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A Little Mistake That Cost a CFO £15m and Why I Suspect You May Be In Danger of Repeating It…

A Little Mistake That Cost a CFO £15m and Why I Suspect You May Be In Danger of Repeating It…

I bumped into an old colleague last week and we soon started talking about our respective ‘war stories’ – one of which I became fascinated with and want to share with you today.

Mike was completing due diligence on a potential acquisition for one of his clients and was looking into the supply chain contracts of the target company. The CFO of the company being acquired was confident that the contracts were in order and all geared to delivering significant short and long term benefits to the company.

“Our Supply Chain guy is top notch – he has been able to negotiate some amazing deals for us over the last 18 months” he was often heard saying.

“On the face of it”, Mike went on to say, “the deals did look great – collectively Paul had negotiated savings of over £3m on a cost base of just £12m – so very impressive”

These savings had been hard-wired into the budgets, resulting in a significant uplift in the overall forecast profitability of the company. Mike could see that some immediate benefits had been received and was about to move onto the next area until something caught his attention.

The supply base had been able to provide the competitive pricing because it was agreed that they would have far earlier sight of future requirements, which enabled them to plan their production more effectively and efficiently.

Interestingly, if the forecast requirements were not available with a minimum level of notice, the unit price would automatically increase and would immediately wipe out any benefit.

So, in essence, all of the potential savings were completely dependent upon the internal processes of the business and the effectiveness of the planning process in particular.

When Mike investigated further, it became clear that the planning function was not aware of this and although they could understand the benefits of longer term planning, they expressed significant doubt on whether they would be able to consistently meet the deadlines.

In a stroke, Mike had to place a big risk against the £3m annual saving that had been factored into the budgets, the result being that £15m was wiped off the overall acquisition price.

[bctt tweet=”The Little Mistake That Cost a CFO £15m – Make Sure You Don’t Repeat It…”]

I was intrigued about how the CFO had reacted and what Paul, the Supply Chain guy had put in place to ensure that the savings could actually be realized.

To cut a very long story short, it transpired that the CFO would take the savings at ‘face value’ and hard wire these savings into the budget as a control measure. His view being that any variance to budget would be identified and corrective action taken.

To some extent, I understand why the CFO did what he did. However, I question whether this is the most effective way to track the savings. It is highly likely that a ‘missed budget’ would quickly be followed by a period of anal checking and the identification of short term opportunities to bridge the bottom line gap.

This is not sustainable and often comes back to bite you!

I found this example illuminating especially when you consider that I come across this issue time and time again. Procurement/ Supply Chain re-negotiate fantastic deals only for the Realised Savings to be significantly diluted from the savings promised!

[bctt tweet=”Procurement re-negotiate fantastic deals only for the Realised Savings to be significantly diluted from the savings Promised!”]

Why is this the case?

Do you have any similar war stories? I’d love to hear them!

In my experience, this is not uncommon, partly because the ‘thrill is in the chase’ – procurement/ supply chain people love to get into the detailed negotiation with suppliers and push for the best possible deal. The final negotiation may come after 6/9 months of effort – putting the specification together, running the RFP process, evaluating the initial bids etc.

All this work culminates in the final negotiation and we can ‘celebrate’ before moving onto the next one!

However, the very point where many organizations fall into the trap of moving onto the ‘next one’, is the one where they really need to start to concentrate on delivering the benefits.

Up until that point, they haven’t delivered anything tangible – its all promises.

This issue is seen time and time again and was the catalyst for the development of the COST Optimisation Formula, a four stage approach that guarantees Realised Value being much more aligned to Promised Value.

More often than not, organisations focus just on one element of the formula, namely supply chain management – ‘let’s get the suppliers in and negotiate better prices’, – whilst ignoring the other three. In reality, it is the other three elements that determine how much benefit is actually realized.

So, what is the Formula?

The four stages of the COST Optimisation Formula are;

  1. Change Management
  2. Optimised Internal Processes
  3. Supply Chain Management
  4. Tracking of Benefit Realisation


How many times have you seen an initiative fail?

I’ll wager that in the majority of cases, the failure was caused by a lack of effective change management. Although change is inevitable, nobody likes it! Although some people embrace it, many consciously reject it and continue to operate in the established ways.

Your ability to change behaviours, attitudes and processes, will determine your ability to deliver maximum value.

Does this mean that Mike, the Supply Chain guy should have taken responsibility of the change across the business?

Not necessarily, that will ultimately depend upon the internal structure of the organization. However, what Mike should have taken responsibility for is to acknowledge the change requirements and ensure that somebody within the organization was taking accountability of its delivery.

Successfully managing change is not easy, but those organisations that have a structured approach to change management perform significantly better than those that don’t. Within the COST Optimiser Programmes, we have developed the CHANGE Accelerator, a proven 6 step approach to successful management of change.

The other main area of the COST Optimisation Formula often forgotten, or probably more accurately stated, under-estimated, is the need to formally track savings.

In the same way that when a plane leaves an airport, because of the prevailing winds etc. it is off course for the majority of its journey –it’s only the correcting actions of the pilots that result in the plane landing in the correct destination, the same can be said about your savings.

Irrespective of how detailed your analysis is, or how structured your project is, I can absolutely guarantee that things won’t go according to plan. Things happen, change happens, resulting in the best laid plans being off the mark. Caught early and these slight variations can be corrected and in some cases the benefits can be enhanced by adapting to these lessons.

However, if ignored over a few months, small monthly variances can become significant and much more difficult to correct, thus resulting in a dilution of benefits and discrepancy between ‘promised’ and ‘realised’ value.

A recent client engagement is a perfect example – a significant contract had been renegotiated and mobilized across the business. This was forecast to deliver both short and longer term benefits. The business in question was expanding rapidly through acquisition and as such, tracking on a like for like basis was not an option.

We therefore adapted a two stage approach, one which would provide early indication of whether we were on or off track, based around a ratio between sales revenue and the cost of goods sold whilst another much more detailed analysis tool was developed that allowed investigation at a much deeper level.

Not surprisingly, after the first few months, the ratio’s started to move away from the projections and a small team was mobilized to review. The outcome was that the supply chain partner became much more aligned to the business, information and data was shared and a deeper sense of collaboration resulted, leading to even greater savings being realized.

How do you track your projected savings?

Do you have an early warning signal? Would you benefit from doing so?

The COST Optimisation Formula works – it’s as simple as that. Moreover, it doesn’t take a massive investment to embed it into your culture, it’s not a project in itself, so you won’t have a conflict on resources etc.

It’s a philosophy that focuses on maximizing the benefits realized from any activity undertaken. Irrespective of whether the initiative is a cost saving/ revenue enhancing or indeed nothing to do with your cost base, the formula works – it is the compound effect of your;

  1. Ability to successfully manage the required Change
  2. Ability to Optimise your processes
  3. Ability to align your Supply chain partners and collaborate effectively
  4. Ability to Track the benefits right through to being realized on the bottom line

That determines the success or failure of any individual initiative.

If you’re interested to learn how you can apply the COST Optimisation Formula into your business, download our 84 page book that goes into more detail. Alternatively, lets arrange a short call and we can discuss and agree the potential benefits that you will be able to realize through its adoption.

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Are the days of the Procurement Super-Hero eventually over….. I fear not!

Are the days of the Procurement Super-Hero eventually over….. I fear not!

Be a Hero, for the right reasons…

I was with a client earlier in the week and he was explaining how in parts of his organization, the procurement team were seen as hero’s when they were able to procure ‘failed components’ quickly, thus minimising service interruption.

In another part of his organization, where the procurement team had much more aligned relationships both internally and with their supply chain partners, resulting in a more proactive approach to maintenance, because the type of failures referred to above didn’t happen, the value delivered went unnoticed!

How sad is this!

In my experience, this happens all too often and in many cases, the procurement team revel in this ‘Super-Hero’ status. But this can’t be right, can it? Is this really the best way for procurement to deliver ‘value’ to their organisation? I don’t think so!

Is there a better way to be positioned as the ‘Super-Hero’?

Do you want to be a hero for the right reasons?

Do you want to become known as the person that always delivers real value to the bottom line?

Do you want to maximize the value that you create from the actions that you take?

Do you want to become the go-to person in your organization when your CFO needs to deliver increased profits?

I believe that there is a way that you can achieve the hero status without the stress that the first group of people in my client’s organization are undoubtedly under.

The COST Optimisation Formula is a proven 4 step approach that you can quickly adopt to ensure that you maximize the value delivered from your existing and future activities.

It focuses on the four essential elements;

  1. Effective Change Management
  2. Optimised Processes
  3. Collaborative Supply Chain Relationships
  4. Effective and proactive Tracking of Benefits

Want to learn more?

Great, because I’ve created a Masterclass for you and I’d encourage you to invest a little of your time over the next three days to watch 3 videos that I’ll send you.

Are you up for it?

Are you ready to take off the shackles and allow yourself to be the Hero for the right reasons?

Click here, let me have your email address and I’ll send you the first video straight away.

Speak soon…


£1bn additional profit in 10 years!

£1bn additional profit in 10 years!

So, I’ve put it out there. My Big Hairy Audacious Goal.

Over the next 10 years, the sole focus for me is to help my clients to cumulatively deliver an additional £1bn profit.

In each of the next 10 years, I will be driven to help organisations embrace the philosophies of the COST Optimisation Formula, ensuring that they can and do deliver sustainable additional value equivalent to at least £100m per year.

People says goals should be SMART.

So is mine?

I believe so and in I’ve pulled together a Masterclass to explain why.

This Masterclass explains my belief that most organisations have significant hidden profits and by making some small adjustments, they can unlock these quickly and with minimum investment.

Moreover, this value can be delivered by the existing team by adapting what they do and what they focus upon.

The Masterclass explains the philosophy in more detail and the COST Optimiser Academy has been developed so that I can work with groups of organisations simultaneously, providing further value from the opportunity to not only learn from us but from other companies that are going through the same process as you.

Get immediate access to the Masterclass now and let’s arrange a brief conversation to determine the extra value that you can deliver from your existing and future initiatives

Speak soon

Tony Lockwood, Managing Partner



8 steps to deliver margin gains by improving your P2P process

8 steps to deliver margin gains by improving your P2P process

As companies are seeking to move beyond procurement into fully deployed supply chain systems, there are significant opportunities to widen their margins by improving efficiency in their procure-to-pay cycles for many of their contracted services.

We typically find that major challenges where field associates are working from manual or electronic systems, requisitioning onsite services for maintenance or other activities, to ensure that the information is captured effectively. In addition, further challenges exist to ensure that the proper service level agreement is fulfilled, the correct price is charged, the purchase order is transmitted correctly, the invoice matches, and finally, that the supplier is paid the correct amount for the actual services delivered.

The impact of these challenges is additional processing costs, often hidden in the overall ‘central’ cost/ management cost budgets. However, these costs can be reduced and in some cases removed altogether and the great thing is, is that any savings fall straight to the bottom line and increases your margins.

In re-engineering the procure-to-pay process, we recommend that you apply the following 8 stage approach:

1. Secure top management support for the initiative and budgeting for the project. Develop a list of key benefits and deliverables that will occur as a result of the improvements. Document the cost of leaving the system “broken” in its current state.

2. Map existing processes and problems with the P2P cycle. Identify where the breakdowns are occurring and why they are occurring.

3. Understand the needs and requirements of the various user groups. Many of the people involved — maintenance, planning, project management, suppliers, accounts payable, buyers, etc. — have specific issues that prevent them from using the existing system. Also, many of the specific sites may have issues that need to be considered in designing the new system.

4. Team “redesign workshops” should be used to bring together key subject matters experts from each of the business units. Suppliers should also be invited to attend and participate, as they may have solutions they have adopted with other customers that may prove to be efficient and simple to use (i.e., why re-invent the wheel?).

5. Explore existing technology solutions with your ERP solution, as well as bolt-on applications. Map out the business requirements, and ensure they are aligned with the technology solutions that are available. Begin to estimate cost of deployment, and ensure that adequate planning and due diligence is taken at this step.

6. Following the workshops, define the new process and begin to pilot using a planned technology. Ensure that it takes place in a “real” environment, with actual non-trained users involved in the pilot, before cutting over to the next process.

7. Train and deploy other users based on the new processes and systems. Be sure to make the training appropriate to the specific functional unit and user groups.

8. Monitor, update, and improve the system, ensuring that catalogs are kept up to date. Hold periodic meetings with suppliers and user groups to solicit input and identify problems with the systems.

As technology and business requirements evolve, the P2P cycle will probably need to be revisited from time to time to ensure it is meeting the needs of internal customers, and that suppliers are satisfied with the system.

Once you have established a standardised P2P process, you are able to measure the key metrics and implement a continuous improvement approach.

I have helped many clients to widen their margins through improved P2P processing. For a no obligation discussion with one of our consultants, to see how you could benefit, call us today on +44 (0) 161 408 4614.

“It’s all about the numbers.”  The 4 key numbers that all CxOs need to be aware of, but many aren’t!

“It’s all about the numbers.” The 4 key numbers that all CxOs need to be aware of, but many aren’t!

“It’s all about the numbers.” This was the catchphrase of a CEO that I did some work with recently. He would explain that as a CEO of Private Equity backed business, he had to have absolute confidence in the numbers because if he failed to deliver them, he’d be out!

“And I don’t miss my numbers” he would often go on to say.

He is absolutely right, isn’t he?

I mean, every CEO/ MD/ Business head need to know their numbers, don’t they? Well, in the last 25 years of working with many large corporates, I was amazed to find that in many cases the level of confidence in the numbers was not always there.

Yes, they knew what was projected, but all too often you could hear a sharp intake of breath when they made their projections public. Why?

In my experience, the main reason for this uncertainty is that they knew that things were going to be tight and didn’t have complete confidence in their team’s ability to deliver on the plans. Its become common practice to take a very conservative view of projections and announce the very least that will be accepted.

How can this be right?

As an investor, I want the management team to do everything in their power to realise the maximum return.

The cyclical nature of business means that companies grow and contract at various stages of their development. The companies that are deemed to be most valuable are those that consistently deliver against their projections – they are deemed to be less risky, and when investors become spooked, valuations tend to take a nosedive.

Whatever the likely financial outcome is, whether growth or contraction is expected, the final result will be dependent upon the success or otherwise of multiple activities/ projects/ initiatives. These include acquisitions, divestments, new market entry, new product development, technology enhancements, supply chain initiatives, amongst many others.

The four metrics that all CxOs need to be aware of and often aren’t, focus on the likely outcomes from these initiatives and they are the cornerstones of the COST Optimisation Formula.

COST Ad - Blog SideBar 1

The ability to assess, manage and optimise the four components determines the end result.

Let’s look at an example to highlight the point.

A large corporate client that I did work with a number of years ago entered into a joint venture with a competitor in order to win a significant long-term government contract. One of the stipulations was that the JV would deliver a minimum level of cost reduction over agreed period. A full programme of initiatives was established and key milestones created to check in on progress and validate whether the savings would be forthcoming.

Some of the initiatives were always on target, whilst others were constantly at ‘red’ status. When we evaluated the differences across the initiatives, four key metrics were identified;

  1. Their ability to properly embed the desired change into the teams
  2. Their ability to optimize the internal processes to simplify workflow and make it easy for people to adapt
  3. Their ability to establish collaborative, mutually beneficial supply chain partnerships
  4. Their ability to track ‘value creation’ right to the bottom line

These four metrics have held true across all organisations and projects that I’ve been involved with and have been the catalyst for the creation of the COST Optimisation Formula.

Why do I say this is a formula?

Well, it is the compound effect of these four metrics that determine the actual delivery of the end value. A failure of any one will have a significant impact on the end result.

However, it is not so simple as to say that each metric is equally important, some aspects have been proven to have more impact than others, which led me to develop a simple assessment tool. By answering a short questionnaire and inputting the ‘value’ that you expect the initiative to deliver, you will immediately get an insight into whether your initiative is likely to deliver maximum value or not.

By completing this assessment, you will quickly get a sense of whether you can be confident in your team’s ability to deliver of their projections.

This works at macro level across an organisation as well as micro level within a specific project or initiative. It has been proven to be very successful at highlighting the areas that require closer scrutiny in order to ensure that full value is actually delivered.

Please share your thoughts and experience in these areas.

Top 5 challenges facing procurement

Top 5 challenges facing procurement

Back in 2013, Nick Martindale published an article in Raconteur (Part of The Times newspaper) entitled “Top 5 Challenges Facing Purchasing – key trends are set to influence procurement over the next 12 months”

Given that it is almost 2 years since this was published, I thought that it would be good to look back and discuss whether these challenges came to fruition and whether it is fair to say that these are still challenges today.

Cinderella must win ball – Nick wrote that although the economic downturn had helped procurement to get more spend under management, there was still vast variances in organisations’ degree of maturity around implementing and enforcing formal category management procedures. He further highlighted the need to linking any savings procurement claims to have made to the bottom line. “The reporting of £100m of savings that nobody sees is unsustainable”

Procurement was still seen to be a Cinderella function and to change this perception, procurement needs to demonstrate it can contribute to the top line as much as the bottom by acting as a strategic partner to the business.

[bctt tweet=”Procurement was still seen to be a Cinderella function and to change this perception”]

Two years on and I don’t see much difference. The degree of maturity is still inconsistent and the integration of real spend under management focus is often not evident in many organisations.

There is still a massive gap between claimed savings and tracked savings to the bottom line and procurement is still seen as a tactical function rather than strategic.

I discuss these issues in more detail in my book The COST Optimisation Formula, and identify a proven 4-step approach that can deliver a real difference to the way that the function is perceived moving forward.


Risks on company radar – Risk was seen to be front of mind, particularly around the possible implications of supplier failure and natural disasters. By operating in a more globalised environment, the risk profile around global issues is that much greater – issues such as commodity price volatility and reputational risk is becoming a greater issue with the advance of social media.

Again, I don’t see this risk reducing. In fact, I would say that we have seen evidence of this particular risk becoming much more evident. The true impact of the recent explosions in the Chinese Port will start to be seen in the coming weeks. In the UK, the direct action taken by dairy farmers have seen supermarkets running for cover.

A recent discussion with a client highlighted this point really clearly. They had placed a significant order with a core supplier who had, as usual, placed component orders with a range of their tiered supply chain.

My client had worked closely with the core supplier to ensure an efficient and effective delivery operation only for this to be completely disrupted due to the failure of a 4th tier supplier that provided a small but essential component. This failure of an ‘insignificant’ supplier caused a multi week delay in delivery of the overall producing, resulting in a multi million pound cost to our client.

It is therefore vital that supplier risk is evaluated across the full end to end supply chain.

Sustaining ethics boosts bottom line – In his article, Nick points out that rather than seeing sustainability as a risk, leading procurement organisations will start to view it as a competitive advantage, by branding and marketing what they are doing in their supply base around sustainability.

This is an area where I’ve seen some significant activity, especially in retailers who have highlighted what they’ve been doing to remove child labour or employ ‘fair trade’ principles.

The major logistics players have started to plaster their vehicles with environmental sustainable images and messages highlighting what they are doing to reduce CO2 etc.

However, I still believe that there is more that can be done in this area, real activity rather than papering over the cracks with marketing messages.

Dawn of Social Media Technology – can you believe that it is only two years ago that Nick highlighted that technology “is set to fundamentally change the way in which procurement operates”. He highlighted that networks built around social media technology will become ever more important.

This has definitely started to have an impact, far quicker than was expected I would suggest. The role of procurement is changing – moving away from being buyers to better understanding market dynamics and be the go to people within the company for this knowledge.

Headhunting talent for new role – Nick highlighted that the skills profile for future procurement professionals will change as the need to engage more with the organisation becomes ever more important. Softer skills will be required as buyers increasingly need to influence those outside of the procurement function.

It is not surprising that this is taking longer to see real evidence of change – behavioural change is hard and the traditional ‘hard-nosed’ procurement persona is significantly away from the future desired state.


This has been an interesting exercise to really explore the degree of progress over the last two years. What’s been your experience? Do you share my views or indeed do you think I’m not reflecting reality accurately – I’d welcome your views and comments.


Building a dynamic new procurement profession

Building a dynamic new procurement profession

I have long held the belief that business can get significantly greater value from their procurement activities and by definition, their procurement teams.

Historically, the profession has been driven by transactional behaviours, whether that is the number of procurement projects completed or the volume of tenders managed.

More forward thinking procurement organisations have developed closer links with their supply chain partners and have looked at making their internal processes more efficient. This has coincided with the development of technology within the P2P and SRM arenas.

Within my C.O.S.T. Optimisation Formula, I identified two other areas that need to be considered and integrated within any future operating model for procurement organisation – Change Management and Tracking Benefits.

It was therefore refreshing to read the latest Raconteur Report on Project Management 2015 that reinforced my belief that managing the necessary change resulting from new procurement activities is such a critical step in delivering longer term sustainable value.

I was intrigued to see the correlation between my experiences of the reasons why procurement fails to deliver maximum value to the signs that the report identify for a failing project;

  • 40% – change in organisation’s priorities
  • 38% – inaccurate requirements gathering
  • 30% – opportunities and risks were not defined
  • 29% – inadequate sponsor support
  • 29% – inaccurate cost estimates
  • 25% – poor change management

Source – PMI 2015

Conversely, the report also highlights the fundamentals of effective project management and again, forward thinking procurement leaders need to ensure that these are fully considered;

  • Organisations must fully understand the value of project management (read change management and/or procurement)
  • Actively engage sponsors – not just at the start of a procurement exercise but right through to completion and embedding the new supply chain structure
  • High alignment of projects to strategy – focus on those activities that will move the business forward towards their overall strategic aims
  • Standardised project management practices
  • Enterprise wide Project Management Office

If you were to honestly assess your organisation right now, how would you measure up to these five core elements?

Completing the procurement task is one small element of the overall sequence of events that ultimately deliver (or not) the value to the organisation. A failure to properly manage the project and the resultant change will significantly dilute the benefits that any procurement organisation delivers.

The Essential Ten Commandments of Procurement

The Essential Ten Commandments of Procurement

Spendmatters have been running a series of articles looking at what key figures in the industry believe to be their top 10 commandments of procurement.

This made me think about what I would consider to be the essential elements of effective procurement performance. It goes without saying that I absolutely believe that the top four have to be the four elements of the C.O.S.T. Optimisation Formula;

1. Thou shall effectively manage the Change requirements across the business

2. Thou shall proactively Optimise all internal processes and workflows

3. Thou shall establish collaborative Supply Chain partnerships

4. Thou shall proactively Track all benefits until they are fully realised

But what about the remaining six?

After some thought and discussion across my team, my conclusion is that the Essential 10 Commandments be completed by;

5. Thou shall align Finance, Procurement and Operations stakeholders to a common set of objectives

6. Thou shall actively demand innovation from both internal teams and external partners

7. Thou shall ‘know my numbers’

8. Thou shall communicate openly and share objectives and performance data with my supply chain partners

9. Thou shall position self as an integral part of the senior executive team with common objectives

10. Thou shall deliver quality, cost effective solutions that align to the real business needs

There you have it – my take on the Essential Ten Commandments of Procurement Performance – what do you think?

[bctt tweet=”The Essential Ten Commandments of Procurement Performance”]


Are you leaving ‘Money on the Table’ with your Procurement activities?

Are you leaving ‘Money on the Table’ with your Procurement activities?

When looking for efficiencies and cost savings, the first place most companies tend to look is to their suppliers, working on the assumption that if we can negotiate better prices, then our costs will fall.

Although this is certainly one lever that should be assessed, I believe in the old saying – “get your own house in order first

By reviewing the internal processes first, you are able to identify even more opportunities to generate not only cost savings but also efficiency gains from your negotiations with your supply chain partners.

For instance, one client that I’ve worked with had negotiated a fantastic deal with one of their main suppliers – the deal was scheduled to deliver a 16.7% annual saving across circa 30% of their overall spend. The products covered were mainly low value, high volume materials required to deliver their services to their clients. Their average stock holding of these products amounted to circa £25m.

By helping the client to introduce more structure around their stock management processes, implementing automated stock ordering and adopting a simple stock monitoring process, we were able to reduce stock by 20% within 3 months. This delivered an immediate £5m cash benefit to the Company, significantly enhanced the operational efficiency around stock management and strengthened the relationship with the chosen supply chain partner.

The Value Chain Tri-zoneTM has been developed to help you review all areas of your business to ensure that you can optimise all internal practices and processes. Opportunities such as this exist across the entire Value Chain Tri-zone of any organisation. The diagram below illustrates what I mean by the Value Chain;




When undertaking an organisation wide review, I tend to break down the organisation and the opportunities that exist, into three core areas;

  1. Asset Management opportunities – these focus on the financial aspects of an organisation and are geared towards efficiencies in capital employed
  1. Enterprise wide opportunities – these are typically cross functional and are strategic in nature
  1. Function specific opportunities – these are more tactical and transactional in nature focusing primarily on individual functions.

You can discover more about the Value Chain Tri-Zone, in my book – The C.O.S.T. Optimisation Formula – download your free copy today by clicking here.