“However beautiful the strategy, you should occasionally look a the results.” Winston Churchill
The foundation of current measurement systems (e.g. accounting structures) was designed more than a century ago to support financial reporting.
The behaviors that those measurement systems cause will inadvertently sabotage an organization that is trying to implement lean, Triple Bottom Line or other future-oriented systems. Current measurement systems also fail to help non-financial managers and executives make the best decisions, because those systems lack the operations information that the decision-makers need. We help clients create relevant measurement systems.
State of the art costing for manufacturers. This is one key area in which the existing accounting practices undermine any meaningful change, and provide data which cause managers to make ineffective, or even deleterious, decisions.