Return on Intangible: Outrageous behaviour is what we all have to deal with. What is important is to bring profit motive in line with ethical motive. The central long-run question facing India is where will good jobs come from? Productive jobs are vital for growth. And a good job is the best form of inclusion. [Economic Survey – 2013]. Manufacturing companies are the most affected at the hands of amoral financial sector. Let Return on Intangible show the way towards profitability, sure and positive energy input - output.

1. CREAM™ Report Corporate Consulting
Return on Intangible
CREAM™ Report – Profits Optimisation and Sustainability
IBCM© Research 2014 Page 1 of 8
IBCM© Research
Corporate Education,
Training, Consulting

2. CREAM™ Report Corporate Consulting
IBCM© Research – ACCESS
Accelerating Corporate Energy in Sustainable State
CREAM™ Report
CREAM ™ Report is made up of:
Corporate Governance, Risk Management, Earnings, Accounting Quality and Management
Quality. C, R and one-part of E i.e. Profitability form Operating capability. Part of E i.e.
Balance Sheet, A and M make up for Managerial capability of Corporate. Together it forms
Human Capital of a company. Human Capital of a company relates directly to the energy a
company put in.
The graph relates to the energy input of the company, an MNC under scrutiny used as a
case-study for CREAM ™ Report Corporate Consulting, measured with a maxima of 5 and
minima of 0. Observe carefully the relative energy addition or loss of the three values, the
outcome of a comprehensive measurement of every aspect of the company covering more
than 200 process blocks. The final output for the year ending 2014 and Q1 for 2014-15
confirms the trend.
Participating in group discussions that had Leif Edvinsson creator Skandia Model and Dr.
Edna Pasher who assisted State of Israel to create Intellectual Capital of Israel based on
Skandia Model as well as many an intellectual, IBCM recasted Intellectual Capital of Israel by
the principle of Return on Intangible that Dr. Edna Pasher appreciated.
• IBCM's Return on Intangible addresses the issue raised by Kant whether a science of
metaphysics with a logical structure like that of the well-established mathematical
and natural sciences was possible. Combination of Theory of Relativity and principle
of advaita provides the solution. By CREAM ™ Report Corporate Consulting IBCM©
Research offers you an exceptional methodology optimising and stabilising your
company's capability and growth.
There is a huge energy, very huge, with every person within your organisation. Tap that
energy by the system CREAM ™ Report offers and grow.
IBCM© Research 2014 Page 2 of 8
ACCESS
2008- 09 2009-10 2010- 11 2011- 12 2012- 13 Q1-Q3 2013-14
0
1
2
3
4
5 CREAM ™ Report
Efficiency
Value System
Growth

3. CREAM™ Report Corporate Consulting
CREAM™ Report – 10 Reasons to adopt – Optimising profits
DIY conducting - Symphony Orchestra
CREAM™ Report – Index of Inactivity
1Cost of Inaction:
IBCM© Research is the first to recognise Cost of Inaction by pioneering the
management concept by IBCM - Inactivity Based Cost Management.
Cost of inaction, is spread throughout an organisation resulting in a stunted growth, as is
seen in the graph, 1 instead of 5 the difference 4 being the cost of inaction. Inaction refers
to the inactive elements of intangible.
CREAM ™ Report Corporate Consulting trains your executives to prepare CREAM ™ Report
for your company.
An activity has a cost incidence, that a balance sheet tries to consolidate and post whereas
inactivity has a cost consequence. CREAM ™ Report Corporate Consulting prepares your
own people to prepare a comprehensive report of your company.
2The Fault
Lines
As given in the graph above the Index of Inactivity is 4 a consolidated cost of inaction.
The Index of Inactivity shows clearly the structural damage of a company. In this case-
study one major fault line runs through from 2001. There are several fault lines
clearly visible. Some inflicting irreversible damage.
By preparing one for your company your executives are targeting to correct the fault
lines responsible for limiting your goal congruence – optimising profits and growth.
3The
Corporate
structure:
Nature provides the basis of functioning of an organisation. The CREAM ™ Report
Corporate Consulting programme shall impart the knowledge of corporate structure
based on the laws of physics as matter that takes up space and has mass; and the
management of the structure based on principles of metaphysics.
Measuring Return on Intangible is the consequence of understanding metaphysical
concepts that the principle of advaita offers. It is simple but most effective. CREAM ™
Report Corporate Consulting offers to provide the basis of understanding. It is very
important the world of management understands and puts into use this concept
should they pursue the goal congruence of profits. CREAM ™ Report Corporate
Consulting offers to make understand the basis of profit motive and ethical motive for
an organisation.
4Simplicity
There are only two processes – Creative process and action process with a single
denominator – Intangible. There are only two possibilities – Action or Inaction.
Binary value obtained readies the participants to prepare the organisation CREAM™
Report. What made the computer hardware to grow exponentially helps companies
to contract data to a qualitative single digit data.
Without affecting any of the departments within the current structure but tweaking
with 5 KPIs several process blocks are created within each department. Management
is made simple by the structure so created, that profit maximisation is assured. How?
IBCM© Research 2014 Page 3 of 8

4. CREAM™ Report Corporate Consulting
5Big Data
The real purpose of leveraging Big Data is to take action – quick and accurate. CREAM ™
Report Corporate Consulting facilitates compacting data at the root level. This is enabled by
slicing the organisation to several process blocks, delegate authority, monitor tasks in real-
time, take action and catch inaction, for your rating is reduced automatically. Computer
capability has triggered plurality without necessity, your organisation shall realise. How?
6Variance
analysis
upfront
The fault lines seen in the graph herein need correction to accelerate growth from the
current 1 to an optimised level of 5. Towards optimising effort the team entrusted with each
process block is made aware of the targets on a daily basis. How the team is yoked together
but act independently is made aware by a mobile rating info, CEO inclusive? CREAM ™
Report Corporate Consulting assists you. By leveraging smallData the purpose is achieved –
take action quick and accurate. What the hurdles are?
7the 11
challenges
At a breakfast1
hosted by the Global Reporting Initiative (GRI) and NYSE Euronext, the
Conference Board's David Vidal asked an insightful question: What are the top three reasons
for your company's reluctance to embrace sustainability—and to adopt sustainability
reporting? The responses that came from an audience representing the glitterati of the
corporate social responsibility world might surprise. Summarising the responses thus, the 11
challenges stated were:
Corporate tries to rule its conduct by means internal to itself, by technique not
self-control. Ethics is subtler than the subtle. By defining Intangible CREAM ™
Report Corporate Consulting enables you to buttonhole on the purpose and the
meaning of quite a number of jargon, corporate has been using over the years.
Billions had already been spent on fads that come and vanish. Some of them are
indeed purposeful if not for implementation at least for evading the issues. It
does affect over a long run the profitability of the company holding the growth
rate.
Clarity of definitions and spotting within the corporate atomic structure is a
boon to knowledge base. Your organisation is fully equipped to deal with these
11 challenges and further more. What is crucial is to bring the abstractions into
reality, acknowledge value where value is due, and deconstruct what is
valueless, that Intangible clarifies.
1. Doubt
2. Liabilities
3. Denial
4. Resources
5. Causality
6. Lack of Global
Standards
7. Benchmarking
8. Lack of comparative
credibility
9. Uncertainty
10.Fear of the unknown
11. Fear of the known
8the 14
principles of
Deming
CREAM ™ Report Corporate Consulting takes up Deming's 14 principles, identifying
the areas that led to sustainable efficiency factors as well as areas that had not.
Single principle of Intangible adds value to the said 14 principles.
9
Orchestra:
the subject –
Object
encounter
Management of corporate affairs is akin to conducting an orchestra –
only two process – creative process, representing Quality, that genius
like Mozart or Leonardo Da Vinci or Einstein or Steve Jobs
accomplishes – action process, representing quantity, that many
accomplish in infinite succession of finite purposes by controlling
each goal, related to what the geniuses have set forth. Each process
attained at optimised level of 5 produces symphony. Anything less, it is cacophony. Tune
your organisation to deliver the best.
10Self-
Governance
Corrects the current status of Accountability ex post facto, a non-starter. Self-governance is the
ultimate of Delegation of Authority, enabled by entrusting the ownership of a process block to a
team of people. Sheer enthusiasm is brought into the working life.
Project Management and Strategic management are enabled to accomplish specific tasks in
assigned time – i.e. dT/dT - series of Tasks accomplished in respective Time, block by process block.
Cost and time overruns are eliminated as much as NPAs and CDRs. CREAM ™ Report Corporate
Consulting deliverables.
1 Credit – Aman Das Singh , Thursday, February 03, 2011 Vault's CSR Blog
IBCM© Research 2014 Page 4 of 8

5. CREAM™ Report Corporate Consulting
Consulting Program
CREAM™ Report
1 The
foundation
The purpose of an organisation is to convert mass into energy. Indeed it is
Natural.
For the universe to exist as it does requires that hydrogen be converted to
helium in a precise but comparatively stately manner - specifically, in a way that
converts seven one-thousandths of its mass to energy. Lower that value very
slightly - from 0.007 per cent to 0.006 per cent, say - and no transformation can
take place: the universe would consist of hydrogen and nothing else. Raise the
value very slightly - to 0.008 per cent – and bonding would be so wildly prolific
that the hydrogen would long since have been exhausted. In either case, with
the slightest tweaking of the numbers the universe as we know and need it
would not be here. [Martin Rees]
Your organisation would learn the process of Corporate Atomic Structure and how Policies,
Practices and People form precisely in a similar fashion to protons,
electrons and neutrons respectively.
School children can learn the governance process by way of a game
such as hopscotch as to know the variants under the two processes –
creative process and action process.
Introduce workers and staff these variants and organisations have set themselves accelerating
growth in every process block.
2 The
Modules
CREAM™ Report consists of 5 basic modules – Corporate Governance, Risk
Management, Earning [Profitability and Balance Sheet], Accounting Quality and
Management quality. There are more than 200 process blocks.
The modules on CREAM™ Report consists a number of independent process
blocks such as – UNGC Global Compact, UNCAC implementation, Each process
block is analysed and measured to a variety of parameters as necessitated by
the rating system. Please see 4 herein.
3 The Add-on
Modules
Strategic Management and Project Management are part of the open-ended
process blocks that gets merged into the CREAM™ Report independently. The
Modules are open-ended. Return on Investment is at the time of project
proposal and several years after project completion. Use Return on Intangible
during project implementation. Your organisation can arrive at the advantages
of CREAM™ Report over annual Budgeting exercise and shall learn the process
of accelerating growth in all sector of the company they represent.
IBCM© Research 2014 Page 5 of 8

6. CREAM™ Report Corporate Consulting
4 The Rating
System
The data CREAM™ Report provides is more valuable info than a belated Balance Sheet.
Illustratively, CREAM™ Report for a company is similar to a passenger in an aircraft who is
provided with the video display of the real-time information on the flight path, a map
covering the route, the position on dot, altitude, cruising speed, distance to destination,
time from origination point and time to reach the destination. What is important and
exceptional is the firm foundation and the evergreen rating metrics that in consonance with
Nature. This means it is intangible and ever lasting.
The measurement is by energy force added that each incremental energy unit by one single
individual is recognised and adds up to the growth.
5 The Team
6 Deliverables
Through eLearning, Workshops, Webinar, Intranet, Corporate Training,
Corporate Consulting IBCM© Research would like to pass on the
knowledge of Intangible.
In the domain of intangible there is only asset and no liability. The cause
of all economic problems lie, let us conveniently blame, in the Balance
Sheet. Return on Intangible brings that stability and order in treatment
of liabilities and assets alike
IBCM© Research 2014 Page 6 of 8

7. CREAM™ Report Corporate Consulting
Return on Intangible is aligning Fiscal Responsibility
with Ethical Responsibility
Corporate history since the industrial revolution has been an enormous growth in freedom
of enterprise, economic prosperity, innovation, technical and intellectual advancement but it
has also been, stoking the passions of greed, a slow and sure decay of morality and social
order culminating in high unemployment and Occupy Wall Street movements.
Rating System: Bear Stearns was rated AAA, like, a month before it went bankrupt? Lehman
Brothers; A2, within days of failing. AIG, AA, within days of being bailed out. Fannie Mae and
Freddie Mac were AAA when they were rescued. Citigroup, Merrill; all, all of 'em had
investment-grade ratings. [Inside Job]
In my recent interaction with the MD and CEO of a major rating agency here at Mumbai
while I was telling him why Mandatory Grading is dropped a brilliant move by SEBI's
Damodaran, he offered statistics to prove that whenever his agency had rated high the post-
IPOs had done extremely well and vice-versa. He although agreed with me on Damodaran's
great initiative he squarely blamed the Investment Bankers were not ready to show the
correct rating on account of adverse market reaction, during the IPO.
While discussing the opportunity of country rating he did mention that there is a select band
of bigwigs sitting in London where even he is not allowed to participate that over 100
country sovereign ratings are done.
Banking: Raghuram Rajan calls for innovative, dynamic finance, but without the excess risk
and outrageous behaviour. And opines that would be hard to achieve but would always be
worthwhile.
Government – Corporate – Society: Government extols its ethical responsibility but
overlooks fiscal responsibility whereas the corporate is the opposite. The tragedy is, the
Society is not conscious of their indifference, worse still Corporate and Government admire
themselves and are lost in the masquerade.
Return on Intangible: Outrageous behaviour is what we all have to deal with. What is
important is to bring profit motive in line with ethical motive. The central long-run question
facing India is where will good jobs come from? Productive jobs are vital for growth. And a
good job is the best form of inclusion. [Economic Survey – 2013]. Manufacturing companies
are the most affected at the hands of amoral financial sector.
Return on Intangible is the most powerful tool to set right the wrongs of capitalism by
aligning with ethical responsibility. I propose to the government
i. Introduce management studies by Intangible from the primary school; further,
ii. institute SEBI mandatory grading now defunct, mandatory for all companies that was
dropped only due to the world of management and rating agencies had no clue how to
prepare, now made possible by measuring Intangible; Government had done it before with
introduction of cost audit in the year 1966, that I had the pleasure of participating;
iii. Let Corporate initiate the non-mandatory procedure for preparing CREAM ™ Report,
the aim of this Corporate Consulting initiative.
Jayaraman Rajah Iyer
IBCM© Research 2014 Page 7 of 8

8. CREAM™ Report Corporate Consulting
Copyright
Inactivity Based Cost Management - Copyright © REGN. NO. L-27490/2006 DATED December
1, 2006 Govt. of India, Copyrights Office, by the Author, Jayaraman Rajah Iyer
Contact
Without the knowledge of measuring Intangible there is no Governance. Corporate
Education, Training, Consulting is the process you may choose. I prefer DIY consulting i.e.
your own people absorb the knowledge and optimise their pockets of ethical and fiscal
responsibility. I can be a catalyst.
Think of 50 years hence, you would be equipped to look back to verify the growth years
related to energy input and output. This is because of pulsating energy is intangible where
time does not invalidate the efforts put in. Today we fall back to a Balance Sheet of tangible
evidence that has no value when you start comparing with another. Whereas return on
intangible is comparable. Your optimising effort at 5 validates your own benchmarking
despite any number of internal and external chaos.
I strongly recommend companies to start the CREAM™ Report Profits optimisation and
Sustainability programme for your company. Return on Intangible does not differentiate
between one and another. Each is capable of optimising their effort in their own area.
You are welcome:
Jayaraman Rajah Iyer
+919022271707
jayar.ibcm@gmail.com
Address:
“Gayatri Cottage”
Bearshola Road,
Kodaikanal 624101
Tamil Nadu India
704, Sarangi, Lokpuram
Thane 400610
Maharashtra
IBCM© Research 2014 Page 8 of 8