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 Measures, Process Improvement, Training, and Value Based Management.

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.

Andy Anderson: former Controller, Rohm & Haas. Clients: Rohm & Haas, Rexroth; Focus on Family (nonprofit); Kentucky Revenue Cabinet; Loral (defense); Grede Foundries. He teaches ABM seminars for University of Louisville and ABM Healthcare seminars for University of Vanderbilt.

Bob Apgood (Salt Lake City): over 20 years of experience teaching executives throughout the U.S., Europe, Latin American, and the Middle East. His seminar topics include leasing, financial analysis, management course financial topics, mergers and acquisitions. He has a Ph.D. from University of Illinois in Accounting and contributed to Handbook of Leasing.

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.

Eleanor Bloxham (Columbus, OH): pioneer in introducing performance measurement and economic value management concepts to major global financial institutions. She is a frequent speaker and author on balanced scorecard, capital allocations, economic value, performance based compensation, risk management, strategic decision making. She has lectured at Stanford, Ohio State, University of Wisconsin & Washington. She has 20 years of experience in financial services (banking, investments, insurance). She ran Global Value Management for Financial Services Practice for KPMG and held executive positions at Prudential Insurance and Bank One. Co-authored: Value led Organizations and Economic Value Management, Applications and Techniques – both by John Wiley. She recently published Economic Value Management Applications and Techniques; Risks and Opportunities in International Finance and Treasury, Economic Value: A Better Way to View the Bank in CFO Alert, Value Based Accounting Can Add Value in American Banker, Value Approach to Demutualization in National Underwriter, Reward Executives for Creating Shareholder Value in Bank Accounting and Finance, two articles entitled Why Value Management and Performance Measurement through U.S. Binoculars for the Journal of Strategic Performance Measurement and a series of three articles Value Management--Holistic, Focused and Effective (published in two parts) and Value Management: How to Make It Work for Pointcast. An article entitled Real Options, Intangibles Measurement and the Benefits of Human Capital Investment to Power the Organization for the Journal of Strategic Performance Measurement will be published shortly.

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 (REVÔ) 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 (REVÔ) 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 & Lybrand  Clients (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.

Lee Forst (Connecticut): heads up our shared services group. His group has assisted large companies like Boeing and P&G in implementing shared services.

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) “Riding 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 “As Easy As ABC” - Fall 1996 Activity Based Costing “The Hong Kong Accountant” - May / June 1997 Benefiting From ABC “The Hong Kong Accountant” - November / December 1997 Asian Companies Embrace ABC to Survive Recession“ “As Easy As ABC” - Spring 1999. Clients include international corporations e.g. SeaLand 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.

Constantine Konstans (Dallas): Professor of Accounting and Information Management; School of Management, University of Texas at Dallas. Associate Director; Alliance for Medical Management Education. Former Executive Director - Professional Development and Senior Director, KPMG Peat Marwick Quality Institute. Responsible for development, maintenance, update and delivery of 300 functional, cross-functional and industry-specific courses. Vice-Chair of KPMG International Training Directors' Group. On Baldrige Award application preparation task force. Co-founded Accounting Systems Journal. Professor and Chair of Department of Accounting, SMU; Lecturer, Southwestern Graduate School of Banking (SWGSB); Director for Hart Furniture, United American Bank, Memphis; Independence Bank and Trust, Riverside Federal Savings Association, Forestwood National Bank, Dallas. CPA, CMA, CIA, CFA. Consulted for: Arco Oil and Gas, Bonanza International-USA Cafes, Datamatic, D/FW Airport Board, EDS, E-Systems, First National Bank in Dallas, Federal Home Loan Bank of Dallas, Merck, Owens Country Sausage, Pillowtex, Procter and Gamble, Sea-Land Services, Steak and Ale Restaurants of America, Strasburger & Price, Texas Instruments, U. S. Shoe, and U. S. Small Business Administration

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.

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