are being treated as waived by the Authority, but who are not eligible for waiver, are not receiving a ‘conversion letter’. These employees may think that they are receiving coverage but, according to the plan summaries, their life coverage should have been terminated. If the employee files a claim during this period, the claim may be rejected.。

咨询方法与工具资料库FINALPRO【精品文档】

Our UnderstandingMagnequench International, Inc. (“MQI”) has experienced tremendous growth over the past two years. The growth has been fueled primarily by PC manufacturers in the Far East who have accounted for 58% of sales volume. Sales growth is expected to continue unabated into the next century.The Sextant Group, Inc. (“Sextant”) and other investors will complete the purchase of this General Motors division on September 30, 1995. Due to the change in ownership and requirement of accurate “real time” financial and manufacturing information, MQI has decided to implement its own financial and manufacturing systems. Released from having to follow GM protocol, the company will be defining its own set of business procedures as an independent organization. The financial system, the development of which will be guided by the newly defined procedures and protocols, must be operational by September 30 and manufacturing, human resource and payroll systems should be fully integrated by December 31, 1995. Sextant and MQI have immediate, short-term implementation needs. In order to meet these immediate needs and position the engagement team to assist with longer term system planning, the project will be organized into a three-phased approach. Phase I and Phase II, discussed in detail in the Approach section, will address the immediate system implementation needs. Planning sessions will be initiated for Phase III toward the end of Phase II to best leverage the intimate MQI knowledge developed by the engagement team during the implementation. This proposal addresses Phases I and II only.MQI is seeking a team of qualified professionals to ensure the success of this systems implementation. We understand the importance of this project to you and the investment you will be making to ensure its success. We respect management’s mandate that the financial systems be fully functional by its deadline of September 30.In addition to the critical skills and knowledge needed, including technical expertise in systems design and implementation, experience with start-up operations similar to MQI, and familiarity and experience in implementation of Fourth Shift systems, the project will require a strong working team and partnership between MQI and the outsideconsultant. More specifically, management will want the following assurances:❑Proven, flexible and easy-to-use systems. The last decade has seen rapid changes in both technology and business practices relating to the manufacturing industry. These changes will continue. MQImust have the flexibility to respond to changes in a timely manner.The system it implements must be able to meet MQI’s immediate and prospective needs.❑Fresh, independent perspective and counsel. MQI is at an exciting yet critical business juncture. To assure success, management will want to know that the solution developed is right for MQI.Because we neither sell nor endorse any specific products and we have noincentive to advocate a past solution, we bring to the project a fresh and creative business perspective.❑Pragmatic solutions and effective knowledge transfer. Project success depends on both effective implementation and the transfer of critical knowledge and capabilities to the internal staff, therebyensuring continuing success long after the consultant has left. Weunderstand the value that management places on its resources; we support your mandate to empower your own people withknowledge and technology. We know the support and commitment of the MQI workforce will be critical to the success of this project and the company overall. A joint project team, composed of ArthurAndersen and MQI personnel, will provide MQI with a systemssolution that addresses MQI’s needs, meeting the unique needs ofMQI’s environment. Our approach incorporates a changemanagement program designed to facilitate employee education and commitment. When the implementation is completed, MQI will be established with users and technical personnel who are wellequipped to operate and maintain the system. They will not onlyunderstand how the system operates, but the value and benefits of its implementation.MQI wants to minimize the risks and disruption associated with implementing mission-critical applications by engaging a firm that can provide the level of understanding of potential pitfalls and issues that only successful implementation experience can bring. As important, MQI will want the confidence and assurance that the organization’s immediate business objectives are always the primary focus — that the firm with which it embarks on this important undertaking is thoroughly committed to the project’s success. We are!Arthur Andersen can provide a full range of services and expertise to MQI. Our experience with Fourth Shift and in the manufacturingindustry allows us to conduct this project in a manner that helps ensure implementation of a valid, useful solution. From a strategic perspective, we will assist MQI in setting the new systems environment, as well as focus on how to maximize the benefits of implementing the new system. Our approach is based on many years of business and systems development and implementation experience in a myriad of environments and a track record of success. At the center of our approach is building a relationship with MQI and its people to promote teamwork among your people and ours right from the start.Because of the structure of your organization and the nature of your client base and how you conduct business, we believe that there could be substantial advantages to building new procedures from the ground-up versus implementing a conversion strategy based on GM’s procedures, many of which are irrel evant to your needs. In this regard, Andersen’s independent perspective, coupled with our broad base of experience with and knowledge of finance and accounting procedures, gives us a decided advantage in our ability to “fast-track” the project. Our approach and workplan reflect the desire of MQI to implement the financial system by September 30, 1995 and the integrated manufacturing and payroll systems by January 1, 1996.Our proposal focuses primarily on MQI’s immediate system implementation needs. Near the completion of Phase II, we will discuss additional opportunities within MQI. Through our previous meeting and our visit to your manufacturing facilities, we have identified a number of areas in which we may provide assistance to further streamline your operations. These are highlighted throughout our proposal.This is a major undertaking for MQI and the individuals who are spearheading the initiative. There are many challenges, both technical and organizational, surrounding this change initiative. We want to assure you that the enthusiasm and commitment to help you succeed in this project extend throughout Arthur Andersen. This includes hands-on involvement at all phases by the partner leading the engagement, Sari Scheer, and direct access to a team of technical advisors on an as-needed basis. All of our resources are and will continue to be at your disposal.。

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I. Our Quality Training ApproachQuality-related education and training introduces the language and concepts associated with TQM. These include fundamental issues such as:∙Internal and external customers∙Cost of quality∙Employee empowerment∙Management-by-factsLanguage and concepts ideally move down through the organization. The philosophy behind this "trickle-down" training is that to effectively teach material, the instructor must be very familiar with the subject. The value in using this approach with TQM is that the context in which the material is delivered reinforces the perception that TQM is for everyone, at all levels throughout the organization.The effective use of the organization's continuous improvement process, and problem identification and analysis skills, should be taught to everyone within the organization. Training includes activities to learn process mapping, quality tools and techniques, team building, and effective communication.Training needs are generally identified once the TQM process is underway. Process evaluation often reveals that performance can be enhanced with improved understanding of the job's role in the overall process. Effective TQM requires that each individual receives the training required to perform his/her job competently. It is also critical that each person has an understanding of his/her job's value in relation to others as a supplier of customer goods or services. As levels of performance are raised, education and training continue to reinforce familiar skills and import new ones.Visioning training, which includes administering our ABO leadership tool (see Leadership section for more information on this tool), should be provided very early in our quality engagements. Additional training, which we customize to our clients needs and deliver on a just-in-time basis should be provided throughout the engagement.Our approach to delivering QMS training is significantly different than that of our competitors. Most competitors offer a quality curriculum that is taught to a large number of company employees at the front end of and engagement. In fact, many competitors provide training only. Our approach is to provide customized training to the people within an organization that specifically need training to complete specified tasks (tasks usually associated with pilot projects).The training is provided just-in-time (i.e. just before to completion of specified tasks) and is very task oriented to ensure that maximum learning takes place Quality-related education and training introduces the language and concepts associated with TQM. The training includes fundamental issues such as internal and external customers, the cost of quality, employee empowerment, and management-by-facts.It is important that training include not only lecture, but practice in the concepts and support (ensuring that concepts that were practiced are applied on the job as soon as possible after they are learned). This leads to ultimate training effectiveness as shown in the diagram below.。

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This document defines the responsibilities, activities and forms that must be completed to satisfy the Quality Assurance (QA) requirements for a Business Consulting engagement. The following content can also be found in the BC KnowledgeSpace.The following procedures and guidelines supersedes the policies and procedures established in AOP Chapter 120, “Non-Attest Engagements--General”.IntroductionThe goal of Business Consulting's engagement quality assurance process is to empower all of our professionals with the opportunity to deliver the highest quality of service to our clients. Our approach requires that all engagement team members be aware of the risks associated with engagements and the standards this Firm employs to manage these risks. While policies and procedures provide assistance in assessing and managing engagement risks we must be mindful that they are only a supplement to the sound business judgment AA professionals exercise on all engagements.Objectives The objectives of Business Consulting’s quality assurance process are to:∙Achieve and sustain consistent delivery of superior services to meet clients’ stated and real needs∙Give clients confidence that they will consistently receive superior service∙Facilitate sustained growth at accelerated pace without major problems∙Add to our knowledge capital by learning and sharing from our experiences∙Provide Firm management confidence that Business Consulting is effectively managing quality and controlling riskPerformance Measures The success of these procedures and guidelines will be measured by the following criteria:∙Clients give high satisfaction ratings∙Clients ask us to assist with additional opportunities∙Engagement personnel take ownership of quality process and comply voluntarily ∙We have “zero defects” on engagements∙Periodic practice reviews produce evidence of value and complianceAs previously noted, the scope of these process and guidelines covers the entire life cycle of an engagement which is shown in the following five phases:BC ExCEED CycleIII. Deliver Services &Monitor Progress。

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Consulting Cost Management TechNewsThe technical update from Arthur Andersen抯 Advanced Cost Management Team (ACT)For internal use only.What ABC/M Software is Best? Software Selection with your ClientsAlthough as an ABC/ABM implementer you can develop a strong preference for the software tool you know best, it is imperative to remain objective in software selection. A combination of differing project goals, team skills, IS/IT requirements, as well as continual enhancements to the vendors’ tools, demand that you work with the client to select the best software for each engagement.Project GoalsProject goals range from detailed and fully integrated operational (ABM) information analyzed monthly to annual reports of product costs to replace a standard cost system. Don’t let the goal as stated initially by the client sway you too quickly. Make sure you work with the client to carefully define the short- and long-term goals. Often a little education can change the stated goals dramatically, which in turn may very well change key criteria for software selection. When selecting a software tool, consider the application’s ability to support and transition to long-term goals. Think about the system as evolutionary. It won’t be complete after the first model is built, but it shouldn’t be a throw-away system either.AA Team SkillsSometimes there is a tendency for the software skills your AA team brings to the engagement to strongly bias the software selection process. It is an important factor, but should be carefully balanced with other criteria. If the team has prior experience with one particular tool, it is tempting to use that tool since there will be less of a learning curve for the AA team. Check with others who have made the transition from one tool to another and realize that there are many similarities among the tools. If you have built a model with one tool, you have learned many of the skills that you need to use any of the others software tools. The more experience you have with each of the tools, the better equipped you will be to help your next client with software selection, selecting the tool that will truly address their long- and short-term needs.Client Team Skills and PreferencesThe client team also comes with its own set of skills and biases. These are much more significant than the skills and biases of our team members, since it is the client that will live with the results and the chosen tools. But, just as you are cautioned to be wary of your own bias toward what you know, your role as a consultant is to help the client work through an objective evaluation of new tools. Certainly if the company has built significant skills using a particular reporting package and one of our software vendors links seamlessly with that reporting tool, there is good reason to rate that tool high on reporting capabilities. But make sure to look deeper. Although not publicized, could one of the other tools (perhaps one with other strengths) link almost as seamlessly? The key is to help the client balance these features objectively.IS/IT RequirementsThere are two sides to working with IS/IT personnel in the software selection process. First the down-side: IS/IT departments often have rigid requirements for any software to be used in-house. Control is everything and the list of requirements for any tool to be used can be daunting. On the other hand, as the project progresses, IS/IT personnel often do get involved in the project as data is extracted from existing systems. If the right people are involved early and understand the different tools and integration technologies, they often have essential input to the software selection process.©1996 Arthur Andersen Andersen Worldwide, SC All rights reserved.ABC/ABM Software FeaturesEach of our primary ABC/ABM software vendors, ABC Technologies Inc., Armstrong Laing Inc., and Sapling Corporation, are moving their toolsets forward rapidly. If you have not reviewed the software features in the last six months, you are certainly out of date. Typically the vendors have been releasing major upgrades or adding new modules every six months.EasyABC/Oros:For those of you who learned to build models using EasyABC three years ago and were frustrated with the limited reporting capability, look again. ABC Technologies released a networked version of the software in the summer of 1994 called Oros. The primary Oros modules include Oros ABCPlus, Oros Links, Oros Reports, and Oros EIS. (Oros EIS was released in July ‘95.)Features of the Oros package include: tight integration capabilities with ODBC data sources and repositories; automation of periodic model updates and reports; custom reports including stored templates, and with the EIS module, the ability to turn your ABC model into a graphical drill-down, EIS reporting system. HyperABC:Armstrong Laing’s HyperABC for Windows has been in the marketplace for almost a full year.HyperABC includes three modules: HyperPort for translating files for import, HyperABC for manual model building and cost calculation, and HyperLink for reporting. HyperLink allows you to access your model information directly from within Excel, Lotus, or EIS/DSS tools. Although the first release of the Windows version did not include multiple period capabilities, the latest release (version 5.0, due to be released soon) has added period capabilities including period groups and the ability to create a new period with the data from a previous period (making what-if modeling easier). Other 5.0 features include: method scaling, cost driver weighting, Multiple-Document Interface (MDI) allowing multiple windows open at one time, standard reports, and unit costs for activities. Version 5.0 also includes a HyperPort Wizard which allows you to build reports by building queries in a point-and-click environment and a “TABLE” function which allows data and results to be exported from HyperABC into either Lotus 123 or Excel in a tabular format. NetProphet II :Sapling released NetProphet version 02.01.4b. Version 04 includes a number of new features and enhancements including: dynamic data exchange (DDE) capabilities, access to model and results tables, capability to print up to 12 boxes on a single page, as well as other printing enhancements. In addition, the on-line help has been redesigned, using Microsoft Windows Help conventions. The release in December (4b) includes new integration tools: DataManager and ResultsManager. In addition to the raw DDE capabilities, Sapling has teamed with Trinzic Corporation, which is now part of Platinum Technologies to provide DataManager and ResultsManager, which are built with Platinum’s Forest & Trees technology.The Sapling DataManager is a data collector which enables users to access data from existing legacy systems, data warehouses, text files, spreadsheets, and multiple data bases (i.e. Oracle, Sybase, Paradox, dBase, Structured Query Language [SQL], Base, etc.). DataManager uses SQL to access the data sources. The data collected at this stage is used to repopulate NetProphet models automatically. The DataManager includes templates (model definition tables) for importing and exporting NetProphet tables. ResultsManager is an integrated tool which allows users to query and analyze NetProphet business models. Users can calculate NetProphet results, execute commands and access results within ResultsManager. ResultsManager uses DDE to extract data from NetProphet tables and perform drill-down analysis and EIS reporting needed for decision making and strategic support.Future Updates :For notification of future enhancements from any of the vendors, check AA Online (BC/Cost Management Competency Center/ABC Software - Resources) for announcements of new features as well as an updated software matrix, comparing the features of these software tools.Bottom LineBefore you select software for your next engagement, make sure you have all of the facts and are not overly biased by past experiences, positive or negative. The tools are changing rapidly and we have several implementations using the latest versions, building highly integrated information systems with our clients. If you have any questions about selecting software or late-breaking news about any of the vendors, contact Cathie Wier at 415-328-6699 or post a question on AA Online.Software Tool TipsThis section will address some of the latest tips and techniques in solving implementation problems. These comments come directly from the vendors as well as from some of you that have found solutions. Please send your tips to Cathie Wier on Lotus Notes, call 415-328-6699, or fax 415-328-7999.ABC Technologies: Oros ABCPlusTIP 1: When building large models, your computer configuration really does make a difference. Yes, Oros runs on 486 machines with 4Mg of memory, just like Windows 95! But for large models, you will pay in hours. Don’t upgrade just to a Pentium, but one with loads of memory as well. (This should be a consideration before the project starts, rather than at the end of the project when you are in crunch mode.) In general, the processor speed will help on the cost calculations and the memory will help most with the import speed. Oros takes advantage of the memory available, so going from 8 to 16 Megabytes will increase performance noticeably. In addition, it won’t hurt to follow all of those other Windows optimization tips such as defragmenting your hard drive and setting up a good size permanent swap file. (In fact, this recommendation holds for large models in any tool. If you are building a large model, make sure you have the horse power you need to work with the data)TIP 2: If you are building a model using bill of costs (bill of materials information), make sure to import all of the assignments in the model first, before importing the bill of costs information. Oros ABCPlus carries out extensive cycle checking when importing assignments after bill of costs information exists in the model, which will slow down the import considerably if you reverse the order of the import files.Armstrong Laing: HyperABCTIP 1:HyperABC’s approach to using attributes/tags is through the use of groups and hierarchies. Accounts, departments, activities, cost drivers, and cost objects can be put into groups. For example, if a user wishes to group a series of activities to form a process they would do so by using this function. To manually perform this step, when in HyperABC, select the Activities icon and then select the insert command button. When the dialog box appears, type in the name of the process, a description if desired, select the box for the group, and then select the OK button. The “Group” activity or process name has now been created. In order for this “group” or process to contain the appropriate activities, highlight the activities in the left screen that you wish to give this “Group” name or attribute. Once highlighted in the left screen, the activities will be displayed in the right screen. Next highlight the activities in the right screen, hold down the shift key and the left mouse button, and drag these activities from the right screen to the “group” activity in the left screen until the “group” activity is highlighted, then release. To view these activities, put the cursor in the left screen, hold down the right mouse button and select “Expand all”.These results can also be attained electronically through using HyperPort and importing the information into theV2-A_HIERARCHY table.This example creates only one view of an activity hierarchy. HyperABC allows for unlimited views of hierarchies, i.e. an activity can belong to any number of “Groups”. The only restriction is that HyperABC will not allow “double counting”, in another words, it will not allow a “group” to contain an activity more than once. An important benefit in the way HyperABC handles attributes/tags through the use of “groups” is that the user can physically view these hierarchies while in the HyperABC engine, versus seeing them in reports.TIP 2: If a model contains large numbers and number symbols (#####) are displayed instead of the numbers, the font can be changed to allow the numbers to be viewed more easily. From the menu bar, select Options/Fonts and HyperABC will allow a smaller size font to be selected in order for more numbers to be displayed on the screen. In the next release, HyperABC will automatically scale the numbers for the user.Sapling: NetProphetTIP 1: Sometimes after making changes to a model, when you open it, the Reading... dialog box shows “Scenarios incompatible” in red. This message a ppears because you had saved some scenarios before you changed your master model; therefore, your saved scenarios are now incompatible with your new master model. You can eliminate the message two ways:Go into File Manager and select the directory in which your master model and your saved scenarios are stored. Master models have the extension ‘.mas’. For each master file with saved scenarios, there is one header file with the extension ‘.shd’, and for each saved scenario, there is one file with the exte nsion ‘.sxx’ (xx is the number from 01 to 99). All the files have the same name. Delete all the files with the ‘.shd’ and the ‘.sxx’ extensions. For example, your master is ‘xyz.mas’. You have saved three scenarios and。