The Unique Alternative to the Big Four®

Direct, Measurable Bottom-Line ResultsPerformance and Profitability Improvement

Audit | Tax | Advisory | Risk | Performance

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Crowe Horwath LLP

The Bottom-Line Approach to Performance ImprovementToday’s business executives are searching for more than just process improvement – they seek profitability improvement. Crowe Horwath LLP delivers solutions with significant and measurable financial benefit.

The Crowe® Performance Improvement team helps businesses in a variety of industries identify the root causes of poor performance, and then designs and helps implement solutions to streamline processes, reduce waste, improve management effectiveness, enhance revenue, and address additional, specific concerns.

Crowe’s team draws on the broadest possible array of solutions and approaches, and identifies those specific tools and methods that will produce an immediate positive financial impact. This approach differentiates Crowe from niche specialists and consulting providers that apply the same standard tools to meet every challenge.

Beyond making recommendations, Crowe employs a hands-on approach that delivers immediate bottom-line improvement during the course of the assignment, while also establish-ing a foundation for long-term, sustainable growth in the organization’s overall value.

Turning Performance Challenges Into Profitability ImprovementCrowe approaches each client situation objectively and assertively. Instead of redefining your business’s challenges to match the available tools, we begin by accurately identifying the challenge and the financial opportunity it presents before attempting to define the appropriate tools and techniques. Crowe brings dedicated specialists with proven expertise in appro-priate tools and methodologies such as:

■ Planning and scheduling optimization

■ Productivity improvement

■ Accountability and performance management

■ Inventory and materials management optimization

■ Supply chain optimization

■ Gross margin and pricing optimization

■ Capacity management

■ Cycle and lead-time reduction

■ Sales and operations planning

■ SG&A optimization

■ Efficiency improvement

■ Overall equipment effectiveness (OEE) and downtime reduction

■ Lean and Six Sigma

■ Total productive maintenance (TPM)

■ Total quality management (TQM)

A key component of Crowe Performance Improvement team assignments is the installation of the Crowe Horwath Accountability and Management Performance System (CHAMPS™), a proprietary balanced scorecard methodology that helps support and maintain the financial improvement year after year. Going beyond the traditional limitations of the balanced scorecard, CHAMPS also provides critical account-ability and change-management tools, enabling clients to not only recognize the key performance information, but also identify how to change behaviors based on this information.

Why New Technology Often Fails to DeliverBusiness technologies have made dramatic advances in recent years, so it is no surprise that attempts at performance improvement often begin with a focus on technology. Eventually, however, most businesses discover the fundamental flaw in this approach: They are automating a defective process.

This explains why so many technology-driven improvement efforts deliver only mixed results. Typically the best-running divisions, departments, or facilities can adapt to the new technology relatively smoothly, but those areas that were experiencing the greatest challenges soon find themselves struggling even more. Moreover, as the new technology automates existing work processes, any deficiencies become even more difficult to correct. Unfortunately, these short-comings are often not apparent until the organization has expended considerable effort and incurred significant costs.

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Crowe Performance and Profitability Improvement: Direct, Measurable Bottom-Line Results

A much more effective approach is to focus first on the process rather than the technology. By identifying process shortcomings, measuring their financial impact, prioritizing the most critical, and then addressing the root causes of process problems, Crowe’s Performance Improvement team helps you fix the process before you invest in technology.

Not only is this approach more effective in the long term, it also generates signifi-cant savings rapidly. In many instances, the improved financial performance that results from optimizing business processes can help fund necessary technology upgrades, which in turn can greatly multiply the benefits.

What Sets Us ApartThe Crowe Performance Improvement team has built a strong track record of delivering measurable financial results. Among the key factors that set Crowe apart are:

■ Quality of Our Team – Crowe’s consulting team members bring years of experience to bear. Inexperienced staffers are not brought in to train at the client’s expense.

■ Broad and Deep Expertise Across a Range of Industries – Our team is composed of proven performers in a host of industries, as well as special-ized experts in specific management tools and methods.

■ Positive ROI – Above all, our approach achieves immediate and measurable financial improvement, producing an agreed-upon return on the client’s investment.

■ Long-Term Commitment – Our goal is to establish ongoing relationships with successful companies, helping

you apply proven and continuing process improvement initiatives in a variety of venues.

In addition, clients frequently comment on the Crowe team’s insight and ability to quickly discern opportuni-ties. This, coupled with the ability to quickly prioritize needed actions and rally client teams to achieve rapid results, produces a unique “bias for action” that is the hallmark of a Crowe Performance Improvement initiative.

What Makes It WorkAs important as technical and industry expertise are, Crowe’s Performance Improvement team adds a third essential component: a proven, systematic approach.

■ We Find the Right Levers – Crowe’s analytical approach identifies those areas where performance improvement will have direct financial impact, so we can focus our efforts in those areas.

■ We Implement What We Recom-mend – Rather than merely presenting reports and recommendations, the Crowe team works side-by-side with you at every level of your business to help get the promised improvement.

■ We Stick With You Until the Results Are Delivered – You and we agree upon a specific, guaranteed financial return at the outset of the assignment – and we stay with you until it’s achieved.

■ We Empower You to Make It Last – We go beyond merely training your people in tools and techniques, and instill an attitude of continuous improvement so that the results are sustained – and form the basis for further improvement.

Demonstrated SuccessCrowe’s Performance Improvement team has achieved results in a broad array of businesses in both product and service sectors:

■ Aerospace

■ Automotive and transportation

■ Building materials and construction

■ Chemicals

■ Commercial services

■ Consumer durables and nondurables

■ Energy

■ Financial services

■ Food and beverage

■ Healthcare services

■ Industrial supplies and machinery

■ Metals and mining

■ Packaging

■ Pharmaceuticals and biosciences

■ Plastics

■ Professional services

■ Pulp and paper

■ Restaurants

■ Telecommunications

■ Textiles

www.crowehorwath.comWhen printed by Crowe Horwath LLP, this piece is printed on Mohawk Color Copy Premium, which is manufactured entirely with Green-e®-certified wind-generated electricity.

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Crowe Horwath LLP is an independent member of Crowe Horwath International, a Swiss verein. Each member firm of Crowe Horwath International is a separate and independent legal entity. Crowe Horwath LLP and its affiliates are not responsible or liable for any acts or omissions of Crowe Horwath International or any other member of Crowe Horwath International and specifically disclaim any and all responsibility or liability for acts or omissions of Crowe Horwath International or any other Crowe Horwath International member. Accountancy services in Kansas and North Carolina are rendered by Crowe Chizek LLP, which is not a member of Crowe Horwath International. © 2012 Crowe Horwath LLP

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Contact InformationRon Melcher, Partner Crowe Horwath LLP 404.442.1639 ron.melcher@crowehorwath.com

Bart Kelly, Partner Crowe Horwath LLP 404.442.1627 bart.kelly@crowehorwath.com

Doug Schrock, Partner Crowe Horwath LLP 212.572.5545 doug.schrock@crowehorwath.com

The Results: What’s In It for YouThe Crowe Performance Improvement team’s hands-on approach has helped businesses in dozens of industries address a broad array of specific challenges – from underperforming operations, low productivity, and shortcomings in quality and service to scheduling, inventory, capacity management, and revenue challenges.

By clearly identifying the root causes of poor performance, and by designing and implementing specific solutions in a proven and highly interactive approach, the Crowe team can help your organization achieve both immediate bottom-line improvement and long-term, sustainable growth in enterprise value.

The Next StepIs there real, significant opportunity for profitability improvement in your orga-nization? One phone call can get you started toward answering that question.

A call to one of the Crowe partners listed on this page will enable you to speak directly to a senior-level Performance Improvement professional. We will be happy to discuss your company’s current situation and give you a frank initial impression of the potential opportunities that might exist, so you can determine if a no-cost, no-obligation review of your business is worthwhile.

Crowe Horwath LLP, The Unique Alternative®

Crowe Horwath LLP is one of the largest public accounting and consulting firms in the United States. Under its core purpose of “Building Value with Values,®” Crowe assists public and private company clients in reaching their goals through audit, tax, advisory, risk, and performance services. With offices coast to coast and 2,500 personnel, Crowe is recognized by many organizations as one of the country’s best places to work. Crowe serves clients worldwide as an independent member of Crowe Horwath International, one of the largest networks in the world. The network consists of 150 independent accounting and management consulting firms with offices in more than 580 cities around the world.