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Value, Cost and Profitability Management


Strategic Cost and Profitability Value Management Roadmap – Over the years CAM-I has contributed significantly to the field of Cost, Process and Performance Management. This group is using existing the CAM-I body of knowledge to further innovate the application of traditional cost models by putting more emphasis on additional stakeholders beyond the shareholder. Specific targets of study include costing methodologies such as Activity Based Costing and Target Costing, and the CAM-I’s capacity models. The objective of this research is to expand current thinking in order to help organizations understand and quantify their impact on employees, society, the environment, as well as customers.

Defining Value for Services - Value Analysis is an optimization methodology of aligning resources (cost) in proportion to the relative importance of Customer Functional Requirements. Value Analysis historically has been applied to manufacturing. However, it is equally effective for service industries and general process improvement. Services can present nuanced challenges in quantifying the processes performed and the associated importance to the customer. The group will continue to expand pilots of value analysis for services including developing standards approaches and methods for measuring value.

Understand and Demonstrate the Value of Business Enabling Functions - The group’s objective is to assist member organizations to understand and quantify the value business support functions bring to organizations. A principle-based Value framework has been designed for functions who want to understand how internal stakeholders view value and to help improve a function’s ability to deliver value. The principle-based framework has 9 value principles which enable member organizations to consistently define the value business support functions bring to an organization. The framework allows cost and value trade-offs to be quantified.

Future Focus - The interest group plans to continuously review methodologies and recent work to ensure relevance to organizations in light of the rapid changes that are occurring across industries today. By focusing on understanding additional stakeholders and their importance to an organization, along with a redefinition of value, we are re-aligning existing CAM-I methodologies and models to help organizations deliver sustainable stakeholder value.

An additional focus for this group is evaluating how Industry 4.0 impacts CAM-I’s body of knowledge. CAM-I understands the importance of Industry 4.0, and as a first step in contributing to industry 4.0 learning and body of knowledge, we will focus on linking CAM-I’s existing Target Costing methodologies to Industry 4.0.


Learning Objectives:

After participating in this interest group, you will:

  • Understand the key values and principles that business support functions need to embrace in order to demonstrate value to their stakeholders.
  • Understand the alignments between cost management and stakeholder value.
  • Learn how to identify existing capabilities and gaps in quantifying value for service organizations.
  • Recognize the value business enabling functions bring to an organization and thereby facilitate appropriate cost / value trade-offs.
  • Discover how to create a value maturity approach and roadmap that can be scaled and customized for your organization.
  • Understand how Target Costing is impacted by, and can support, organizations as they mature into an Industry 4.0 era.

CAM-I Upcoming Meetings

September 9–11 2024, Cherry Bekaert LLP, 1850 Towers Crescent Plaza, Suite 200, Tysons, VA 22182
October 2024, UK chapter meeting TBD
December 2-4 2024, Virtual