accenture value realization sapphire
DESCRIPTION
SAP ROITRANSCRIPT
Copyright © 2009 Accenture All Rights Reserved. Accenture, its logo, and High Performance Delivered are trademarks of Accenture.
Value Realization: Maximizing
Return on SAP Investments
Sapphire 2009
2Copyright © 2009 Accenture All Rights Reserved.
In recessions, winning companies take and sustain
advantage over their competitors
Winning companies (*) take distance
from losing ones during and after
recessions.
Post-recession results divergence
between winning and losing
companies is significant.
On leaving a recession, winning
companies tend to keep their
leadership and generate sustainable
advantages through time.
Average
ROIC related
to the
industry
Winners
Losers
Note: (*) = Winning companies are those that managed to obtain better results –as measured by the ROIC– than those of their industry peers during
the 6 years following the 1990-91 recession.
Source: Accenture’s analysis.
Exit from recession
Review of financial results of 850 companies throughout a 10-year period
3Copyright © 2009 Accenture All Rights Reserved.
In down markets, winning companies differentiate
themselves by strengthening operating models
through process and enabling technology
They act decisively as soon as problems start to appear in the horizon (ie. Leading
indicators), investing in new capabilities to strengthen business operating models
They set priorities based on detailed knowledge of how the company creates value (eg.
products, customer segments, key processes, technology, people, finance)
They leverage IT to support key value drivers (value drivers, which are known and
understood).
They work together with customers and stakeholders in order to align their value
propositions to changing environments
“In the cost-cutting discussions we're having right now - and there are many - I remind my team that the next generation of technology and services will be born out of decisions we make at this unique moment in time”Anne Muclahy, CEO Xerox, April 2009
4Copyright © 2009 Accenture All Rights Reserved.
Yet even in good times, companies are challenged
to achieve the full benefits of their technology
investments
• While companies are slowly improving implementation performance, few claim
success at capturing the full business value targeted by their systems investments
• We found that top performers took a distinctly different approach to implementing
and leveraging their enterprise systems
In 2006 > 55% declare to have reached the majority of their targets but only 6% could claim a full success
Accenture Research
Source: Accenture, New Growth from Enterprise Systems: Achieving High Performance through Distinctive Capabilities, 2006
5Copyright © 2009 Accenture All Rights Reserved.
Rationale for Value Realization in Systems Integration Programs
• There is significant value in increasing the confidence that technology investments will result in targeted benefits – translating into shareholder returns
• Many companies are looking for real business transformation, not just technology implementation, to drive business performance
• Further, many companies are looking to develop truly “innovative”solutions that create competitiveadvantage and differentiatedcapabilities
• The ability to capture businessbenefits (cost/revenue) in advance of end-state technologyis increasingly important,particularly in the currenteconomic situation
ILLUSTRATIVE BENEFITS PROFILES FOR SYSTEMS INTEGRATION
Accelerate Realization ofbenefits/ value
Increase
Total Bene
fit/ Value
Business Performance
Time
Go-Live
Accelerated value creation with quick wins
Traditional systems benefit curve
High performance implementation
6Copyright © 2009 Accenture All Rights Reserved.
Three Foundations of Business Led Value
Realization
Successful Value Creation
Program
Established linkages between strategic objectives and their
process and technology enablers
Processes and tools for end-to-end process management and value tracking
Organization and governance to drive the
best possible process and technology
decisions for the business
LinkStrategic
Objectives to Process & Technology
Enabling Process and
Tools
Effective Process
Governance
7Copyright © 2009 Accenture All Rights Reserved.
Share-
holder
Value
Analysis
Capability
Assessment
Value Area /
Metrics
STRATEGIC
What are the key influencers of stock
price?
What are the key drivers of value creation
and cost reduction defined in BO?
OPERATIONAL
What are our current capabilities
compared to our industry peers?
How can SAP be leveraged to enable
those capabilities necessary to target
value opportunities and cost reductions?
TACTICAL
Are we realizing our business case? Have we realized typical SAP implementation benefits?
How are we performing as indicated by our business performance metrics?
Critical Business Questions to Drive Process
and Technology Decisions
SAP Value Realization -
Growing shareholder value by
building business capability enabled
by SAP functions and features to
improve business performance.
Value Realization asks and answers criticalbusiness questions: Strategy
Linkage
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Value Trees Assist in Linking Process
Capabilities to Key Strategic Objectives and
KPIs
CPG High Performance
Research
Critical Value Drivers
Linkage to Process Enablers (Distinctive Capabilities)
Business Case
Benefit
Procure to PayCost Reduction
> $XXX million2%-4% (Expected 3%)$$,$$$
(less transportation)
Spend Analysis – Non Tech
Enabled
Value Source Baseline ($M) Target Opportunity Annual Benefit ($M)
Spend Analysis – Tech
Enabled$$$,$$$ 4%-6% (Expected 5%) > XXX million
> $XXX million2%-4% (Expected 3%)$$,$$$
(less transportation)
Spend Analysis – Non Tech
Enabled
Value Source Baseline ($M) Target Opportunity Annual Benefit ($M)
Spend Analysis – Tech
Enabled$$$,$$$ 4%-6% (Expected 5%) > XXX million
Key Benefit Drivers
Demand aggregation, volume discount, retail management, earnings capture, contract management, and
sourcing alternatives
Compliance with contracts; reduced off contract spend
Develop a supply strategy through analysis of current global spend, future demand, supplier, performance, risk, target costing and real time changes
Key Assumptions
CompanyStrategy
InnovativeProcess
Capability
Standard Process
Capability
Transformation & Quick Win
Opportunities
Design Approach
90%
10%
Strategic Market Domination
Establish cross-category portfolio of global dominant brands within high growth/ value markets
Innovation
Marketing
Differentiated,
consumer insight &
technology-driven
brands, under
continual renewal
Culture of Continuous Renewal
Highly flexible organisation that seamlessly executes and embraces operating change whilst
promoting innovation, but with relentless focus on ROI and margins
Customer
Management
& Distribution
Tailored service
and distribution
approach to ensure
availability
Regulatory
Expertise
Deep cross market
regulatory
understanding
driving product
strategy and
positioning
Flexible &
Low-Cost
Operations
Rigorous cost/
WCAP mgmt &
imbedded
performance mgmt
culture
Strategy
Linkage
9Copyright © 2009 Accenture All Rights Reserved.
A Healthy Tension Should Exist Between
Efficient Delivery and Business Objectives
Establishing the “healthy tension” between Business Needs and Program
Execution
Program Governance
Defined roles, responsibilities & decision
rights to manage the healthy tension
Process Ownership
– business value focused –
Ensuring process design & systems choices meet business
needs
Inherent bias toward best fit solution for each business need
- highest adoption
SI Delivery
– execution focused –
Ensuring successful systems implementation
Inherent bias toward common solutions, for lower cost and faster
execution
Governance
10Copyright © 2009 Accenture All Rights Reserved.
Compliance
and Quality
Program Account Management
Value Realization Leadership
Commercial and
Program ManagementArchitects Office
-
ASIA
LA
EMEA
NA
SAP Delivery Leads
O
Contract / Finance
Management
Support Services
Service
Management
Transition Services
Program Managers
Change Management
Integrating Value Realization into Program
Governance
Example Value Realization Organization as Part of an SAP Implementation Program
Governance
PMO
Project Executive Sponsorship
Value Realization
Lead
Transformation Road Map
Quick Wins Innovation Value Added
Early Value Capture
New Differentiated Capabilities
Capability & Knowledge
Transfer
Benefits Tracking
Strategy & Timing of Process Capabilities
11Copyright © 2009 Accenture All Rights Reserved.
Value Realization Activities Align to Traditional SAP Implementation but are Often Not Fully Employed
PROCESS STRATEGYDevelop holistic process deployment
strategy; Assess Current Process Performance & Gaps; Identify
Transformation Opportunities; Link to the SI Business Case
PROCESS TRANSFORMATION & INNOVATIONImplement high-value strategic process Improvement projects; Accelerated
benefits in advance of end-state technology;
VALUE REALIZATIONTrack process and technology design and implementation decisions back to
strategy and business case; put in place process metrics; build process governance
QUICK WIN OPPORTUNITIES
QUICK WIN OPPORTUNITIES
QUICK WIN OPPORTUNITIES
QUICK WIN OPPORTUNITIES
QUICK WIN OPPORTUNITIES
QUICK WIN OPPORTUNITIES
Can be estimated as of program structure
Scalable and resourced based on ROI opportunity
Value Realization Components as Part of SAP Implementation
Governance
12Copyright © 2009 Accenture All Rights Reserved.
• Turns process models into
process assets – single
source data for all things
process
• Links process to people and
applications
• Supports continuous
improvement through
process analytics
Business Process Lifecycle Management Methods
Enable Performance Management at a Process
Level
Tools
Business Process Lifecycle Management Framework
13Copyright © 2009 Accenture All Rights Reserved.
Performance Management Tools Make
Available the Metrics and Information for
Tracking Value Realization
Tools
Tools
Functions
Operatio
ns
Improve
roadmap
s
Improv
e
results
AdoptLaunchOrganize
Express
strategy
Formaliz
e
roadmap
s
Settle
busin
ess
target
s
Depl
oy
Busin
ess
adopt
ion
Mea
sur
e
pro
gre
ss
Au
dit
Best
practices
Supp
ort
Capi
taliz
e
Tools
Functions
Operatio
ns
Improve
roadmap
s
Improv
e
results
AdoptLaunchOrganize
Express
strategy
Formaliz
e
roadmap
s
Settle
busin
ess
target
s
Depl
oy
Busin
ess
adopt
ion
Mea
sur
e
pro
gre
ss
Au
dit
Best
practices
Supp
ort
Capi
taliz
e
HighPerformance
SC
AccentureBusiness Process
Repository
MasteryAssessmentTool
11
ABPR
Business StrategyRefine Corporate
Vision &
Strategic
Objectives
Target Setting
Cascade Targets to
Lower Level M etrics/
Organization
Set Targets for
Key M easures of
Accountability
Operate
Develop Plans
to Achieve
Targets
Allocate
Resources (all
categories) to
Achieve Plans
Review,
Challenge &
Finalize Plans &
Forecasts
Monitor
Develop Action
Plans, Re-allocate
Resources and
Update Forecast
M onitor Key
M easures of
Business
Perform ance
Determ ine Key
M easures of
Success
Portfolio Value
Assessm ent Enablers
Leadership &
Capability
Incentives and
Rew ards
Standardized
Processes
Integrated IT
Architecture
Review Perform ance
with Executive
M anagem ent
Determ ine Key
Value Drivers
Data Structures &
Controls
Business StrategyRefine Corporate
Vision &
Strategic
Objectives
Target Setting
Cascade Targets to
Lower Level M etrics/
Organization
Set Targets for
Key M easures of
Accountability
Operate
Develop Plans
to Achieve
Targets
Allocate
Resources (all
categories) to
Achieve Plans
Review,
Challenge &
Finalize Plans &
Forecasts
Monitor
Develop Action
Plans, Re-allocate
Resources and
Update Forecast
M onitor Key
M easures of
Business
Perform ance
Determ ine Key
M easures of
Success
Portfolio Value
Assessm ent Enablers
Leadership &
Capability
Incentives and
Rew ards
Standardized
Processes
Integrated IT
Architecture
Review Perform ance
with Executive
M anagem ent
Determ ine Key
Value Drivers
Data Structures &
Controls
High PerformanceBusiness
Framework
EnterprisePerformanceManagement
(EPM)
Phase I:
Mobilize and Gather In format ion
Phase II:
As-Is Review
Phase III:
Opportunities and Actions Identification
Phase IV:
High Level Business Case and Action Plan
1 weeks 2 weeks 3 weeks 2 week
Planning
Performance
KPI’s
Tool
usability
KPI’s
Methodology
Phase I:
Mobilize and Gather In format ion
Phase II:
As-Is Review
Phase III:
Opportunities and Actions Identification
Phase IV:
High Level Business Case and Action Plan
1 weeks 2 weeks 3 weeks 2 week
Phase I:
Mobilize and Gather In format ion
Phase II:
As-Is Review
Phase III:
Opportunities and Actions Identification
Phase IV:
High Level Business Case and Action Plan
1 weeks 2 weeks 3 weeks 2 week
Planning
Performance
KPI’s
Tool
usability
KPI’s
Methodology
Planning
Performance
KPI’s
Tool
usability
KPI’s
Methodology
BusinessSolutionsHigh Spot
Review
14Copyright © 2009 Accenture All Rights Reserved.
Starter Questions for Discussion
How effective have programs you’ve been involved with been at
Value Realization as described?
What components of the value realization approach have you most
often seen employed?
What are the major obstacles incorporating value realization
formally in SAP programs?
What other approaches or tools have you seen used that would
enhance value realization?
15Copyright © 2009 Accenture All Rights Reserved.
Detailed Client Experiences
16Copyright © 2009 Accenture All Rights Reserved.
Selected Application of VR Methods
Global Consumer
Products company
14 weeks project defined to identify the improvement of
the Advance Planning capabilities based on Business
Solutions High Spot Review Methodology
Global specialist in
energy management
Implementation of business transformation program
identifying and measuring the expected value from the
different initiatives (High Spot Review) with the help of
Value Realization tools
Global Consumer
Products company
Implementation of a continuous Process Improvement
initiatives based on Value Realization during and after
SAP Implementation, built on Lean Six Sigma
Methodology.
World’s leading
automotive supplier
After the implementation project, implementation of a
General Group methodology (5 steps©), not limited to
SAP, structuring a path towards excellence (roadmap for
each function)
17Copyright © 2009 Accenture All Rights Reserved.
Example: High Spot Review Methodology.
Planning
Performance
KPI’s
Tool usability
KPI’s
Methodology
Objective: Benchmark your overall
Supply Chain Planning
performance with other
companies in the same industry,
and/or with Best Practices.
Examples:
Forecast Accuracy
Days of Inventory
Number of stock-
outs
Objective: Understand how your
planning tool is used (or not
used), and quickly check where
the main gaps between IT and
Organization and Processes are.
Examples:
Past due orders
(deliveries, planned
orders, stock transfer
orders, …)
% of Planned Orders
converted to Production
Orders
% of Purchase
Requisitions converted to
Purchase Orders
Phase I:
Mobilize and Gather Information
Phase II:
As-Is Review
Phase III:
Opportunities and Actions
Identification
Phase IV:
High Level Business Case and Action Plan
1 weeks 2 weeks 3 weeks 2 week
18Copyright © 2009 Accenture All Rights Reserved.
Example: Global Transformational Program based
on High Spot Review
Processes efficiency assessment
Country key data collection
Best practice handbook
Map of assessed initiatives
Lagging KPIs
Initiative description
Governance model
Consolidated business case
Leading KPIs
Action plan
System Usage Indicators
IT cost monitoring
2
3
4
1
5
6
7
8
9
10
1112
2 months 4 months 3 months
Approach
definition
Identification
of key
initiatives and
value drivers
Business case
formulation,
target setting
and deployment
plan
Implementation
of action plans
and performance
monitoring
KPI 2 Inventory turns (New equipment)Divisions CE, PS, MH
Products New equipment
Baseline Index 2001 COGS DIVIDED BY Average inventory net value
Quarterly measure 12 rolling month COGS divided by avg 12 rolling month inventory at net value
Step 1: Calculate adjusted baseline2001 COGS and 2001 average inventory, after scope adjustment
Step 2 : Collect and adjust actual12 rolling month COGS and Average 12 rolling month inventory, at the end of the quarter, after scope adjustment
Step 3 : Compare and derive value
Cost
reduction:
XXXX
Cost
reduction:
XXXX
• No additional adjustment is needed as
the KPI is a productivity ratio
• No additional adjustment is needed
as the KPI is a productivity ratio
Cost of capital comparison (quarterly rate assumption: 2.075%1):
• Baseline cost = (Actual COGS DIVIDED BY Baseline Inv turns)2 MULTIPLIED BY 2.075%
• Actual cost = Actual Inventory MULTIPLIED BY 2.075%
1: Based on a 8.3% annual cost of capital, provided by FII during the Business Architecture phase
2: Baseline inventory level
Baseline CE PS MH Total
2001 COGS 115,257,000 31,186,000 20,321,000 166,764,000
2001 inventory 26,069,500 13,656,000 5,572,750 45,298,250
Inv turns 4.421 2.284 3.646 3.681
Actual CE PS MH Total
12 m COGS 126,358,499 34,964,377 17,551,144 178,874,019
12 m inventory 27,308,138 14,628,906 4,598,881 46,535,925
Inv turns 4.627 2.390 3.816 3.853
Cost of capital CE PS MH Total
Baseline 593,045 317,693 99,873 1,010,611
Actual 566,644 303,550 95,427 965,620
Domain Efficiency
BI 1,0
Fi-Co 4,6
Purchasing 2,8
CRM 1,9
Equipment/Project 3,6
Logistics 2,9
Manufacturing 3,6
Quality 2,0
Sales 3,3
Service 2,8
Country efficiency assessment
0
1
2
3
4
5
BI
Fi-Co
Purchasing
CRM
Equipment/Project
Logistics
Manufacturing
Quality
Sales
Service Country name
General information Business information Project information
Financials Businesses Systems & processes
in EUR 2001 2002 2003 Sales in EUR 2001 2002 2003 Existing systems & gaps
Revenue: Electrical distribution - medium voltage
REX Electrical distribution - low voltage
REX % Industrial control and automation
Employees REX in EUR 2001 2002 2003 2003 %
2001 2002 2003 Electrical distribution - medium voltage
Production Electrical distribution - low voltage
Administration Industrial control and automation Switch deployment timing
Total
Markets
Facilities Sales in EUR 2001 2002 2003
# Employees Residential
Production sites Buildings
Distribution centers Industry
Sales offices Energy and infrastructure
Sales outlets Key initiatives - Switch related
Customers Initiative
Sales in EUR 2001 2002 2003 2003 #
Distributor / wholesaler
Key stakeholders Contractor, panel builder, electrician
Overall management buy-in OEM
Engineering systems integrator
Prime contractors, contracting authorities
Electric utility
Global strategic accounts
Names & positions Brands
Country management Sales in EUR 2001 2002 2003
Merlin Gerin
Square D Key initiatives - beyond Switch
Telemecanique Initiative
Switch deployment
Others
Production
Destinations, in EUR 2001 2002 2003
Intra country
Business/ initiative owners Intra geographical zone
Intra operating division
Extra operating division
Decision making process
Value realization teamIdentifies projects to be reviewed:- Current projects- Planned projects- New projects
Projects list
Project ownersFill in Initiatives descriptions
Meet performance
criteria?
Sort based on scope criteria
Yes
No
Business Unit committeeReview, set priorities and select projects
Country/ entity committeeReview, set priorities and select projects
Approved projects
Need higher committee approval?
Operating Division committeeReview, set priorities and select projects
Company-wide committeeReview, set priorities and select projects
Projects list
Approved projects
Need higher committee approval?
Approved projects
Need higher committee approval?
Yes Yes Yes
Committed projects
No No No
Re-assessment process (every 6 months)
Initiatives description
All capabilities
All projects
SUMMARY
YEARS
in GBP 2003 2004 2005 2006 2007 2008
REVENUE INCREASE
A. Additional sales 252 565 5 959 255 10 055 734 12 671 251 14 641 293 15 064 400
Gross margin % 25,5% 25,4% 24,3% 23,9% 24,0% 23,9%
A'. Gross margin increase 64 365 1 510 690 2 447 743 3 034 273 3 508 652 3 600 218
COST SAVINGS
B. Cost savings 70 867 1 656 416 3 286 195 3 559 311 3 705 340 3 794 621
ADDITIONAL COSTS (incl HR costs)
C1. Amortisation of investments (20 260) (102 967) (102 967) (82 707) 0 0
C2. Other 1 time charges (478 458) (235 342) (10 000) 0 0 0
C3. Recurring expenses (25 628) (516 492) (544 416) (544 416) (544 416) (544 416)
C=C1+C2+C3 Total including HR costs (524 345) (854 801) (657 383) (627 123) (544 416) (544 416)
D=A'+B+C INCREMENTAL EBIT (389 114) 2 312 305 5 076 556 5 966 462 6 669 576 6 850 423
FCF (474 634) 2 212 151 5 179 523 6 049 168 6 669 576 6 850 423
10 year NPV 22 077 410
12,50%
Payback (in quarters) 6
Benefits growth 2% 43% 78% 89% 98% 100%
- 2 -
Volume actual SKUi is the actual weekly unit sales volume for SKUi.
Volume forecasted SKUi is the forecasted unit sales volume for SKUi (Rolling weekly forecast) (One month in advance).
n refers to the total number of SKUs considered.
Business PurposeBusiness Purpose Levers to improve performanceLevers to improve performanceThe ability to plan demand with accuracy is a key influencer
to the efficiency of operations. A high accuracy in planning helps
the company optimise manufacturing and supply chain costs while
providing the end-customer with the highest possible service level.
CalculationCalculation
DefinitionDefinition This indicator measures sales unit forecast accuracy by comparing the actual unit sales to the sales unit
forecast.
• Improve forecasting process and level of coordination between functions
• Improve the understanding of market macro-economic trends
• Use statistical modelling to better understand demand history
Sales forecast accuracy ratio = 1n
Volume actual SKUi)׀ - Volume forecasted SKUi) ׀
(Volume forecasted SKUi)i = 1
n
( )-
Forecast vol.
Actual sales vol.
Forecast vol.
Actual sales vol.
SKU1
SKU2
50
65
27
22
Sales forecast accuracyWeek
= 1 -
- 65)׀ ׀ (5050
+
2
- 22)׀ ׀ (2727
= 76%
}
}
SKU1 forecast error = 30%
SKU2 forecast error = 19%
Calculation methodology used is MAPE (Mean absolute percentage error)
Week
2 - Sales forecast accuracy
unitsunits
unitsunits
DomainInitiative name
• Description, objectives
Key points
• Countries, regions
• Divisions/ Businesses
• Functions
Local / corporate stake?
Scope
• Opportunity to reuse(other countries, divisions, functional areas)?
- xxx
• Coverage by Switch (specify % and modules)
- xxx
• Initiative owner:
• BPO:
Misc
• One time
- IT
- HR
- Training
- Others
• Recurring costs
- IT
- HR
- Training
- Others
Costs and phasing
• Value drivers, improvements derived and ramp-up details
Value drivers and expected improvements
• Organisational impacts (gap with
as is...)
- Populations
- Gap with as is
• Complexity/ feasibility
- Technical
- xxx
Risks
- xxx
Barriers
• Leading
- xxx
KPIs
• Lagging
- xxx
5-year NPV:
Payback period:
Scope & boundaries
Action leader…
Action sponsor…
Start date … End date …
Brief action description & objectives
…
Key performance indicators
Baseline• …•
Target• …•
Work plan
Major steps
• … … …••••••
Processes in scope• … ••••
Facilities in scope• …•••• Linkages with other on-going initiatives
• … •
Team members
Direct contributors• …••••
Steering Group• …••••
Baseline situation…
Target…
Expected Impact
Plannedend date
Start date
Action description
Scope & boundaries
Action leader…
Action sponsor…
Start date … End date …
Brief action description & objectives
…
Key performance indicators
Baseline• …•
Target• …•
Work plan
Major steps
• … … …••••••
Processes in scope• … ••••
Facilities in scope• …•••• Linkages with other on-going initiatives
• … •
Team members
Direct contributors• …••••
Steering Group• …••••
Baseline situation…
Target…
Expected Impact
Plannedend date
Start date
Action description
19Copyright © 2009 Accenture All Rights Reserved.
Example: Global Consumer Products Company
Integration of implementation and Process
Improvement
Implementation Timeline
Implementation Scope
Process Optimisation, Harmonisation and Consolidation
Initiatives generation
Design and implementation
Continuous improvement launch
Geographical:
USA
Canada
UK
FR
GE
Functional:
Purchase to Pay (PtP)
Order to Cash (OtC)
Human Resources (HHRR)
Finance & Control
Processes design
Drivers for change: Corporative control of
businesses Decision-making on
National level growth vs. Regional level growth Rationalization of costs and IT management
Roll outs
SAP implementation: Common Data &Processes
Drivers for Change:1.Non-efficient organization (duplicated) 2.Aligned processes but with a multiple-
country/multiple-division scope
20Copyright © 2009 Accenture All Rights Reserved.
Example: General Group Methodology (5 steps©)
Functions
Operations
Improveroadmaps
Improve results
AdoptLaunchOrganize
Express strategy
Formalize roadmaps
Settle business targets
Deploy
Business
adoption
Measure progress
Audit
Best practices
Support Capitalize
Strengthen the vision
• Clear deliverables
• Key Performance
Indicators
• Documents &
standards
• Better collaboration
between functions &
Information System
Focus on payback
• Local projects in line
with Plant maturity
• IS aligned with
business
• Group short term
targets focused on
key deliverables
People efficiency
• Teams motivation
• Training
reorganization
• Back to basics
• Management
implication
– Objectives +
Methods
Robust results
• Deployment speed,
and associated
benefits
• Focus of hot topics
• Speak with data
• Benchmark
Capitalization
• Up to date
information
• Continuous
improvement
• Innovation