20^th century management provides many methods of cost accounting. None of the methods has been able to capture all costs and charge all costs to the proper entity to absorb costs. Known costs are captured from separate entities, such as employee, fixed asset, cash, and supplies. Costs are charged to entities like center, activity, station, etc, that show where the cost was incurred, but were not produced by the cost.

Management needs one entity that contains all the costs incurred by the business and one entity that was produced by the cost to absorb the cost properly. Result-performance Management (R-pM) provides the one entity "performance solution" that produces all costs. R-pM provides the one entity "result" that was produced by the cost to create value, and can properly absorb costs to know result value-added. Result-performance costing is the only method to know all performance costs, and to charge costs properly to the value of the specific result produced. [more...]

Business and competitive intelligence is high-worth capital of growing importance in the 21^st century enterprise. Most 20^th century enterprises do not manage intelligence as capital to develop the needed intelligence solutions. Much intelligence is left up to functions like management accounting and management information support. 20^th century enterprises are unable to deliver intelligence information solutions precisely where and when needed to produce management results.

Management intelligence must be managed as both management capital and as information capital. Intelligence is management capital that must be developed and supported by professionals with the required management research and analysis capabilities. Specific management intelligence performance solutions must be developed to support management at all levels to produce specific results. Management intelligence solutions must be integrated in the enterprise information base to be delivered or accessed as needed to produce results.

Result-performance Management provides the management capital management capabilities to develop intelligence to support management strategy and tactics capital, and to develop the specific management solutions needed. R-pM integrates management intelligence solutions by result and performance solutions, as needed, in the enterprise information base to be delivered, or accessed as needed, for management and governance results. [more...]

Enterprises have much to gain by properly organizing and leveraging information to provide value. Information is not managed properly for support, integration, and utilization in today’s enterprise.

Information capital must be managed from two perspectives:

• Information capital development, support, and maintenance to increase capital worth
• Information integration and provision as solutions to create value in results

Today's enterprise manages information as technology or an administrative function, rather than as specific data, knowledge, record, or intelligence information capital.

The enterprise also lacks the integrating entities to create an enterprise information base and deliver information solutions to be utilized by the business. Information is maintained on a wide variety of entities in various systems and solutions creating a large data reconciliation and integration problem [more...]