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)
Product & Demand & Customer Order Procurement Work in Accounts, Accounts, Business
Marketing & Service Account Cross-Sell/ Retention Cash/Asset Supply Price Marketing & Sales Service & Fulfillment & IT, Telecom & Real Estate Human (Excluding Production
Business Financial Product Materials Production Logistics & Merchandising Service Income Tax Real Estate & Equipment & Finished Process & Notes & Notes & Governance Business Program Performance Operational Partnership & Relationship Agility & Strategic
Sales Innovation Management Up-Sell Management Management Optimization Advertising Support Billing Networking Resources Materials & Management Management Development Distribution Delivery Management Infrastructure Systems Goods Raw Materials Interest Interest Planning Delivery Management Excellence Collaboration Strength Flexibility Assets
Merchandise) Receivable Payable

Implement integrated Consolidate and/or Consolidate and/or

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

Improve alignment of Maximize tax benefits Establish

Increase focus on Increase emphasis
Increase emphasis on
Increase focus on Increase focus on Improve focus on Increase focus on Rationalize and/or Increase use of lower- Differentiate service Increase use of lower- Consolidate IT, Consolidate or Consolidate or organization struc-
Improve alignment of Consolidate or
Rationalize/ Increase emphasis on Refine/align Manage purchasing Reduce number of Consolidate Rationalize and/or Increase focus on Strengthen and Increase emphasis Increase emphasis on Improve effectiveness Increase proactive Establish product,
- What you provide most effective sales on design for most effective sales Create barriers to telecom and network outsource outsource benefits Refine vendor financial strategies outsource product 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 business decisions use of common of credit risk across managerial, forward- stakeholder leveraging strategic
and advertising configurability/ and advertising switching (telesales, outlets, self- (automated, self-service, equipment and improvement and administration strategies with corporate development offices, dealerships, production lines and segments and favorable payment vision, values and scenario-based management of structures and partnerships, mergers innovation as key
- Whom you target and serve channels customization development channels
reinvestment customer segments price optimization media usage service, etc.) customers/segments etc.) facilities deployment functions models with business strategies functions portfolio efficiency distribution strategies basis relationships (M&A, consolidation, out-
retail outlets, etc. service mechanisms distribution channels
components business units
terms ethics planning investment portfolios looking information governance models and acquisitions
relationships as
competencies
assets
strategies sourcing, site selection, etc.) organizational priority
- How you compete 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
Utilize tax-effective
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 expansion of Increase focus on Convert free services 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
- Where you deploy resources geographies
portfolio strategies for management customer retention priorities and
product innovation to fee-based services
higher-value higher-value outsource service and fulfillment functions development and management
outsource payroll consolidate vendor program plans with financial reporting development production outsource production higher-value products merchandising efficiency and self- income/expenses production facilities of capital investments high-turn products designing for
with low credit/loan
consolidate vendor ethics into corporate short- and long-term of program/project
performance metrics and cross-company operational integration strategies for key organizational
for ownership/licens-
ing of intangible
products and services strategies relationships strategies segments customers/segments support operations (pick, pack and ship,
deployment services functions functions portfolio business priorities standards channels mechanisms functions and partners functions service materials efficiency needs portfolio culture business planning governance models collaboration with partners stakeholder groups structures
- Which operations you outsource install, provision, etc.) 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 on supply chain 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
within current time-to-market and Increase emphasis on Increase use of higher-value products higher-margin product quality and outsource billing outsource operations cost real estate and Improve focus on catalogs with business financial services higher-value customer use cost-effective cost production outsource logistics Refine vendor/ cheaper service Migrate income to Outsource business design for Increase emphasis Rationalize raw creditworthy customer internal controls and HR and technology project quality and on people/talent quality management flexibility of
time-to-production- customer satisfaction management promotions 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 global HR practices business insight and realign product Increase focus on for ownership/licens- on preventive
advertising channels advertising channels/ channels / Sell ease-of-use / self- design for packing/ outsource end-user activities cost channels forward-looking development component reuse consistency of cost logistics and consolidate vendor outsource service equipment
sourcing on a risk identification and tion of M&A and realization of targeted management and business continuity
service launches directly to customers service shipping efficiency support (compliance, assessment,
(internal/external, onshore/ (self-service, etc.) materials distribution channels portfolio operations ing of intangible national/global basis management divestiture options business benefits regulatory compliance planning
media offshore, etc.) information efforts assets (patents, trade maintenance
negotiations, etc.)
names, IP, etc.)

Improve Improve understand-

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

Improve salary and Improve contract Improve strategy Develop and utilize
Improve effectiveness Improve Implement proactive Increase use of Improve Improve capacity/ Improve real estate Improve Improve capacity/ Improve ability to Align internal audit Increase integration of Improve ability to Improve agility and
- Strengthen governance approaches of marketing, Improve reuse of understanding of and reactive cross- Improve identification Sell appreciated Align advertising with differential pricing Improve analytical field sales and demand planning Improve pick, pack Improve installation/ improvement and benefits administra- management Improve operational Improve financial design and Rationalize order Provide staff with Improve transport and Improve coordination demand planning utilize offshore cash/ Increase use of Improve Improve logistics/ Increase utilization Differentiate credit Improve management practices with development capa- Structure programs/ Improve analysis of business processes integrate merged Improve flexibility of partner unique human
product and service of churn/defection deployment 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
advertising and sales current customer sell and up-sell assets pricing strategies mechanisms (based on 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
- Align resources with strategies processes
components
satisfaction campaigns candidates customer value, risk, etc.) processes tools
processes
processes Increase employee (negotiation, execution and
compliance)
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,
subject matter experts, etc.)
self-service levels
- Improve business processes Improve operational Improve identification Improve
Improve Improve Improve processes for Improve audit and Utilize international Improve quality and Improve and Improve alignment of Implement/enhance Improve coordination Improve focus on
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 and mitigation of understanding of Improve value Develop and leverage
- Hone strategic capabilities Increase time spent
selling
Acquire new product
and service offerings
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
operational risk partner strengths, delivered to Improve product political relationships
customer complaints/ approaches/models agreements sell new businesses coordination with needs information
sales staff service staff
installation processes
operations, mainten- energy, HVAC and processes and tools processes management and testing processes information and tools skills and tools distribution networks tools service staff ties to minimize after- facilities manufacturing quantities and timing cycles assessment processes with days- reporting and feed- business cases
across programs and managerial weaknesses and customers innovation processes and alliances
(people, process, tech-
- Manage tax impacts and opportunities feedback distribution centers ance and changes maintenance) processes tax borrowing costs materials processes outstanding strategy back mechanisms projects information nology, data, etc.) interests
- Improve control / reduce risk Tailor marketing and Improve product/ Proactively manage Improve effectiveness
Sell or lease excess Improve
Align product and Improve definition of
Provide staff with Provide staff with Improve end-user
Improve capacity/ Improve Provide staff with
Improve Improve business Improve product and Improve demand Improve demand Improve demand Provide staff with
Increase Rationalize Improve management Improve coordination Improve under-
Improve Improve Improve Improve business Improve integration of
Improve value Improve flexibility
service R&D transition points Improve retention and capacity to other communication and better customer better customer Improve invoicing/ support and performance program case development forecasting forecasting Rationalize production forecasting better customer Improve management Divest low-utilization Rationalize production communication of accountability/ communication continuity planning business processes and versatility of IT Develop and cultivate
- Collaborate more effectively sales approaches to
customer segments and deployment (life events, ends of
of cross-sell/up-sell
processes win-back processes enterprises
(production capacity, service
coordination with service prices with
value to customers
product and service
specification
information
(demographics, inquiry
information
(profiles, transaction
billing processes administration demand planning
processes and tools assessment
better product and
service information management and analysis
service introduction/
launch processes processes, skills and processes, skills and quantities and timing processes, skills and information
(profiles, transaction
of transfer pricing real estate
use of leased
production equipment
merchandise order
quantities and timing quantities and timing
of delinquent
accounts
of payments across
business units
standing of regulatory
requirements
strategic directions authority of program around improvement and disaster recovery across partner
delivered to
shareholders systems and good will
capabilities contracts and leases, etc.) sales channels processes processes processes processes tools tools tools and priorities and project resources priorities capabilities networks platforms
capacity, etc.) history, etc.) histories, etc.) histories, etc.)
- Satisfy customers, employees and
Improve tailoring of
other stakeholders 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
products and services customer interactions Solicit and respond to Improve managerial Improve demand better product, service diagnostic, resolution Increase utilization of Improve employee of procurement accounting and ment processes Rationalize production Rationalize order better product, service methods and selec- Increase use of Increase utilization of Divest low-demand/ Divest obsolete Improve collections budgets and capital and speed of depth, quality and unique information
information and understanding of and pricing of advertising better product and processes around (direct and indirect tax product development higher-value vendor merchandise order and benchmarking of and management of project management to launch ment of regulatory delivered to
analytical tools for new segments/ (purchases, support
customer needs customer feedback methods and tools forecasting
promotions approaches to and competitive service information and replacement real estate retention programs transactions to measurement quantities and timing quantities and timing and contract tion of accounting leased infrastructure production equipment obsolete inventory materials processes programs with communication with timeliness of business resources (customer,
channels requests, etc.) information merchandise returns processes appropriate staff processes management) channels relationships quantities and timing
information periods A/P performance regulatory compliance
strategic priorities
methods and tools improvement efforts compliance partners employees 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, Maintain competitive customer competitiveness of understanding of Improve use of complementary Improve product and Consolidate/realign Route low-value Provide staff with and data risk Improve terms with Provide staff with Increase focus on Improve business Improve collaboration Reduce procurement
Improve coordination
merchandise ordering
Improve assignment Differentiate treatment use of flexible and Divest low-utilization Improve terms on Increase use of just- Improve management and assessment of understanding of Improve assignment Improve
assignment of sales partnership and OEM relationships and business unit supply- and capacity- service launch transactions to lower- better customer and better HR information higher-value vendor performance reporting management with partners and with business of transactions to of customers/ for inventories internal value and communication of of accountability and Improve physical management of delivered to partners Improve versatility of Develop and leverage
functionality and value product and service products and services sales territories management service providers cycle times schedules with expandable equipment merchandise in-time procurement of credit/loan portfolio risk (strategic, operational, program/project security of people 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.) pliance, data/privacy, etc.) business units
obsolescence, etc.)

Improve Improve product and Improve sales Improve forecasting, Increase utilization of Improve terms on Optimize depreciation Improve assessment Improve identification, Improve quality and Improve sharing of Improve sharing of Improve value Improve product, Develop strong
Improve management Tailor cross-sell/up- Offer value-adding Divest non-performing Improve product and Improve execution of Improve routing of IT, telecom and Improve capacity/ Improve budgeting License or acquire Provide staff with Improve use of Route low-value Improve risk planning, assessment and Improve assignment delivered to other
Improve brand responsiveness to sell offers to customer product and service and non-strategic service lifecycle market- and supply-
service withdrawal forecasting and planning and purchased and leased Improve collaboration Improve/standardize Improve terms on Shorten production methods/lives for Improve terms Utilize more efficient Consolidate Improve terms on and benchmarking of consistency of knowledge across knowledge across service and process customer
strength and good will of product lifecycles customer requests 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) needs bundles business units management driven promotions appropriate staff (servers, routers, network processes and tools capabilities intellectual property tools purchasing power cost sales channels approaches M&A/divestiture projects (public, alumni, analysts,
and inquiries processes processes and tools tools capacity, etc.) and fixtures equipment performance opportunities assessment methods boundaries boundaries etc.) staff communities

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
Consolidate device
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 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
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,
customer segments functionality and value breadth (contact centers, automated information and tools (HVAC, cabling, etc.) for assessing staff supplies processes staff (delivery, warehousing, etc.) Reduce downtime systems management of risks new businesses project delivery (applications, equipment, partner networks
contracts and leases, etc.) between geographies processes and tools voice response, web, etc.) tools inventory channels losses, capital losses, etc.) inventory inventory financial risks; regulatory networks, etc.) petitive advantage trademarks, etc.)
performance and tax compliance)

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

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