1. Billing system, AT&C Losses and Six Sigma
Cma Jitendra Ahire (ICWA)
Relation of commercial losses and billing system:
Commercial losses are simply
 Unbilled Energy
 Unpaid Energy
These losses are results of inefficiencies in metering, billing and
collection processes. These are elements of Billing System.
To strengthen the financial condition and sustainable growth we need
best STRATEGIC PLANING. This is very inspiring me that BPR
technique adopted by management. This technique originally
suggested by me in July 2015.
Felicitation by Hon’ble CMD is memorable events of my life. Create
great impact on my creativity. Last 3-4 months I have done lot research
on basis of my field experience and professional knowledge. I
especially emphasis on strategic management techniques and AT&C
Losses for improve the performance.
Why strategic management?
There are various causes for occurrence of commercial losses and
varies with social, political and geographical factors. No general
measures are effective in all situations. Hence definitely need some
particular measures.
With strategic management technique we can develop and implement
various measures effectively. Question arises what is the best strategic
philosophy suitable for us.
After study of various practices I have suggest best
strategic philosophy – “Six Sigma”

2. WHAT IS SIX SIGMA
It is a Quality Philosophy and the way of improving performance by
knowing where you are and where you could be.
Methodology to measure and improve company’s performance,
practices and systems
WHY SIX SIGMA?
Six Sigma emerged as a natural evolution in business to increase profit
by eliminating defects
The Current business environment now demands and rewards
innovation more than ever before due to:
 Customer Expectations
 Technological Change
 Competition
 Market Fragmentation
 Social and political forces
This Six Sigma program is first time launch by Motorola in1987. LG,
TCS, Ericsson, City Bank, Sony, black and decker, Ford and GE also
using Six sigma philosophy for improve products and services.
Best practical example of this methodology is “Mumbai’s
Dabbewala”
SIX SIGMA METHODOLOGIES
• BPMS-Business Process Management System
• DMAIC-Six Sigma Improvement Methodology
• DMADV-Creating new process which will perform at Six Sigma

3. BENEFITS OF SIX SIGMA
• Generates sustained success
• Sets performance goal for everyone
• Enhances value for customers
• Accelerates rate of improvement
• Promotes learning across boundaries
• Executes strategic change
KEY ROLES FOR SIX SIGMA
Six Sigma identifies several key roles for its successful
implementation:
• Executive leadership
• Champions ( Corporate level)
• Master Black Belts (Identify processes & functions, Zone level)
• Black Belts (Identify non value added activities, Circle and
Division level)
• Green Belts ( works on processes, subdivision level )
If we implement this Six Sigma Strategy we can surely get best
financial results.
I have now working on detail program of Six Sigma.
Thanks
CMA JITENDRA AHIRE ( ICWA)
8097550145
Jitendraahire1975@gmail.com