Business Management Consultants & Consulting Services
Business Management Consultants
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Business Management: Process Management, Continuous Improvement, Performance Management, Cost Accounting, Forecasting, Budgeting
Our Business Management Consultants

Our experienced international value creators specialize in Activity Based Management (ABM), Activity Based Costing (ABC), Activity Based Budgeting (ABB), Balanced Scorecard, Business Process Reengineering, Continuous Improvement, Economic Value Added, Feature Costing, Outsourcing, Process Management, Performance Management, Performance Measures, KPIs, Process Improvement, and Training.

John Antos (Dallas): 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 (Dallas): 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: Alltel, Beth Israel Hospital, FAA, GATX, Hamersly Iron Ore, IRS, Lam Research, Levi Strauss, Lockheed; Marianna; Merck; Miller Brewing, Reckitt Colman, Union Pacific Resources, Volvo. Author of Process Based Accounting leveraging Processes to Predict Results, co-author of Cost Management for Today's Manufacturing Environment and Activity Based Management for Service Environments, Government Entities and Nonprofit Organizations, 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.

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 (Jacksonville): 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, Youngtown Chemical

Bill Barnard (Dallas): Bill specializes in Valuation for small and medium size companies. His education in tax and as a lawyer make him well suited to assist clients who are selling their businesses, needing valuations for pension programs, and estate planning.

Michael Curran (St. Louis): Developed Range Estimating and Bracket Budgeting methods for probabilistic business risk analysis. Expert witness before Federal Energy Regulatory Commission (FERC) on range estimate of $9 billion petrochemical project. Written and subject of numerous articles on Range Estimating and Bracket Budgeting. Editor of Professional Practice Guide to Risk (Volumes 1-3). Co-developer of Risk Established Value (REVAÃââ) method for making decisions in high risk, high profile areas (e.g., determining valuations of companies in mergers and acquisitions). Conducts risk-decision seminars and consults for senior managers around the world. Chairs Risk Management Committee of Association for Advancement of Cost Engineering (AACE). Elected to membership in Sigma Xi, Scientific Research Society, based upon his development of theories of Range Estimating and Bracket Budgeting.

Kevin Curran (St. Louis): Eighteen years experience in probabilistic analysis of cost, schedule, and benefit risk. Assisted and guided executives faced with decisions ranging from $1 million to more than $5 billion in information technology projects, mergers, acquisitions, company valuations, operational budgeting, capital projects, new product and new service introductions, R&D, business expansions, and joint ventures. Co-developer of Risk Established Value (REV) method for making decisions in high risk, high profile areas (e.g. determining valuations of companies in mergers and acquisitions). Authored and co-authored several papers on Range Estimating and Bracket Budgeting. Frequent speaker on practical business risk analysis for American Management Association (AMA), Canadian Management Centre (CMC), and Year 2000 business risk conferences.

Mark Czarnicki (Houston): Mark's 15 person group specializes in benchmarking. They have done benchmarking for half of the Fortune 500 companies. Mark's group performs two types of benchmarks. His group will facilitate a group of companies who want to benchmark each other and select a group of activities to benchmark. His group will also conduct a benchmark which is paid for by a single company who has the greatest access to the benchmark data.

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

Pat Dowdle (Chicago) Former Director of Process Management & ABM for GATX, Fortune 200 Service Company. Co-chair of CAM-I Process Management Group. Member of APQC Best Practices benchmarking. Presenter at cam-i and other groups on Shared Services/Transfer Pricing.

Jim Edwards (South Carolina): 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.

Frank Erzinger (Houston): 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.

Frank Evans (Pittsburgh): specializes in company valuations for small and medium sized companies. He wrote and teaches the American Management Association seminars on Valuation. He has authored a book on Valuation.

Robin Fraser (London): 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.

Pierre Gagne (Toronto): his group specializes in Wealth Management and Protection industry. His team created a best practice model based on their experience with over 50 different insurance, mutual fund and securities firms in U.S.., Canada, Europe and Australia. His team creates lasting value in their information-based products and services, business processes, and information technology applications. His team is a combination of seasoned business and IT professionals who specializes in mergers and acquisitions, e-business, distribution channel management, customer relationship management, competitive performance tune-up, data warehouse and legacy system migration.

Maurice Greaver (Washington, DC): CPA, Deloitte Haskins & Sells alum; former CFO of insurance company; leads outsourcing seminars for AMA and many other organizations, 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 those in the: insurance, mortgage banking, manufacturing, executive search, savings & loan, trade association, governmental, and professional services industries. Wrote Strategic Outsourcing (AMACOM 1999), and: 1)  'ÃâÅRiding the Rough Waters to Outsourcing Success (Commercial Mortgage Insight magazine, July, 1999), 2) "Board Members Banned from Consulting?" (Directors and Boards magazine, Summer, 1996), 3)"Hard Target: Coordinating Cost Reduction with Strategy and Process Improvement" (National Association of Mutual Insurance Companies  magazine NAMIC, March/April, 1994), and 4) "A Directors Guide to Constructive Communications with the Chief Financial Officer" (National Association of Corporate Directors monograph, 1992).

Doug Horton (Chicago): Following 12 years of Navy active duty, spent 14 years with McDonald's Corp., in energy management, operations/facilities management, engineering/equipment development, and equipment purchasing/distribution. During past 11 years as consultant worked with and for several fast food (they prefer "quick service") chains and sub-contractor for Arthur D. Little, Inc and Battelle; consulting/contact relationships in quick service industry include: McDonald's, KFC, Arby's, In-'n-Out, and Quick (Europe) as well as Darden in casual dining. Though much of work related to restaurant equipment and service system developments, he is also well versed in strategy, operations, distribution, construction, product development, environmental issues, and marketing. My academic background includes an M.S. from Stanford in engineering management and an MBA from University Chicago in finance and marketing.

PC Ip (Hong Kong): Chartered Management Accountant (CIMA) with 18 years of management accounting and financial management experience. He provides ABC consultancy on design of performance and cost management system with many leading organizations. He delivered ABC talks, seminars and workshops to members of the Hong Kong Society of Accountants, Hong Kong Management Association and Hong Kong Productivity Council. He is frequent contributor to local and international professional journals on ABC. Published Articles Competitive Advantage and Activity-Based Costing - A Hong Kong Case Study 'ÃâÅAs Easy As ABC - Fall 1996 Activity Based Costing 'ÃâÅThe Hong Kong Accountant- May / June 1997 Benefiting From ABC 'ÃâÅThe Hong Kong Accountant - November / December 1997 Asian Companies Embrace ABC to Survive Recession 'ÃâÅAs Easy As ABC - Spring 1999. Clients include international corporations e.g. Sea Land Services Inc., Sony Hong Kong, IBM Hong Kong and local manufacturing companies e.g. Group Sense Ltd., Moonpo Development Ltd. He works with large multinational companies in Far East.

Ken Kipers (Dallas): former Executive VP of Fortune 500 company. Clients include Experian, Service Master, Trinity Forge, U.S. Army. He specialized in Activity Based Costing, Expert Witnessing, Leasing, Outsourcing.

Pat Laff (Chicago): 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.

Tracy Laverty (Chicago): specializes in coaching executives, sales people, and sales managers.

Wendell Leimbach (Baltimore) has over 20 years experience in engineering consulting. His practice actually does the engineering for new products.

Billie Gayle Lewis (North Carolina) has over 15 years of business experience. She has taught ABM for CAM-I and for Heath Finance Officers Associations (HFOA). She has worked for three former CAM-I project managers assisting them in facilitating ABM sessions and designing and testing ABM software. She has worked with ABM in health care, government, manufacturing, and service.

Richard Malekian (New Jersey) has worked for Stern Stewart implementing Economic Value Added including the compensation component. He teaches the American Management Association Economic Value Added seminar. He also worked with Price Waterhouse as Director in their Shareholder Value group. He held a senior position with American Express. He is also involved with Customer Loyalty with Dow and has presented at Customer Loyalty conferences.

Tony Mathias (Boston) helps companies with their accounting systems.

Don McCormack (Shanghai, China). He has over 25 years of business experience. He works with companies in the areas of strategic planning, performance management, and the balanced scorecard.

Roberto Mendoza (Costa Rica) works with companies in central America where he specializes in activity based costing.

Jim Mullis (Atlanta): provides consulting expertise in design and implementation of executive compensation, sales and incentive plans, base compensation, and benefit programs. Jim has more than 25 years of experience in compensation and benefit management, including work with large employers in domestic and international compensation. He has served as Executive Compensation Practice Leader in Southeast for Watson Wyatt; Senior Vice President and Southeast Region Compensation Consulting Leader for Aon Consulting and Partner in Charge of compensation consulting in the Southeast/Mid-Atlantic regions for Ernest & Young (E&Y).

im has developed programs for high-tech/telecom firms, manufacturing and distribution firms, health care organizations, financial institutions, family-held, not-for-profit and governmental organizations, including firms at the pre- and post IPO stages. His clients include Flooring America, LTV, Hyperion Software, Dial Call (now Nextel), PhyMatrix Corporation, Weatherhead Industries, Knowledge ware, and Ringling Bros. Combined Shows. His corporate assignments have included ARAMARK (as Executive Compensation Director), United Technologies, Aetna , and Crestar Bancshares. His public sector clients include: New York City Board of Education, Alabama Dept of Labor, Hamilton County (TN) Board of Education , Georgia State Merit System, and Palm Beach County (FL) Clerk of Courts

Philip Neukom (Toronto) has over 15 years of business experience. He has worked with a Big Five firm and specializes in Activity Based Costing. He is a skilled model builder with Hyperion's ABC software.

Steve Peacock (San Diego): 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, Golden Valley Electric, 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. Co-authored AMA's Balanced Scorecard seminar.

Jack Pratt Houston): personal coach to America's senior executives. Over 20 years, he has successfully assisted businesses and individuals, both nationally and internationally, from small to Fortune 100 companies, in variety of industries including aerospace, beverage, publishing, energy, chemical, pharmaceutical, medical care, computer, utilities, transportation and government. He serves on several Boards. He has extensive practical experience in problem solving, leadership development, team building, total quality services, and management training. As a member of National Speakers Association he speaks on management, finance, economy and globalization. He keynoted national conventions, in house corporate training programs, seminars and American Management Association (AMA). He is frequent guest on radio and TV programs focusing on management, finance, estate and investment planning. He is consistently interviewed by Wall Street Journal, Houston Chronicle, Houston Business Journal and Money Magazine. He is past chapter president of Society of Human Resource Management (SHRM) and past chairman of Southwest Management Conference. He has worked with Congress on labor matters. Former President of Rotary Club of Houston, Greater Houston Partnership, United Way and Leukemia Society, Chairman of Drug Free Youth in Texas Program (D-FY-IT). He works with all managerial levels on managing leadership, strategic planning, human resource management, customer service, labor relations, managing change, team building, and reengineering.

Ron Recardo (Connecticut): has 16 years of corporate and consulting experience in engagements relating to productivity/quality improvement, change management, human resources/organization development, and work redesign. He provides: strategic planning; change management planning, implementation, and evaluation assistance; work redesign/operational improvement; team design and implementation (e.g., self directed work teams, cross-functional, task forces); performance measurement (balanced scorecard). He worked for Big 6 Consulting firm in Strategic Change Management where he had help developed their firm-wide organization change methodology. He authored articles on Just-In-Time, team based reward systems, change management and productivity improvement. He authored the following books on world class performance and Teams, Who Needs Them and Why? Teams book was selected by prestigious Institute of Management Studies as Book of Month. He is currently writing his third book on business transformation. He has spoken before Inc. Magazine, Business Month Magazine, Association for Quality and Participation, Association for Manufacturing Excellence, The Organization Development Network, American Production and Inventory Control Society, and Society of Human Resource Management. Member of American Mensa Ltd., Institute of Management Consultants, and International Who's Who of Professionals and the Who's Who of Entrepreneurs. He earned MBA in Business and Personnel Administration and an M.S. in Organization Development. He is certified Baldrige Examiner, certified in Just-in-Time, and is a Certified Management Consultant.

Alan Rush (San Francisco): Alan has worked with CEOs and President on how to make better decisions. His work is confidential so his clients are not listed. He is currently working with CEOs and presidents on developing e-commerce strategies for their companies. He was one of the people who developed the Fast-Time-to-Market methodologies for companies wanting to develop and introduce new products and services.

Rob Ryan (Baltimore): works installing and updating accounting and data warehousing systems with his staff of 12. Clients include U.S. Mint, Baltimore Works.

Jim Schmook (San Diego): Former Fortune 500 VP-Quality; Naval Intelligence Officer. Projects: ABM/ TQM/Change Benchmarking, Project Leadership). Clients: Acxiom (1,200 people in 90 days), CDX Gas, 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.

Wayne Simpson (Indianapolis): Director of ABM for City of Indianapolis Parks. He is frequent conference speaker for Government Finance Officers Association.

Michael Spendolini (Los Angeles): wrote The Benchmarking Book published by AMACOM. He teaches the American Management Association's seminars on Benchmarking and Customer Satisfaction. He was one of the pioneers of benchmarking at Xerox.

Beverly Stein (Dallas): brand manager during the time the energizer bunny was created. She has managed a number of successful marketing campaigns in all phases of marketing, writing marketing business plans. She wrote and teaches a seminar on How to Write a Business Plan. The focus of this seminar is not to get venture capital, but to create a plan that will guide your organization in effectively marketing your products and services.

Willy Steiner (Chicago): specializes in executive coaching. He is able (in a short one year time frame) to help senior executives better their shortcomings and improve on those area that are necessary to achieve their career goals.

Gary Steinkohl (New York & San Francisco): formerly international controller and corporate trainer at Citigroup and Fiserv. He now consults on process improvement and enhancing data reporting and analysis in controllers function. He designs, develops, and/or instructs training programs in accounting, finance, treasury, operations, new technologies, and systems. He is author of wide variety of training programs in Accounting and Finance, Cost Accounting, Cost Management, Financial Planning, Financial Analysis, and Budgeting. Clients include Miller Freeman, Sylvania, Price WaterhouseCoopers, Chase Manhattan Bank, Foster Wheeler, Citibank, CSC, Deloitte & Touche, Dresser Industries, Sierra Telephone, and Thomson Financial Services.

Mark Stevens (Indianapolis): 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, Department of Education, Mevatec, Red Spot Paint, Revere Ware, Timken Bearing, and Wells Aluminum.

Pat Tracy: (Baltimore): specializing in ABM, BPR, TQM, ISO 9000, JIT, Best Practices, Teams, Imaging, Marketing, Sales Training, M&A, Valuations, LBO, and Joint Ventures. Clients: auto dealers, construction, distribution/warehousing, government, health care, insurance, legal, manufacturing, real estate, and technology.

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

John Vann: (Washington, DC) 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)

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

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

Gerta Woodberry (Toronto): has over 20 years of operational and management experience covering strategic cost management, materials management, plant start ups and turn-around projects in natural resources, automotive and heavy manufacturing industries in Canada. She has lead over 12 implementations of Business Value Management, specializing in Activity Based Cost Management, Balanced Scorecard and Economic Value Creation 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 at North American cost conferences and professional associations. Graduate of Cooper/Kaplan Strategic Cost Management Program at Harvard Business School. CGA - Certified General Accounting designation (Canada). Journeyman of Commerce (Banking) Germany. Languages: English, German, French. Clients: Bell Canada, DuPont Canada, and Bell Actimedia.

Dr. Joseph Yau (Hong Kong): Chartered Management Accountant (CIMA) with 16 years of tertiary teaching experience in management accounting. Joseph obtained his MBA from the University of Strathclyde (UK) in 1991 and his Ph.D. in Accounting from University of Glasgow (UK) in 1998 researching management accounting system development in China. Joseph is senior member of HKSA, ACCA, ICSA and HKICS and assistant professor in Open University of Hong Kong. Joseph started research on ABC in 1995 when assistant professor in Hong Kong Polytechnic University. He successfully assisted Ciba Specialty Chemical (HK) Ltd, in establishing their ever first ABC Model world-wide in 1996. Joseph has undertaken ABC case study research projects including Cathay Pacific, Kowloon Motor Bus in Hong Kong. Published Articles Competitive Advantage and Activity-Based Costing - A Hong Kong Case Study 'ÃâÅAs Easy As ABC - Fall 1996 Activity Based Costing The Hong Kong Accountant - May / June 1997 Benefiting From ABC 'ÃâÅThe Hong Kong Accountant - November / December 1997 Asian Companies Embrace ABC to Survive Recession 'ÃâÅAs Easy As ABC - Spring 1999 Clients include international corporations e.g. SeaLand Services, Sony Hong Kong, IBM Hong Kong and local manufacturing companies e.g. Group Sense Ltd., Moonpo Development Ltd. He works with large multinational companies in Far East.

Paolo Zanenga (Italy): has been involved with cost management projects for the last 10 years. He has written two books on ABM related topics.

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