Value Stream Mapping and Costing
Presentations to the Idaho Manufacturing Alliance and Western Wood Preservers Institute March and June 2023 Debra Mervyn About 10 years ago, one of my clients was having problems with a China supplier quality and delivery. During my tenure at CH2M Hill, I learned of Activity Based Cost Accounting (ABC), developed [...]
Leaky Ships: Process Costs and Financial Reports That Don’t Add Up
Struggling with my ability to communicate with financial professionals about why and how process problems and inefficiencies their Income Statements and financial reports, a very large Leaky Ship making its way to Port (goals and objectives) popped in my mind. Business owners and their financial advisors (CPAs, Accountants, Bankers and [...]
Business Intelligence and Value
As 2026 kicks off it seems more and more implausible to Kick the Can down the road any longer. Businesses are still facing the Elephants in the Room we described in 2024, but Portland and Seattle problems are growing and spreading east. Winds are coming from the east and a [...]
Business Value Versus Friction What is Operational Value? How is it Quantified?
In April, NEPA members Dan Lykken, Lowell Millard and I (Debra Mervyn) discussed “Maximizing Business Value: Turning a Business into a Sellable Asset”, moderated by President Keith Atneosen. We shared insights from working with business owners to strengthen operations, develop leadership, and improve financial performance. This article expands on Operational [...]