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...]

Many enterprises have invested in quality management with TQM, ISO 9000, BPR, etc. But, how many are satisfied that they have the solution needed to manage quality across the enterprise? Many enterprises put a large effort into managing performance quality in their business processes.

Result-performance Management provides the means to know and manage the quality produced by everyone in the enterprise. The only way to manage enterprise quality is to manage the quality of results produced across the enterprise. Quality is an attribute of the result, not performance. Each performance solution utilized must be effective to produce a quality result. The quality in a business process cannot be managed by managing "performance quality". The business process must be replaced by a result quality chain to manage the effectiveness of performance producing each result and the quality of each result along the chain [more...]

What is business capital? Who is responsible for business capital? If these are unanswered question, the enterprise is not organized for 21st century management. Business capital is designed and utilized in performance solutions to produce a specific result, and cannot be used for results in general. Business capital includes three categories: business organization to plan and be ready to produce a result, business process to produce the actual result, and business data to access and update information about the result. With R-pM, organization, process, and data are defined precisely to be capital related to a specific result or a chain of results.

Business capital management is fundamental to manage the business. Other separately-managed human, facility, and management capital must be integrated with business capital to produce the result. This is not managed in conventional enterprises with significant unseen consequences. To see the consequences, business as usual must be compared with an unimagined organized and optimized business [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...]

The word performance used in business management is defined to include not only the activity of performance, but also the results produced in goods and services and other economic outputs. This definition prevents the performance management structures, key performance indicators, business processes and other structures, we overlay on the business, from managing the results of performance separate from the activity of performance.

The definition conflicts with the definition of business in an enterprise as "the activity of providing goods and services", so we overlay organization and other structures on the business, rather than organizing and managing the business [more...]