1. MEASUREMENTS

2. NORMATIVE RESULT A B.CD E 0 1 2 3 4 5 6 7 8 0 1 2 3 4 5 6 7 8 TURN OVER CAPITAL EMPLOYED RETURN ON SALES

3. INTRO MEASUREMENTS

4. RETURN ON CAPITAL EMPLOYED TURNOVER CAPITAL EMPLOYED RETURN ON SALES

5. FORECAST PLAN REPORT EXECUTE

6. AM SALES FORECAST OE SALES FORECAST OUTPUT BACKLOGS Etc, etc... PERSONNEL BUFFERS QUARTERLY ESTIMATES CLOSED MANAGEMENT LOOP FORECASTPLANCONTROLREPORT D FACTORY ORDERS JOB SHEETS BOARD MEETING QUALITY CASH FLOW DWOR FORECASTED CONSOLIDATED SALES DRUM, FREE PRODUCT SCHEDULES SIC & PERFORMANCE BOARDS PERFORMANCE PLAN & BUDGET BSS PRODUCTION MEETING W M Q A SUPPLY STOCKS WEEKLY SALES WEEKLY PLANT MANAGEMENT WEEKLY SALES MEETING FINANCE PACK MANAGEMENT REPORT

7. CLOSED MANAGEMENT LOOP FORECASTPLANCONTROLREPORT D W M Q A AM SALES FORECAST OE SALES FORECAST OUTPUT BACKLOGS Etc, etc... PERSONNEL BUFFERS QUARTERLY ESTIMATES FACTORY ORDERS JOB SHEETS BOARD MEETING QUALITY CASH FLOW FORECASTED CONSOLIDATED SALES DRUM, FREE PRODUCT SCHEDULES SIC & PERFORMANCE BOARDS PERFORMANCE PLAN & BUDGET PRODUCTION MEETING SUPPLY STOCKS WEEKLY SALES WEEKLY PLANT MANAGEMENT WEEKLY SALES MEETING DWOR MANAGEMENT REPORT FINANCE PACK

8. MEASUREMENTS DWOR DAILY WEEKLY OPERATING REPORT

9. CLOSED MANAGEMENT LOOP FORECASTPLANCONTROLREPORT D W M Q A AM SALES FORECAST OE SALES FORECAST OUTPUT BACKLOGS Etc, etc... PERSONNEL BUFFERS QUARTERLY ESTIMATES FACTORY ORDERS JOB SHEETS BOARD MEETING QUALITY CASH FLOW FORECASTED CONSOLIDATED SALES DRUM, FREE PRODUCT SCHEDULES SIC & PERFORMANCE BOARDS PERFORMANCE PLAN & BUDGET PRODUCTION MEETING SUPPLY STOCKS WEEKLY SALES WEEKLY PLANT MANAGEMENT WEEKLY SALES MEETING DWOR MANAGEMENT REPORT FINANCE PACK

10. MEASUREMENTS M.R. MANAGEMENT REPORT

11. CLOSED MANAGEMENT LOOP FORECASTPLANCONTROLREPORT D W M Q A AM SALES FORECAST OE SALES FORECAST OUTPUT BACKLOGS Etc, etc... PERSONNEL BUFFERS QUARTERLY ESTIMATES FACTORY ORDERS JOB SHEETS BOARD MEETING QUALITY CASH FLOW FORECASTED CONSOLIDATED SALES DRUM, FREE PRODUCT SCHEDULES SIC & PERFORMANCE BOARDS PERFORMANCE PLAN & BUDGET PRODUCTION MEETING SUPPLY STOCKS WEEKLY SALES WEEKLY PLANT MANAGEMENT WEEKLY SALES MEETING DWOR MANAGEMENT REPORT FINANCE PACK

12. MEASUREMENTS MONTHLY FINANCE MONTHLY FINANCIAL REPORT

13. FINANCE 1FINANCE 1FINANCE 1FINANCE 1

14. FINANCE 7FINANCE 7FINANCE 7FINANCE 7

15. FINANCE 9FINANCE 9FINANCE 9FINANCE 9 AM Distribution Plants

16. F I N A N C E 10 Mixed Plants

17. INTRO MEASUREMENTS RETURN ON CAPITAL EMPLOYED RETURN ON SALES

18. SALES MEASUREMENTS R.O.S. 2 RETURN ON SALES OPERATING RESULT / =

19. MEASUREMENTS O.R. 2 OPERATING EXPENSES SALES MATERIALS THROUGH- PUT RELATED VOLUME NON VOLUME

20. MEASUREMENTS O.R. 3 OPERATING EXPENSES VOLUME RELATED ENERGY HEAD COUNT CONSUMABLES

21. MEASUREMENTS O.R. 4 OPERATING EXPENSES NON VOLUME RELATED HEADCOUNT BUILDING CONSUMABLES

22. MEASUREMENTS R.O.S. 1 THROUGH- PUT NON VOLUME RELATED VOLUME RELATED OPERATING EXPENSES - SALES MATERIALS

23. MEASUREMENTS O.R. 1 SALES THROUGH- PUT CONSTRAINT OUTPUT AVAILABILITY

24. MEASUREMENTS O.R. 1 MATERIALS THROUGH- PUT SCRAP

25. MEASUREMENTS R.O.S. 1 OPERATING RESULT THROUGH- PUT OPERATING EXPENSES - =

26. SALES MEASUREMENTS R.O.S. 2 RETURN ON SALES OPERATING RESULT / =

27. MEASUREMENTS R.C.E. 1 RETURN ON CAPITAL EMPLOYED TURNOVER CAPITAL EMPLOYED RETURN ON SALES

28. MEASUREMENTS R.E.C. 4 CAPITAL EMPLOYED FIXED ASSETS CAPITAL EXPEND.

29. MEASUREMENTS R.E.C. 4 CAPITAL EMPLOYED STOCKS SALES DAYS OBSOLESCENCE S.I.P.

30. MEASUREMENTS R.E.C. 5 CAPITAL EMPLOYED RECEIVABLES OVERDUES D.S.O. CREDIT TERMS

31. MEASUREMENTS R.E.C. 5 CAPITAL EMPLOYED PAYABLES CURRENCIES CREDIT TERMS

32. MEASUREMENTS R.E.C. 3 CAPITAL EMPLOYED AMOE

33. MEASUREMENTS R.E.C. 3 AM Exhaust High Stocks Many customers CAPITAL EMPLOYED Risk of bad debts

34. MEASUREMENTS R.E.C. 3 CAPITAL EMPLOYED OE Exhaust High Capex High R & D Few customers

35. CAPITAL EMPLOYED MEASUREMENTS R.E.C. 3 FIXED ASSETS STOCKSRECEIVABLES PAYABLES CAPITAL EMPLOYED

36. MEASUREMENTS R.E.C. 3 TURNOVER CAPITAL EMPLOYED SALES/ =

37. MEASUREMENTS R.C.E. 1 RETURN ON CAPITAL EMPLOYED TURNOVER CAPITAL EMPLOYED RETURN ON SALES

38. NORMATIVE RESULT A B.CD E 0 1 2 3 4 5 6 7 8 0 1 2 3 4 5 6 7 8 TURN OVER CAPITAL EMPLOYED RETURN ON SALES

39. The End