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Deloitte Enterprise Value MapTM

(Practical paths to increase shareholder value)
It’s easy to say shareholder value is important. Here are two simple ways to use it:
Not so easy to make it influence the decisions
that are made every day: where to spend time Start at the top. Working your way down,
and resources, how best to get things done, and, at each step ask yourself, How will we
ultimately, how to win in the competitive improve this? This will help ensure that your
marketplace.
tactics support your objectives.
This Map is designed to accelerate the
connection between actions you can take and Start at the bottom. Working your way up,
shareholder value. It is not rocket science and it at each step ask yourself, Why are we doing
is not complete, but it can jump-start the this? This will help ensure that every tactic
process of focusing on the things that matter
most and then choosing practical ways to get leads to shareholder value.
them done.

Revenue Growth Operating Margin Asset Efficiency Expectations

(after taxes)

How Value is Created

(Value Drivers)

Selling, General & Cost of Goods Sold Property, Plant & Receivables
Volume Price Realization Administrative (COGS) Income Taxes Equipment Inventory & Payables Company Strengths External Factors
(SG&A) (PP&E)

Improve
Improve Improve Improve Improve Improve Improve Improve Improve
Retain and Grow Current Leverage Income- Logistics & Service Improve
Acquire New Customers Customers Generating Assets Strengthen Pricing Customer Interaction Corporate/Shared Services Development & Production Income Tax PP&E Inventory Receivables & Payables Management & Governance
Execution Capabilities
Efficiency Efficiency Efficiency Provision Efficiency Efficiency Efficiency Efficiency Effectiveness
Efficiency
What You Can Do
(Improvement Levers: Business Processes,
Assets and Organizational Capabilities)
Procurement Accounts, Accounts,
Marketing & Product & Account Cross-Sell/ Cash/Asset Demand & Price Marketing & Customer Order IT, Telecom & Human Business Financial Product Logistics & Service Income Tax Real Estate & Equipment & Finished Work in Notes & Notes & Business Program Business Operational Partnership & Relationship Agility & Strategic
Sales Service Management Up-Sell Retention Management Supply Optimization Advertising Sales Service & Fulfillment & Networking Real Estate Resources
(Excluding Production
Management Management Development Materials Production Distribution Merchandising Delivery Management Infrastructure Systems Goods Process & Interest Interest Governance Planning Delivery Performance Excellence Collaboration Strength Flexibility Assets
Materials &
Innovation Management Support Billing Merchandise) Raw Materials Receivable Payable Management

Consolidate and/or Consolidate and/or Improve coordination Increase emphasis on

Increase focus on Increase focus on Increase focus on Increase focus on Increase emphasis on Rationalize and/or Rationalize targeted Rationalize and/or Implement integrated Increase emphasis on Strengthen corporate of operational, invest- Increase emphasis Establish a culture Increase focus on
Differentiate treatment Consolidate or Manage procurement align business align financial Rationalize and/or Rationalize and/or Rationalize and/or Rationalize and/or Rationalize and/or Rationalize and/or Rationalize and/or Rationalize and/or Rationalize and/or Rationalize and/or enterprise-wide Increase focus on Increase focus on
Change What You Do high-value/high-
potential customers
Broaden product and
service offerings
high-value/high-
potential customers
high-value/high-
potential customers
high-value /high-
potential customers
generating revenue
from company assets
Acquire competitors refocus product and
service portfolios
Rationalize targeted
customer segments
markets and customer
segments
refocus product and
service portfolios
of customers/
segments
applications across
organizational
Consolidate company
real estate/facilities
outsource recruitment
functions
on a national/global
basis
planning,
management and
planning,
management and
refocus product and
service portfolios
refocus product
portfolio
refocus product
portfolio
refocus product
portfolio
refocus product
portfolio
refocus services
offered
permanently lowering
the company's
refocus product and
service portfolios
refocus product and
service portfolios
refocus product
portfolio
refocus product
portfolio
Refine credit/days-
receivable strategy
Refine days-
outstanding strategy
governance structures
(composition, selection,
ment, financial, M&A,
and tax strategies
program planning and
collaborative program
on continuous,
proactive perform-
centered on
operational
partnership, merger
and acquisition
stakeholder
relationships
business agility and
flexibility
Increase focus on
strategic assets
boundaries effective tax rate roles, etc.)
across business units ance management excellence opportunities
reporting functions reporting functions delivery
- What you provide Increase focus on Increase focus on Increase emphasis on Increase use of lower- Consolidate or Consolidate or Improve alignment of Consolidate and/or Increase emphasis on Refine and/or align Increase emphasis on Integrate tax oppor- Increase emphasis on Coordinate Coordinate Improve communi- Improve alignment of
Establish process Establish Improve identification Establish
Increase focus on Increase focus on Increase emphasis Rationalize and/or Rationalize and/or Improve focus on Consolidate or Increase emphasis on Increase emphasis on merchandising Develop business cation between the customer, product, Establish program/ Improve effectiveness Establish agility and
- Whom you target and serve most profitable R&D, product Rationalize
most profitable
Increase emphasis on developing and
on differentiated differentiated pricing refocus product and refocus product and segments with lower cost delivery/ Rationalize IT outsource design and outsource learning business unit align financial Improve focus on designing and service prevention / tunities and issues Outsource business Develop low-Inventory designing for management of management of improvement and cross-company of stakeholder groups development of
innovation, and customer portfolio customer retention protecting intellectual across customer application portfolio development outsource strategies with accounting and
modular, extensible, designing for
higher-value products packaging strategies Reduce need for models with low real board, management, advertising, sales, project delivery as a of organizational flexibility as key
products and services products and services products and services service portfolios service portfolios average cost-to-serve installation channels and development procurement functions scalable designs materials efficiency into business planning estate requirements
functions business models manufacturing credit/receivables payables across
shareholders and the service, support, and key competency structures innovation as key collaboration as a key and establishment of strategic assets as a
product leadership capital segments functions enterprise strategies analysis functions for distribution (central vs. local
service processes efficiency across business units business units competencies competency priorities competencies key competency
- How you compete (self-service, partners, etc.) functions merchandising, etc.) public fulfillment strategies

- Where you deploy resources Improve alignment of Maximize tax benefits Establish
Increase focus on Increase emphasis Increase focus on Rationalize and/or Increase use of lower- Differentiate service Increase use of lower- Consolidate IT, Consolidate or Consolidate or Improve alignment of Consolidate or Reduce number of Consolidate Rationalize and/or Increase focus on Strengthen and Increase emphasis Increase emphasis on Improve effectiveness Increase proactive Establish product,
most effective sales on design for Increase emphasis on most effective sales Create barriers to Increase focus on Improve focus on Increase focus on
telecom and network outsource outsource benefits Refine vendor
organization struc-
financial strategies outsource product
Rationalize/ Increase emphasis on Refine/align Manage purchasing Improve focus on associated with major data centers, branch IT systems, refocus customer
Increase emphasis on Improve management
vendors with communicate mission, on risk-informed, continuous, proactive
Increase focus on
of organizational pursuit of management of key service and process Increase emphasis on
account/relationship divestiture and price-insensitive pricing effectiveness/ refocus channel/ cost sales channels treatment of cost billing channels tures and governance consolidate vendor design for production logistics and on a national/global higher-value customer use of common of credit risk across managerial, forward- stakeholder leveraging strategic
- Which operations you outsource and advertising configurability/
development
and advertising switching
reinvestment customer segments price optimization media usage (telesales, outlets, self- customers/segments (automated, self-service, equipment and improvement and administration strategies models with business with corporate development
portfolio efficiency distribution strategies basis relationships
business decisions
(M&A, consolidation, out-
offices, dealerships, production lines and segments and components business units
favorable payment vision, values and scenario-based management of
looking information
structures and partnerships, mergers
relationships as
innovation as key
assets
channels customization channels service, etc.) etc.) facilities deployment functions strategies functions retail outlets, etc. service mechanisms distribution channels terms ethics planning investment portfolios governance models and acquisitions competencies
strategies sourcing, site selection, etc.) organizational priority
Utilize tax-effective
Increase focus on Consolidate or Consolidate or Consolidate or Improve alignment of Strengthen Increase use of lower- Increase focus on Consolidate or Increase emphasis on Increase focus on Increase emphasis on Improve relationship Improve agility and corporate structures
Improve platform and Improve account Refocus and/or refine Improve focus on Improve focus on Consolidate or outsource order Consolidate or Rationalize/ Consolidate or Increase focus on Increase emphasis on Rationalize/ Build values and Improve integration of Improve effectiveness Increase emphasis on
Target new portfolio strategies for management expansion of retention priorities and
Increase focus on Convert free services
higher-value outsource design, outsource property capital budgets and enterprise-wide cost product materials-efficient outsource designing for service Accelerate or defer Rationalize Defer/change timing Increase emphasis on customer segments Increase focus on key cross-business-unit management flexibility of for ownership/licens-
geographies higher-value outsource service and fulfillment functions outsource payroll consolidate vendor outsource production higher-value products designing for consolidate vendor ethics into corporate short- and long-term of program/project operational integration
products and services strategies customer strategies product innovation to fee-based services
segments customers/segments support operations
development and management
functions portfolio
program plans with financial reporting development production
functions and partners
merchandising efficiency and self- income/expenses production facilities of capital investments high-turn products
materials efficiency
with low credit/loan
portfolio culture business planning governance models
performance metrics and cross-company
with partners
strategies for key organizational ing of intangible
(pick, pack and ship,
relationships install, provision, etc.) deployment services functions business priorities standards channels mechanisms functions service needs collaboration stakeholder groups structures assets (patents, trade
names, IP, etc.)

Increase emphasis on Increase emphasis Consolidate or Increase use of lower- Improve focus on Consolidate/ Increase emphasis on Improve alignment of
Target new segments Increase focus on Focus sales efforts on Improve emphasis on Consolidate or Standardize product Align M&A strategies Rationalize portfolio of Design products to Increase use of lower- Increase use of Increase focus on Improve focus on Increase focus on Increase emphasis Increase emphasis on Improve agility and
time-to-market and Increase emphasis on on supply chain Increase use of outsource operations cost real estate and Improve focus on catalogs higher-value customer outsource logistics Refine vendor/ Migrate income to Outsource business design for Increase emphasis Rationalize raw HR and technology
within current time-to-production- customer satisfaction management promotions higher-value products higher-margin product quality and outsource billing with business financial services use cost-effective cost production cheaper service creditworthy customer internal controls and project quality and on people/talent quality management flexibility of
and maintenance facilities / Relocate employee retention (equipment, office supplies, segments and and distribution supplier strategies low-tax jurisdictions functions manufacturability and on build-to-order materials strategies with
geographies volume (production, distribution and and services products and services ease of service operations promotional materials, etc.) objectives providers materials channels channels segments regulatory compliance risk management development and benchmarking governance models
sales pipelines) services business operations products functions service business strategies
Utilize tax-effective
Improve focus on Outsource property Develop/integrate Increase focus on Rationalize and/or corporate structures Increase emphasis
Increase number and Bypass current Design products for Improve emphasis on Consolidate or tax administration Increase use of lower- Increase quality and Increase use of lower- Rationalize/ Consolidate or Manage materials Increase emphasis on Increase considera- Increase focus on Increase focus on risk Increase focus on
Expand sales and quality of product and higher-value channels / Sell ease-of-use / self- global HR practices business insight and realign product Increase focus on for ownership/licens- on preventive
advertising channels design for packing/ outsource end-user activities cost channels consistency of cost logistics and consolidate vendor outsource service sourcing on a risk identification and tion of M&A and realization of targeted management and business continuity
service launches advertising channels/ directly to customers service shipping efficiency (internal/external, onshore/ forward-looking development component reuse ing of intangible equipment
media support (compliance, assessment, offshore, etc.) (self-service, etc.)
information efforts
materials distribution channels portfolio operations
maintenance
national/global basis management divestiture options business benefits regulatory compliance planning
negotiations, etc.) assets (patents, trade
names, IP, etc.)

Improve total Improve total Improve Improve ordering and Improve understand-
Increase utilization of Tailor account Improve identification Improve investment Improve Improve Increase use of Improve product Improve Improve identification Improve Improve Improve focus of tax Leverage credit rating Strengthen and Improve identification Improve structuring Improve Improve assessment Improve ability to ing of stakeholder
customer experience management customer experience Improve brand understanding of
understanding of relationship/account Improve service and vendor-managed/ Improve design, Improve real estate Improve Improve cash/treasury and discontinuation of receipt processes production scheduling Improve inventory merchandise Improve service and
Reconfigure facilities / Utilize more Improve flexibility Develop and leverage
modular, reusable of valuable customer returns on cash/ awareness / Elevate customer, product development and design and develop- recruitment and procurement strategic planning receipt and storage function/department Increase utilization of efficient production Improve Improve Tighten credit/loan to lengthen payment communicate and prediction of and launch of determination of key and benchmarking of identify and assess interests (customers, of business strong/unique partner
(purchasing, fulfillment, approaches to (purchasing, fulfillment, customer price development support processes vendor-warehoused management unsuccessful (raw materials, intermediate and staging ordering and receipt support processes on proactive tax demand forecasting demand forecasting terms cycles and reduce governance policies industry and market cohesive program performance metrics business process partnering
usage, support, service, designs usage, support, service, relationships treasury funds brand image and channel testing processes ment processes orientation processes processes processes materials, finished processes facilities equipment shareholders, regulators, processes relationships
etc.) customer segments etc.) sensitivity profitability
processes inventory (equipment, supplies, etc.) practices efforts components, etc.) processes processes planning interest rates and procedures trends portfolios and targets performance opportunities employees, suppliers,
partners, alumni, etc.)

Obtain exclusive Improve workforce Improve Improve ability to Improve

Improve collaboration Improve Improve identification Improve License or sell
Improve Provide staff with Improve processes Improve workforce Improve credit
Improve selection, Improve real estate Improve Improve service Improve Improve debt and Improve product Improve materials
Improve Improve focus on planning, dispatch Improve accuracy and Increase use of Improve Improve Improve customer Leverage breadth of Improve/implement
Improve identification
Improve alignment of measurement and Increase focus on structure and Improve identification communication and Develop and utilize
Improve value / with design, understanding of agreements with understanding of for generating, acquisition and selection, acquisition procurement manufacturing and Improve retrieval timeliness of tax Increase use of incentives for vendor relationships internal control projects with program post-merger synergy of opportunities to unique physical
understanding of of cross-sell/up-sell intellectual capital to partners better market and planning and dispatch analysis training program planning equity management conception/initiation efficiency of higher-value vendor and assignment flexible/expandable collaboration with collaboration with of opportunities and reporting of implement durable, knowledge transfer
Decrease prices development and churn/defection product/service value qualifying and contracting and contracting processes quality control processes provision and cash flexible facilities accelerated/on-time to lengthen payment frameworks and and business and cost reduction increase value to resources
production partners customer needs opportunities
drivers
other enterprises (licenses, distributorships,
to customers
customer information
assigning leads
processes and tools processes
processes processes processes processes processes processes production processes processes
relationships processes production equipment vendors/partners vendors/partners threats operational and mutually beneficial across organizational
etc.) (travel, contract labor, etc.)
and tools outflow forecasts payment cycles policies objectives
financial performance programs
partnerships stakeholders boundaries
(facilities, land, etc.)

Do What You Do Better Improve effectiveness Improve Implement proactive Increase use of Improve Improve capacity/ Improve real estate Improve salary and Improve contract Improve Improve capacity/ Improve ability to Align internal audit
Improve strategy Increase integration of Improve ability to Improve agility and Develop and utilize
of marketing, Improve reuse of understanding of
Improve identification Improve installation/ benefits administra- management Improve operational Improve financial Provide staff with Improve transport and Improve Increase utilization Differentiate credit development capa- Structure programs/ Improve analysis of Improve unique human
product and service and reactive cross- of churn/defection
Sell appreciated Align advertising with differential pricing Improve analytical field sales and demand planning Improve pick, pack
deployment improvement and design and Rationalize order Improve coordination demand planning utilize offshore cash/ Increase use of Improve logistics/ Improve management practices with business processes integrate merged flexibility of partner
advertising and sales current customer tion processes / processes risk management risk management better production delivery processes/ effectiveness of plant of standardized treatment of bilities at corporate projects to deliver managerial communication with resources
sell and up-sell assets pricing strategies processes and tools telesales processes, skills and and ship processes deployment development quantities and timing with vendors processes, skills and assets and move leased real estate distribution efficiency of debt portfolio business and risk across organizational and acquired organizations and
- Strengthen governance approaches processes components satisfaction campaigns candidates mechanisms (based on
customer value, risk, etc.) processes tools processes processes Increase employee (negotiation, execution and processes processes processes information and tools algorithms tools between geographies maintenance components customers/segments objectives and business-unit benefits progressively information boundaries organizations stakeholder groups networks (thought leaders, managers,
self-service compliance) levels subject matter experts, etc.)
- Align resources with strategies Improve
Improve Improve Improve processes for Improve operational Improve audit and Utilize international Improve quality and Improve and Improve alignment of Implement/enhance Improve coordination Improve focus on Improve identification
Improve cross-sell Improve adherence to Improve tailoring of Provide staff with Improve Improve Improve demand Improve capital Improve Provide staff with Improve capacity Improve design/ Provide staff with Improve terms Improve development understanding of Improve value Develop and leverage
- Improve business processes Increase time spent Acquire new product responsiveness to and up-sell contracts and
Develop, spin-off and communication and
offerings to customer better competitive Improve utilization of Improve utilization of provisioning/ managing system processes
(administration, security, payroll planning processes budgeting compliance prototyping, piloting better product planning processes, structure of better information and Improve utilization of financing opportuni- on property and consistency of Rationalize production Shorten production standardize credit A/P systems and anonymous employee and analysis of
and communication most important and mitigation of
operational risk partner strengths, delivered to
Improve product
political relationships
selling and service offerings customer complaints/ sell new businesses coordination with sales staff service staff operations, mainten- management service staff ties to minimize after- manufacturing quantities and timing cycles assessment processes with days- reporting and feed- across programs and managerial innovation processes
approaches/models agreements needs information installation processes energy, HVAC and processes and tools processes and testing processes information and tools skills and tools distribution networks tools facilities business cases weaknesses and customers and alliances
- Hone strategic capabilities feedback distribution centers ance and changes maintenance) processes tax borrowing costs materials processes outstanding strategy back mechanisms projects information (people, process, tech-
nology, data, etc.) interests
- Manage tax impacts and opportunities Improve product/ Proactively manage
Sell or lease excess Improve Provide staff with Provide staff with Improve end-user Improve Improve Improve business Improve demand Improve demand Improve demand Provide staff with Improve Improve Improve Improve business Improve integration of Improve flexibility
Tailor marketing and Improve effectiveness capacity to other Align product and Improve definition of better customer better customer Improve capacity/ Provide staff with Improve product and better customer Increase Rationalize Improve management Improve coordination Improve under- Improve value
service R&D Improve retention and communication and Improve invoicing/ support and performance program case development forecasting forecasting Rationalize production forecasting Improve management Divest low-utilization Rationalize production communication of accountability/ communication continuity planning business processes and versatility of IT Develop and cultivate
- Improve control / reduce risk sales approaches to
and deployment
transition points
(life events, ends of
of cross-sell/up-sell win-back processes enterprises coordination with
service prices with product and service information information billing processes administration
demand planning
assessment
better product and
management and analysis
service introduction/ processes, skills and processes, skills and quantities and timing processes, skills and information of transfer pricing real estate
use of leased merchandise order
quantities and timing
of delinquent of payments across standing of regulatory strategic directions authority of program around improvement and disaster recovery across partner
delivered to
systems and good will
customer segments capabilities contracts and leases, etc.) processes (production capacity, service
sales channels value to customers specification (demographics, inquiry (profiles, transaction
processes processes and tools processes service information processes processes launch processes tools tools tools (profiles, transaction production equipment quantities and timing accounts business units requirements and priorities and project resources priorities capabilities networks shareholders platforms
- Collaborate more effectively capacity, etc.) history, etc.) histories, etc.) histories, etc.)

Improve tailoring of
- Satisfy customers, employees and Improve access to
Adapt current Improve tracking of Improve Improve structuring marketing and Provide staff with
Provide staff with Improve policies and Improve dispatch, Improve assignment Improve Improve tax manage- Improve utilization of Focus efforts on Rationalize
Provide staff with Optimize accounting Improve assessment Improve monitoring
Improve alignment of Improve program/ Improve ability Improve manage- Improve quality
Improve value
Improve breadth, Develop and utilize
information and products and services customer interactions understanding of Solicit and respond to Improve managerial Improve demand and pricing of advertising better product, service better product and processes around diagnostic, resolution Increase utilization of Improve employee of procurement accounting and ment processes product development higher-value vendor Rationalize production merchandise order Rationalize order better product, service methods and selec- Increase use of Increase utilization of Divest low-demand/ Divest obsolete Improve collections and benchmarking of and management of budgets and capital project management to launch ment of regulatory and speed of delivered to depth, quality and unique information
other stakeholders analytical tools for new segments/ (purchases, support
customer needs
customer feedback methods and tools forecasting promotions approaches to and competitive
service information merchandise returns
and replacement real estate retention programs transactions to measurement (direct and indirect tax
channels relationships
quantities and timing
quantities and timing
quantities and timing and contract tion of accounting leased infrastructure production equipment obsolete inventory materials processes A/P performance regulatory compliance
programs with methods and tools improvement efforts compliance communication with
employees
timeliness of business resources (customer,
channels requests, etc.) information processes appropriate staff processes management) information periods strategic priorities partners planning information product, market, etc.)
customer segments
Improve visibility of Improve Coordinate pricing of Optimize valuation Improve identification Improve
Improve Improve technology Improve asset Align production and and costing methods Increase Improve tracking and Improve value
Improve quality and Pursue joint-venture, customer understanding of Improve use of complementary Improve product and Route low-value Provide staff with Improve terms with Provide staff with Increase focus on Improve business Improve collaboration Improve coordination Improve assignment Differentiate treatment and assessment of understanding of Improve assignment Improve
assignment of sales partnership and OEM Maintain competitive competitiveness of Consolidate/realign and data risk management Reduce procurement merchandise ordering for inventories use of flexible and Divest low-utilization Improve terms on Increase use of just- Improve management communication of Improve physical delivered to partners Improve versatility of Develop and leverage
functionality and value relationships and product and service business unit supply- and capacity- products and services service launch
sales territories
transactions to lower- better customer and
management service providers better HR information higher-value vendor performance reporting with partners and cycle times
with business
schedules with
of transactions to of customers/ expandable equipment merchandise in-time procurement of credit/loan portfolio risk (strategic, operational, internal value and
program/project
of accountability and security of people management of managers and staff strong brand
leads arrangements interactions across all performance and driven promotions (razors v. blades / product v. processes cost sales channels order information (security, energy, etc.) and tools partnerships processes processes customers partners appropriate staff segments (LIFO, FIFO, uniform
investment, financial, com- market value of authority partner relationships (vendors, channel partners,
offerings processes (fixed and variable assets) distribution schedules capitalization, shrinkage, infrastructure progress etc.)
channels market values shipping charges, etc.) obsolescence, etc.) pliance, data/privacy, etc.) business units
Increase utilization of Improve identification, Improve value
Improve Improve product and Improve sales Improve forecasting, Improve terms on Optimize depreciation Improve assessment Improve quality and Improve sharing of Improve sharing of Improve product, Develop strong
Improve brand Improve management responsiveness to Tailor cross-sell/up- Offer value-adding Divest non-performing Improve product and Improve execution of
service withdrawal forecasting and
Improve routing of
planning and IT, telecom and purchased and leased
Improve capacity/
Improve collaboration Improve/standardize Improve budgeting License or acquire
Improve terms on Shorten production
Provide staff with Improve use of Route low-value
methods/lives for Improve terms Utilize more efficient Consolidate Improve terms on and benchmarking of Improve risk planning, assessment and Improve assignment consistency of knowledge across knowledge across delivered to other service and process customer
strength and good will of product lifecycles customer requests sell offers to customer product and service and non-strategic service lifecycle market- and supply- and retirement campaign execution service requests to prioritization skills and network resources real estate, furniture demand planning with vendors M&A processes and forecasting products and materials purchases cycles better information and national/global transactions to lower- property, plant and on infrastructure IT systems inventory materials credit/receivables mitigation and control execution of of resources to performance organizational organizational stakeholders innovation skills of relationships and
(launch through retirement)
and inquiries needs bundles business units management driven promotions
processes processes and tools appropriate staff tools (servers, routers, network
and fixtures
processes and tools capabilities intellectual property tools purchasing power cost sales channels equipment performance approaches M&A/divestiture projects assessment methods boundaries boundaries (public, alumni, analysts,
staff communities
capacity, etc.) opportunities etc.)

Increase use of lower- Implement/improve Improve monitoring Improve performance

Tailor products and Evolve product and Implement pricing and Proactively manage Improve ability to Improve campaign Improve demand Increase use of Improve routing of Ensure full utilization Increase use of Increase use of and management of Improve conversion of Develop and leverage
Improve quality affinity programs utilize offshore cash/ Shorten time-to- Improve price/margin design and Improve terms with cost service and Improve due-date Consolidate device Improve terms on company-wide Improve terms on Improve compliance
Improve financial
Improve skills of Improve terms with Improve utilization of forecasting vendor-managed/ service requests to Divest low-utilization Utilize more vendor-managed/ vendor-managed/ Improve company- Improve ability to Improve involvement and reliability of IT Improve integration of
strong relationships
services to new service features, transition points information channels management improvements processes and tools equipment and management product development service providers production channels / of tax carryforwards flexible/expandable IT wide monitoring and develop and spin-off of operational staff in risk and compliance systems/platforms IT systems across intellectual capital
customer segments functionality and value assurance programs based on volume and (life events, ends of assets and move market knowledge of staff management sales channels reliability reporting efficiency processes, skills and vendor-warehoused appropriate service (credits, net operating infrastructure vendor-warehoused vendor-warehoused (strategic, operational and into sources of com- (copyrights, patents,
BUSINESS PROCESS GROUPINGS breadth contracts and leases, etc.) between geographies processes and tools (contact centers, automated information and tools (HVAC, cabling, etc.) for assessing staff supplies processes staff (delivery, warehousing, etc.) Reduce downtime tools inventory channels losses, capital losses, etc.) systems inventory inventory management of risks new businesses project delivery financial risks; regulatory (applications, equipment, partner networks
petitive advantage trademarks, etc.)
voice response, web, etc.) performance and tax compliance) networks, etc.)

Business Strategy and Management Utilize tax opportuni- Improve breadth, Consider tax implica- Improve quality of Develop and utilize
Shorten order-to- Improve real estate Improve terms with depth and quality of Improve incentives Improve breadth, Improve focus of Increase account- Improve breadth, Improve information provided
Improve account ties around risk man- Improve features and Improve coordination Improve channel Improve skills of order Consolidate and/or Provide staff with Improve incentives Improve skills of tions in the location/ Improve identification unique production
(Business and Financial Strategy, Mergers and Acquisitions, Tax delivery cycle time / Remove barriers to Improve brand Implement affinity Improve skills of Improve skills of performance Improve skills of HR service providers financial information around product Improve collaboration Improve skills of Improve skills of Improve maintenance depth, quality and company resources ability of business depth, quality and partnership and to stakeholders
Improve product and switching management skills of strength and good will programs agement activities functionality of with suppliers and management sales staff service staff management and re-architect data management staff better managerial development with vendors around production inventory and merchandising staff service staff selection of facilities of IT systems timeliness of manag- on high-priority and management of unit leaders for tax timeliness of business collaboration skills of resources
Management, Risk Management, Compliance Management, Program (equipment maintenance, (asset, budget, price/cost, (accuracy, timeliness,
staff (hedging transactions, products and services sales channels processes and tools billing staff stores information and tools efficiency distribution staff (distribution centers, service program/project risks (methods, equipment,
Management and Performance Management) service availability commodities trading, etc.) methods and tools delivery, warehousing, etc.) treasury, debtor/creditor, efficiency centers, branches, etc.) erial information initiatives impact of decisions information staff transparency & facilities, etc.)
performance, tax, risk, etc.) predictability)
Build tax opportunities Ensure tax planning
Customer Strategy, Relationships and Interactions Improve sales and Apply brand to new Improve incentives for Offer value-adding Defer and reduce Improve quality and Build product Improve staff Improve incentives Improve incentives Improve Consider tax Increase use of Improve skills of Improve cost Improve definition of Increase use of Improve incentives Improve incentives Improve staff into real estate activities and tax Improve anticipation Dynamically cancel or Improve benchmark- Improve access to Improve mechanisms
Improve brand federal, state and Improve terms with around service around order establishment of and incentives in location Utilize national/global accounting and vendor-managed/ Improve skills of Increase utilization of and understanding of redirect ineffective/ ing of global effective for soliciting and Develop and utilize
(Marketing, Sales, Delivery/Provisioning, Billing and Service) marketing skills of and unbranded account/relationship product and service reliability of products margins/profitability incentives around distance/on-line business product and service around inventory/ around merchandising incentives around transactions filings comply with and distribution of unique IT resources
strength and good will local quarterly esti- advertising channels efficiency and management adherence to service- and selection of purchasing power allocation of shared/ vendor-warehoused production staff (income deferral, location IT systems current and potential obsolete programs tax rate against addressing
staff products development bundles and services into sales incentives sales efficiency learning management staff specifications distribution efficiency efficiency service efficiency regulatory environ- business information (applications, networks, etc.)
mated tax payments effectiveness efficiency level targets facilities overhead costs inventory credits and incentives, regulations/legislation and projects industry peer group stakeholder feedback
Product Strategy, Development and Production leasing terms, etc.) ment
(Innovation and Design, Supply Chain Management, Production Improve product
Shorten order-to- Improve methods and Improve terms with Improve terms with Improve terms with Improve technical and Reduce salary and Increase use of Improve ability to Improve terms with Improve terms with Improve consideration Clarify governance Improve breadth, Improve asset
Operations and Logistics) Improve alignment of Improve product- and Improve account Improve methods and Ensure proper Improve incentives development Improve contracting Improve terms Improve terms with roles and responsi- Improve effectiveness Improve management Improve security of
delivery cycle time / Establish customer tools for managing Improve skills of service providers service providers service providers project management benefits costs / vendor-managed/ utilize offshore cash/ service providers service providers of tax implications in Divest low-utilization depth, quality and development skills of
staff incentives with service-innovation management Improve product and communities tools for managing valuation of property around business performance and negotiation skills on equipment service providers (outsourced services, bilities (delegation of of legislative/lobbying of vendors/service applications, systems
Human Capital Strategy and Management strategic objectives skills of staff methods and tools demand/supply pricing performance marketing staff (network services, airlines, (network services, (delivery services, skills of staff for tax purposes Improve value of vendor-warehoused planning efficiency assets and move management of purchasing staff purchases (transport, warehousing, (delivery, warehousing, etc.) network services,
the acquisition and IT systems efforts providers timeliness of perform- and data management and
authority, segregation of
service availability performance information services, etc.) outsourced functions, etc.) outsourced functions, etc.) employee benefits inventory between geographies etc.) information services, etc.) disposition of assets duties, etc.) ance information staff
(Recruitment, Development, Administration and methods and tools
Performance Management) Improve profitability of
Acquire companies Improve terms with Improve terms with Improve logistics Optimize tax benefits Improve incorporation Continuously track Improve access to
Improve incentives for Improve cross- Improve customer Improve staff Improve terms on Improve terms on Improve terms on Improve incentives third-party product Improve contracting Improve skills of R&D efforts through Improve incentives Improve terms with Improve terms on Improve terms on associated with self- Strengthen training/ Improve Improve incentives
IT Strategy and Management with relationships in
product development selling/up-selling service and retention incentives around around IT/network and negotiation skills service providers financial management utilization of tax and around procurement
performance merchandise Improve terms on education of board of risk analysis in and manage the and distribution of
process innovation around asset
targeted customer leased sales assets leased service assets leased assets and service providers (information services,
service providers management leased service assets constructed assets production equipment business planning realization of project performance
(Design, Development, Deployment, Operations and and innovation skills of staff skills of staff marketing efficiency (computers, vehicles, etc.) (computers, vehicles, etc.) (computers, vehicles, etc.) efficiency (payroll, benefits, training, of procurement staff staff economic develop- efficiency (outsourced functions, etc.) purchases (computers, vehicles, etc.) (plant, facilities, internally- and audit committees skills of staff development
segments consultants, etc.) methods and tools (internal and external risk) benefits information
Performance Management) etc) ment incentives used software, etc.)

Other Shared / Corporate Services Improve terms with Improve management

Acquire companies Build customer Improve service and Improve terms with of international staff Improve incentives Improve materials Improve management Optimize expense vs. Align compensation Integrate tax oppor- Improve management
(Real Estate, Procurement and Other) Acquire companies in Improve staff service providers Improve management Improve tax collection Improve incentives Improve depth
aligned with product satisfaction and support performance service providers costs around financial performance Improve management of trade and indirect Improve management capitalization of costs Improve terms on IT and incentive systems tunities and issues of organizational Improve career Develop and utilize
targeted geographies incentives for cross- retention into staff (researchers, information of trade/indirect taxes and remittance around procurement and breadth of staff
strategies selling/up-selling services, advertising (sales/use, VAT, GST, etc.)
management processes (contractors, network (immigration, payroll, staff efficiency management management of transfer pricing taxes (sales/use , VAT, of transfer pricing (M&A costs, R&D costs, systems with strategies, values into business planning change in support of options and paths technical skills unique tax expertise
All Process Groupings incentives channels, etc.) methods and tools services, consultants, etc.) support, international equity, efficiency methods and tools GST, etc.) etc.) and ethics processes initiatives
etc.)
(Action may apply to all processes)
Improve marketing Improve terms on Manage payroll tax Improve Improve tax benefits
Improve methods and Improve methods and Improve sales Improve retention and advertising Improve sales Improve tracking and Improve production Improve service of compensation and Align management
Note: Many actions could logically be associated with tools for managing tools for managing performance performance performance purchased and leased impacts of business Optimize utilization of Improve terms with performance merchandising performance Improve leadership Improve program/ and staff incentives Improve recruiting
performance recovery of indirect available sales/use financial services performance benefit programs and management project management
other or multiple process groupings. For example, sales and marketing innovation management management management taxes (sales/use, VAT, assets (PCs, servers, initiatives management management with company effectiveness
management network equipment, leased (M&A, consolidation, tax exemptions providers management (deferred and equity-based skills of executives skills of staff
many customer and product actions are likely to have performance performance methods and tools methods and tools methods and tools GST, etc.) lines, etc.) methods and tools methods and tools comp; retirement and performance
methods and tools restructuring, relocation etc.) methods and tools healthcare benefits, etc.)
heavy IT and HR components.
Improve profitability of Improve/consolidate
R&D efforts through IT performance Utilize available Improve management Improve executive Improve monetary Improve mechanisms
Improve order federal, state and Improve identification development, Improve vendor
and non-monetary
utilization of tax and management management of indirect taxes for collecting and
local employment/ and application of recruiting and management skills of
recognition of staff implementing
economic develop- methods and tools methods and tools (sales/use, VAT, customs
R&D tax incentives staff
ment incentives (utilization, performance, training incentives duties, etc.) succession planning contributions employee ideas
capacity planning, etc.)
Ensure adequate
Improve HR Improve procurement documentation of Improve talent Build innovation and
Improve utilization of performance performance improvement into
telecom tax incentives significant tax management models
(credits, exemptions, etc.)
management management positions and programs rewards and
methods and tools methods and tools (earnings & profits, transfer incentives
pricing, tax opinions, etc.)

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