Our experienced international value creators specialize in Activity Based Management (ABM), Activity Based Costing (ABC), Activity Based Budgeting (ABB)

John Antos : former CFO, Controller; Clients: Allmerica Financial, Amtrak, Baxter Healthcare, Beech Acres, Blue Cross Blue Shield, Boeing, Brach, CENTEL, Citizens Insurance, City of Charlotte, Computer Science, Connaught Labs, Cornell University, DART, Delta Dental, Defense Logistics Agency, Electric Power Re-search Institute, Emerson, Epson, First National Bank-Chicago, GATX, GSA, Hammond Lead, Hilton, J.C. Penney Life Insurance, LeMANS Group, Nationwide Insurance, Navistar, Novus (Discover Card), Phoenix Duff & Phelps, Rank Video, RCI, Rosemount, Sallie Mae (student loans), Seta, Sun Life of Canada, Teledyne Brown Engineering, Treasury Dept., United Methodist Church Board of Pensions, U.S. Air Force, U.S. Army, U.S. Postal Service, Wausau Insurance, IASA, LOMA. Teaches AMA's ABM & Activity Planning/ Budgeting seminars; co-authored Activity Based Management for Service Environments, Government Entities, & Nonprofit Organizations; co-authored Driving Value Using Activity Based Budgeting; Contributor to Handbook of Cost Management for Service; Handbook of Budgeting; Journal of Cost Management, & former editor AMA's Finance Forum.

Jim Brimson: former Director of CAM-I (international consortium conducting R&D in advanced management techniques) where he originated Computer Integrated Enterprises and Cost Management programs; former Partner-in-Charge of Coopers & Lybrand's worldwide ABM consulting practice in London; clients include: Beth Israel Hospital, FAA, Hamersly Iron Ore, IRS, Lam Research, Levi Strauss, Lockheed; Marianna; Merck; Miller Brewing, Reckitt Colman, Union Pacific Resources, Volvo. Author of Activity Accounting: Activity-Based Costing Approach, co-author of Cost Management for Today's Manufacturing Environment and Activity Based Management for Service Environments, Government Entities and Nonprofit Organizations, and Driving Value Using Activity Based Budgeting. Teaches Activity Based Cost Management and Activity Based Budgeting for American Management Association. Creator of concept of Feature Costing. Creator of Value Stream Manager software which integrates Balanced Scorecard, ABC, ABM, Earned Value, ABB, and Feature Costing and Analysis.

Mike Roberts : internationally recognized expert in Advanced Cost Management Systems, Performance Improvement & Measurement. Clients: Alexian Brothers Hospital, JGL Industries, Harris, Lam Research, National Semiconductor, Tredegar Industries, Zenith. Former International Director of Management Research at Consortium for Advanced Manufacturing International (CAM-I) where he lead developing approaches/ methodologies for utilizing ABC & ABM. This lead to development of methodologies for Activity Analysis, Guidelines for Performance Measurement, and The Glossary of Activity Based Management. He was division controller and directed engineering, product development, manufacturing with Rockwell International, International Paper, Recognition Equipment, Texas Instruments. His systems background includes ABM & MRP II. He is on the Editorial Board of Journal of Cost Management, quoted by Business Week, Fortune, CIM Review; speaks for IIR & IMA. He developed Fast Trak ABC Software.

Jim Ayers : author of Handbook of Supply Chain Management; conducts financial and market feasibility for new technology development for companies like Air Products & Chemicals and its contractor, Ceramatec; consults on supply chain management; submitted a second book on Supply Chain to Auerbach Publishers which covers exchanges, data warehouses, CRM; graduate of Naval Academy

Rick Balog & Kate Robbins: Teach AMA's seminar on How to Design & Improve a Cost Management Information System, Intermediate Cost Accounting, and Fundamentals of Cost Accounting, Outsourcing. Clients: in U.S., Middle & Far East, South America, and Europe. Rick: CPA, CIA, Certified Government Financial Manager (CGFM), Diplomat American Board of Forensic Examiners (DABFE), Diplomat, Board of Forensic Accountants (DBFA). Peat Marwick, Blue Cross & (IIA) Institute of Internal Auditors alum. Kate: former Cost Manager, CFO & Treasurer of Japanese Co. Clients: Insul Group, American Runner, Powdertech, Youngstown Chemical

Tom Devane : Managed Denver office for Coopers & Lybrand Clients (ABM): AT&T-four divisions; US West; Eldec (DOD electronics); Johnson & Johnson (McNeil Consumer Products); (BPR): AT&T, Honeywell, Manville, Weyerhaeuser (logging & finance); health care, semiconductor, telecommunications. Co-authored The Change Handbook: Group Methods for Creating the Future

Jim Edwards : involved with Activity Based Costing for 10 years. He co-authored an ABC software package; editor of Handbook of Cost Management for Services; clients include IBM and Daimler Benz.

David Elwell: has been involved with health care for over 20 years helping clients throughout the U.S. He co-authored Using Activity-based Management to Control Costs & Achieve Organization Goals. He has taught Activity Based Management for Home Care seminars and is a frequent speaker at NAHC national and regional meetings on ABM.

Frank Erzinger: Peat Marwick alum. Clients: Akzo Nobel, Children's Hospital of Dallas, Five Children's Hospitals, Hoechst Celanese, Mobley Companies, Phillips Petroleum, Philtex, Smithsonian Institute, Texaco/ Lubripac, Union Carbide, U of Maryland.

Robin Fraser: Project director and co-researcher with Jeremy Hope (co-author of Competing in the Third Wave) for CAM-I's Beyond Budgeting research project; former consulting partner with Coopers & Lybrand in UK; 25 years of experience in business planning, performance improvement and cost reduction; clients include Engineering, Steel, Shipbuilding, Cement, Glass, Tobacco, Posts, Telecommunications, Media, Electricity, Water, Civil Aviation, Local Government, Retail, Building Societies, Banking and Professional; led CAM-I's study in Advanced Budgeting; co-chairman of CAM-I's Advanced Management Systems Program in Europe in 1994; developed PBB in UK; Cost reduction (typically 10%-30%); BOC; British Steel; British Shipbuilders; Blue Circle Cement; Pilkington Glass; Unilever; Howden; Glaxo;. Gallaher Tobacco; Taunton Cider; Currys; British Telecom; Central Television; CEGB; South Scotland Electricity Board; South West Water; Anglian Water; South Staffs Water; Civil Aviation Authority; Suffolk County Council; SWIFT; BACS; Barclays Bank; Yorkshire Bank; Share registration in retail banking; Paterson Candy; Helped develop ABM Game.

Maurice Greaver: CPA, Deloitte Haskins & Sells alum; former CFO of an insurance company; leads outsourcing seminars for AMA and ABCM seminars for George Washington University and MIS Training Institute; specializes in organizational transformation (including outsourcing and ABCM), strategic, financial and corporate governance issues. Clients include: insurance, mortgage banking, manufacturing, executive search, savings & loan, trade association and professional services industries. Wrote Strategic Outsourcing (AMACOM 1999) and "Board Members Banned from Consulting?" (Directors and Boards magazine, Summer, 1996), "Hard Target: Coordinating Cost Reduction with Strategy and Process Improvement" (National Association of Mutual Insurance Companies magazine NAMIC, March/April, 1994), and "A Directors Guide to Constructive Communications with the Chief Financial Officer" (National Association of Corporate Directors monograph, 1992).

Ken Kipers: former Executive VP of Fortune 500 company. Saved clients millions through his innovative reengineering. Clients include Experian, Service Master, Trinity Forge, U.S. Army, etc.

Pat Laff :was former Chief Operating Officer of a health care organization. He was also, CFO of Budget rental cars. He brings over 20 years of experience in all aspects of operating a business.

John Miller: past CFO of a natural gas producer and former Arthur Anderson ABC specialist. He authored Implementing Activity Based Management in Daily Operations. He was implemented ABC for: Acxiom, Cargill, Halliburton, Hughes Tool, Motorola, Semetech, Zippo

Steve Peacock: Former COO, Micro Electronics; VP Operations, Little Daisy; Controller, Atherton Industries. Clients: ASI, City of San Jose, Clorox, Columbia Trust, Dyn-A-Pac, European Investment Bank, Lightolier, Intel, Pacific Bell, Ralston Purina, State of Colorado, Syntex, THUMS, U.S. Navy, U.S. Postal Service, and U.S. West. Taught: AICPA, NAPM, NRMA, IIA, Rutgers, SMU, University of Michigan, Pittsburgh, Miami, and AMA's seminar on ABM/ABB.

Jim Schmook: Former Fortune 500 VP-Quality; Naval Intelligence Officer. Projects: ABM/ TQM/Change Benchmarking, Project Leadership). Clients: Acxiom (1,200 people in 90 days), Defense Logistics (4,000 people trained); Ford (ABM training), El Paso Natural Gas, GATX, National Demographics & Lifestyles, SHR Perceptual (advertising), Semiconductor System, Smith Tool, Sematech, Techtronix, U.S. Navy.

Mark Stevens: specializes in the implementation of performance and cost management decision support systems through the application of ABM, Balanced Score Card, Data Mart and Business Intelligence tools and techniques. Mark has over 20 years of management and systems consulting experience, conducting his first ABC project in 1982 for GTE. His 10 years JIT consulting experience provides unique ABM perspective. His ABM experience across multiple industries, including industrial, automotive, pharmaceutical, consumer products, distribution, insurance and telecommunications. He was former director of ABM for Crowe Chizek; teaches ABM for Sapling, and Indiana and Purdue Universities. Clients include Alcoa, Allstate Insurance, Corning, Metatec, Red Spot Paint, Revere Ware, Timken Bearing, and Wells Aluminum.

Dr. Peter Tuxen is a practicing physician who assists healthcare organizations in better understanding their costs by procedure and payer.

Brandon Weinstock has over 25 years of experience as business finance and operations executive, teacher, entrepreneur, CPA, management consultant focused on enhancing business performance through design and implementation of strategies, business intelligence information systems, business processes and organizational structures; recognized expert in ABM with 10 years of experience in ABC/ABM/ABB, Incentive Compensation; Change Management. In private industry held top financial and operations positions. As entrepreneur formed, grew, sold two businesses. At Dept. of Education, managed ABC, ABM, Performance Measurement to enable first federal agency designated as Performance-Based Organization (PBO) to progress towards its objective of 19% cost reduction while improving service satisfaction levels. He is CPA, summa cum laude, BS, Commerce, Rider University; BS, Education, Adelphi University. Authored many articles; frequent speaker at conferences and seminars introductory and advanced ABC/ABM

John Vann: Former Comptroller/senior Army officer. Pioneer in ABC/M work within DoD since 1992. Extensive public works experience. Clients include: Army, Navy, Marines, Air Force, government intelligence community, Corps of Engineers, audit agency, government laboratories, United States Military Academy (West Point), multiple bases/installations from Directorate to Secretariat levels. " Authored "Activity Based Costing: The Missing Link in Decision Information," Armed Forces Comptroller magazine, Winter 1997. (Lead and Cover article)

Audrey Williams: has been involved with cost management projects for the last 10 years specializing in the federal government sector. Clients include U.S. Army, Veterans Administration, Veterans Health Administration, Department of Agriculture, Department of Systems Information, and DOD.

Gerta Woodberry: Gerta Woodberry has over twenty years of operational and management experience covering strategic cost management, materials management, plant start ups and turn-around projects in the natural resources, automotive and heavy manufacturing industries in Canada.

She has lead over twelve implementations of Business Value Management, specializing in Activity Based Cost Management, Balanced Scorecard and Economic Value Creation concepts and methodologies in manufacturing and natural resources companies. Her projects are recognized for her creative interpretation of business issues, meeting objectives on time and budget, and helping companies arrive at and adopt innovative solutions. She is a well known speaker and lecturer at North American cost conferences and professional associations. She is a graduate of the Cooper/Kaplan Strategic Cost Management Program at Harvard Business School. CGA - Certified General Accounting designation (Canada). Journeyman of Commerce (Banking) Germany Languages: English, German, Conversational French

RESULTS FROM EXPERIENCED VALUE CREATORS

To achieve your organization's goals, contact our experienced value creators who focus on transferring knowledge to your organization. We look forward to helping you achieve your goals.

Call John Antos at 972-980-7407 to find out how Activity Based Costing can help you reach your goals and give your peace of mind