The document outlines CAM-I's extensive work over four decades in cost, process, and performance management through collaborative research with various stakeholders. It highlights methodologies such as activity-based costing, target costing, and a performance management framework designed to optimize organizational efficiency and decision-making. CAM-I's models and frameworks have been adopted by major corporations to improve cost management and operational planning.

1. Over Four
Decades of
Industry-led Collaborative
Research
Global Leadership in Cost, Process and Performance Management © 2013 CAM-I. All Rights Reserved.
CAM-I - Consortium for Advanced Management - International
The following slides show some of the significant work CAM-I has done in the areas of methods, applications and guidelines by working with their members, strategic partners, academia and subject matter experts.

2. Over Four
Decades of
Industry-led Collaborative
Research
Global Leadership in Cost, Process and Performance Management © 2013 CAM-I. All Rights Reserved.
Resources
Cost Objects
(Products, Services
or Customers)
Performance
Measures
Activities
Activity-Based Costing
Cost Drivers
(Causes of Cost)
The CAM-I Cross©
Copyright © CAM-I – All Rights Reserved
CAM-I developed standard for the implementation of Activity Based Costing. The CAM-I Cross is widely used in public and private sector organizations to understand cost, its drivers and optimize the cost/performance trade-off.

3. Over Four
Decades of
Industry-led Collaborative
Research
Global Leadership in Cost, Process and Performance Management © 2013 CAM-I. All Rights Reserved.
Operational planning and control
Customers & business sustaining
Products / Services
Processes
Activities
Resources
Suppliers
Decision flow and subordination
Cost assignment flow
In each decision domain, data is needed for operational planning and Cost Measurement
Financial planning and control
Demand management
Supply management
Operational Data and Cost
Measurement Data Flow
Copyright © 2006-7 CAM-I – All Rights Reserved

4. Over Four
Decades of
Industry-led Collaborative
Research
Global Leadership in Cost, Process and Performance Management © 2013 CAM-I. All Rights Reserved.
Target Costing Process Advantage
Percentage
Phase of Product Development
10
20
30
40
50
60
70
80
90
100
0
Brief Window of Opportunity
85% of Cost Committed
70
85
95
Percent of Life-Cycle
Cost Committed
5% Cost Expended
5
30
Percent of Program
Cost Expended
Concept
Development
Preliminary
Design
Detail
Design
Production
Shifting the Focus
Target Costing implementation framework tailored by CAM-I provide the basis to attain desired should cost. This model has been adopted by The Boeing Company, Rockwell Collins, Crysler Corporation, Whirlpool, Dresser-Rand, Caterpillar, Texas Instruments and others.

5. Over Four
Decades of
Industry-led
Collaborative
Research
Global Leadership in Cost, Process and Performance Management © 2013 CAM-I. All Rights Reserved.
Ad hoc Tracked Analytics Benchmark
The CAM-I PMF is a holistic methodology that identifies key enablers influencing an organization`s
business performance. The framework pinpoints gaps in enabler maturity and, within the constraints of
the organization’s change capability, recommends specific techniques to improve performance.
Level One:
Rudimentary
Level Two:
Established
Level Three:
Effective
Level Four:
Adaptive
non-systematic,
non-periodic, and
reactive
stable and
repetitive
internally efficient
and continuously
improving
externally efficient
and dynamic
Business/Operational Planning A&N
Customer Relationship Management A&N
Environmental Management A&N
Financial Management A&N
Human Capital Management A N
Information Management A&N
Innovation Management A N
Knowledge Management A N
Organizational Management A N
Process Management A N
Risk Management A N
Strategic Management A N
Supply Chain Management A&N
Enablers /
Maturity Levels
1: Readiness
Assessment
2:Review and
Rank
Enablers
3: Assess
Maturity Levels
4: Identify
Maturity Gaps
5: Deep Dive
Maturity
Assessment
6. Use Readiness
Assessment
Results
7: Choose
Improvement
Technique
8: Measure
Improvement
Performance Management
Framework (PMF)

6. Over Four
Decades of
Industry-led Collaborative
Research
Global Leadership in Cost, Process and Performance Management © 2013 CAM-I. All Rights Reserved.
The CAM-I ABB Closed Loop
Cost Assignment
Cost Assignment
Financial Results
$
Target
Results
Financial Balance
Adjust Consumption
Adjust Demand
$
Operational Balance
Resource Capacity
Adjust Capacity
Shortage or Excess
Activity Requirement
Activities
Consumption Rates
Products & Services
Demand Requirements
#
Resources
Resource
Requirement
Consumption Rates
#
Adjust Resource Cost
Strategic Plan
Adjust Price
Closed Loop Planning and Budgeting
Close Loop Planning and Budgeting framework developed by CAM-I has been extensively implemented by member companies for resource and output optimization.

7. Over Four
Decades of
Industry-led Collaborative
Research
Global Leadership in Cost, Process and Performance Management © 2013 CAM-I. All Rights Reserved.
Resource
Decision Domains
Process
Product
Customer/Market
Strategic Management Processes
Activity-Based Cost Management
Capacity Management
Target Costing
Closed Loop Planning and Budgeting
Extended Enterprise
Process Management
Integrated Performance Management
Risk Management
Asset Management
CAM-I Strategic Management Process Model
Copyright © CAM-I – All Rights Reserved