8. The objectives start with you!
Cost
Lean thinking
Avoiding waste
Cost
Six sigma
Avoiding variations
Bottom up strategy Top down strategy
Starts at
personal level
Starts at
corporate level
10. The objectives start with you!
Recognise the importance of identifying the
small day to day profit leaks.
Recognise the cause of profit leaks.
Recognise how to ‘plug’ profit leaks.
11. Eliminating waste is an everyday
practice to perform consistently as
well as to improve performance
It can be the result of large
projects like 6 Sigma or small
individual steps!
Recognising waste
12. Eliminating waste increases
customer satisfaction!
Eliminating waste should be part
of YOUR culture
Recognising waste
13. Corporate culture
Culture:
•Standards of behaviour
•Shared basic assumptions
•An active phenomenon
through which people
jointly create and re-create
the company in which they
live
15. Corporate culture
Corporate culture and
competitiveness is
a matter of people,
attitudes, words of the
individuals who drive the
organisational culture…
behaviour!
16. Recognising waste
•Beginning a waste avoidance strategy starts with the
identification of the current principles and beliefs and
an assessment of what needs to be changed.
•Change starts with each one of us!
17. Recognising waste
You believe avoiding waste is a pathway to better
performance in your job and can help you advance
your career.
You determine ultimately the results of the company
19. 1. The art of asking questions
2. The art of remembering the answers
3. A self assessment
4. Improving professional performance
5. Performance evaluation
6. The message of lean thinking and cost
avoidance
7. The philosophy of six-sigma
8. Changing attitudes in order to make
more money
Structure of the workshop
20. 1° The art of asking questions1° The art of asking questions
www.rogerclaessens.be
21. You receive 86.400 € to spend in
one day!
How would you spend it?
Everything which is not spent is
lost!
1_The art of asking questions
22. (Individual) performance
measurement and waste
avoidance = The art of asking
yourself questions.
Good questions are those
which lead to the best
possible insights
1_The art of asking questions
26. Going from A to B means
Planning – What do I need to
do/know in order to get there?
Understanding you means a Strengths, Weaknesses,
Opportunities and Threats analysis (SWOT)
1_The art of asking questions
27. What determines motivation?
What are the components of motivation?
How could you improve motivation?
What determines a « win-win » situation?
What makes the expression : « I am ok – you are okI am ok – you are ok »
work?
1_The art of asking questions
28. The key motivating factors for an individual are
rather: achievement, recognition, responsibility
and promotion. This does not mean that money,
status, security are not important.
Everything is important but the weighting will be
different. In any event, motivation is essential as you
absolutely need a positive environment to achieve
your goals, one of them avoiding waste
1_The art of asking questions
29. • Day after day, ask how you can improve. Look
continuously at what you are doing and how.
•Ask yourself what can be changed so that you become
more efficient.
• What might help you in enhancing whatever can be
improved.
1_The art of asking questions
30. •In the final
analysis a variety of
skills will
contribute as much
as your formal
academic training
1_The art of asking questions
32. This PC is the
result of a way
of thinking:
Better
Faster
Cheaper
Smaller
Simpler
1_The art of asking questions
33. • When confronted with a decision, do you ask
yourself: « which option is simpler? »
• « Making the simple complicated is commonplace;
making the complicated simple, awesomely simple -
that is creativity », Charles Mingu
1_The art of asking questions
35. •What do we want to be?
•What do we have to do?
•How will we achieve this?
•What capabilities do we
need to get it done?
1_The art of asking questions
37. 2. The art of remembering the2. The art of remembering the
answersanswers
www.rogerclaessens.be
38. How does memorisation work?How does memorisation work?
« On average, adults read at 250
words a minute and retain only 10
per cent of what they have read
after 36 hours. That is a retention
rate of just six minutes out of every
hour. » (Source F.T.)
39. How does memorisation work?How does memorisation work?
Sensitive
Memory
Long term memory
Short term
Memory
Main Source: Improving Your Memory by Janet Fogler & Lynn Stern
40. How does memorisation work?How does memorisation work?
A brief recognition by the mind
of what the senses take in
Very small amount of facts that you
can hold in the mind at any one time
Practically limitless
capacity
41. How does memorisation work?How does memorisation work?
Very small amount of facts that you
can hold in mind at any one time
PRACTICALLY
LIMITLESS
CAPACITY
1. ENCODING
2.RETRIEVING
42. How does memorisation work?How does memorisation work?
1. ENCODING=
Un certain number of tasks:
Attention & Association
2. RETRIEVING =
Un certain number of tasks :
Recalling & Recognition
UNE POSSIBILITE
PRESQUE ILIMITEE
PRACTICALLY
LIMITLESS
CAPACITY
43. EncodingEncoding
1°1° Encode with attention
2° Classify and structure the information
3° Establish a link of association
4° Establish a code of retrieval
▼
1° An undivided attention
2° A conscious effort of repetition
45. EncodingEncoding
It is important to remember that the amount of
information that can be held in your short-term
memory is very limited!
Anything that distracts you can displace what
currently is in your short term memory.
« What am I doing here? »
46. Why do we forget?Why do we forget?
1° Some information never gets into the
memory
2° Too much subsequent similar information
3° Few associations
4° No proper trigger that retrieves the
information
5° No recent retrieval
6° Memory changes over time
47. 16 Techniques for improving your16 Techniques for improving your
memorymemory
1. Association
2. Visualisation
3. Active Observation
4. Elaboration
5. Written reminders
6. Auditory reminders
7. Environmental change
8. Self-instructions
9. Story method
10. Chunking
11. First letter clues
12. Create a word
13. Categorisation
14. Search your memory
15. Alphabetical search
16. Review
48. The mental picture
What is your preferred technique?
What advise could You provide in
that field?
52. Assessing Your Ability
What about my….??
Let us have a look at the following
QUESTIONNAIRE
Source “Achieving Excellence” Robert Heller, DK 1999
53. Options
1. Never
2. Occasionally
3. Frequently
4. Always
I methodically weigh my talents and
assess how well they are being used
1 2 43
1
2
1 432
I make long-term plans for my career and
revise them as necessary
53
Source “Achieving Excellence” Robert Heller, DK 1999
54. Options
1. Never
2. Occasionally
3. Frequently
4. Always
1 2 43
3
1 2
21
3
3
4
4
1 2 3 4
4
65
I handle familiar tasks and
approach new ones with
confidence in my ability
I look at opportunities carefully
without any fears about the risks
involved
I use my mental powers to generate
plans for moving ahead
I get all the co-operation and
contribution I require from other
people
54
55. Options
1. Never
2. Occasionally
3. Frequently
4. Always
1 2 43
7
1 2
21
3
3
4
4
1 2 3 4
8
109
I exercise to maintain fitness
standards and keep close to my
ideal weight
I eat and sleep well and am careful
to avoid working excessive hours
I aim to achieve excellence, and
work on areas where I fall short
I strive to win by outdoing the
competition on very important aspect
55
56. Options
1. Never
2. Occasionally
3. Frequently
4. Always
1 2 43
11
1 2
21
3
3
4
4
1 2 3 4
12
1413
I set aside time to master new and
useful training and education
I apply organised mental
techniques to help me think more
effectively
I recall everything I need to
remember readily ands without
difficulty
I work to improve my reading speed
without loss of comprehension
56
57. Options
1. Never
2. Occasionally
3. Frequently
4. Always
1 2 43
15
1 2
21
3
3
4
4
1 2 3 4
16
1817
I seek feedback about my writing
and speaking, and act on any
criticisms
I enjoy giving talks and welcome
opportunities to appear before an
audience
I look for new ideas from others
and seek to develop new ideas
myself
I systematically manage my time
and act to eliminate any waste
57
58. Options
1. Never
2. Occasionally
3. Frequently
4. Always
1 2 43
19
1 2
21
3
3
4
4
1 2 3 4
20
2221
I have, and apply meaningful
measures of my personal
productivity
I compile a list of priorities and
organise my work accordingly
I apply competent numeracy and
financial know-how to my
activities
I learn to live without stress.
58
59. Options
1. Never
2. Occasionally
3. Frequently
4. Always
1 2 43
23
1 2
21
3
3
4
4
1 2 3 4
24
2625
I find ways of achieving relaxation
and I use those methods
effectively
I take care to analyse issues
thoroughly, but I also act decisively
I turn to valued advisers to help me
with personal and business issues
I regard successes as the stepping-
stone to further greater achievement
59
60. Options
1. Never
2. Occasionally
3. Frequently
4. Always
1 2 43
27
1 2
21
3
3
4
4
1 2 3 4
28
3029
I maintain my list of useful
contacts and employ it as a key
tool
I voluntarily take opportunities to
act as the leader of any group
I use proven techniques and
careful preparation in any
negotiation
I communicate with employees
effectively, using all media
available
60
61. Options
1. Never
2. Occasionally
3. Frequently
4. Always
I write down my ambitious and check
my progress towards them.
1 2 43
31
32
1 432
I try to remove any obstacles that stand
in the way of achieving excellence.
61
62. 32 - 63: You are falling short of achieving excellence.
Face up to the realities of your working life.
You can do better. Find the will to act and improvement will come!
64 – 95: You are on the right track.
Use this day to determine what elements can be improved,
Your efforts will be quickly rewarded.
96 – 128: Your are efficient in your professional life.
You can still improve!
You know it and that is the reason why you follow this workshop!
Keep going like that!
62
63. How to improve professionalHow to improve professional
performanceperformance
www.rogerclaessens.be
64. Performance improvement
1. Avoiding waste (time as an example)
2. Remembering more from reading
3. Effective selling to reach your goal faster
4. Transactional attitude to gain time
5. Information management to avoid waste
6. Listening to avoid waste of time
7. Self preservation not only to be efficient but also
effective
65. Where and why are we loosing
time?
What are time eaters?
Avoiding a waste of timeAvoiding a waste of time
66. 1. Unclear job definitions
2. Unnecessary meetings
3. Too much work
4. Poor communication
5. Disorganisation
6. Low morale
7. Untrained staff
8. Lack of authority
9. Too much travel
Avoiding a waste of timeAvoiding a waste of time
67. 10. Failure to delegate
11. Poor attitude
12. Absentmindedness
13. Failure to listen
14. Indecision,
15. Socialising,
16. Fatigue,
17. Lack of self discipline
18. Mistakes
19. Revised deadlines
Avoiding a waste of timeAvoiding a waste of time
68. 20. Leaving tasks unfinished
21. Outside activities
22. Cluttered workspace
23. Unclear personal goals
24. Perfectionism
25. Attempting too much
Avoiding a waste of timeAvoiding a waste of time
69. Avoiding a waste of timeAvoiding a waste of time
TIME is either a cost
or an investment
What makes the
balance go one way
or the other?
70. 1. Hold book/article at 45°
2. Picture the words like a camera
3. Use a pencil to underline and as a
guide to your eyes
4. Speed a bit up, if you can
5. Picture the key words only if you
can
6. Read as second or third time what
you underlined and want to
remember
Avoiding a waste of informationAvoiding a waste of information
72. Listening & Questions is the basis of effective selling
SituationSituation ProblemProblem InformationInformation ConclusionConclusion
Avoiding waste by lack of techniqueAvoiding waste by lack of technique
73. The sales & communication process
Situation Problem Information Conclusion
Implicit Explicit
Avoiding waste by lack of techniqueAvoiding waste by lack of technique
74. The four phases of
effective selling
+ Questions, questions et
questions!
1. Exactly, in which situation are
we?
2. What is the issue?
3. What information is required to
reach a conclusion?
4. How can we reach our
objective?
Avoiding waste by lack ofAvoiding waste by lack of
techniquetechnique
75. A lean thinking approach
to selling
1. Did the interaction create value
for the customer?
2. Did it create value for the bank?
3. Could we have made the process
more simple?
4. Could we have gained some
time?
5. Did we induce loyalty?
Avoiding waste by lack ofAvoiding waste by lack of
techniquetechnique
76. Do not waste your timeDo not waste your time
Have a transactional attitudeHave a transactional attitude
Parent Parent
Adult Adult
Child Child
77. Avoiding waste is a matter ofAvoiding waste is a matter of
attitudeattitude
Meetings
•What is the cost to the bank of a meeting of thirty
minutes (30) with say five (5) officers (senior
managers) ?
78. Avoiding waste is a matter ofAvoiding waste is a matter of
attitudeattitude
Meetings
•Are you pleased with the effectiveness of the
meetings?
• How is the follow-up of the meetings?
•The most powerful showcases for Lean behaviour is
in meetings management!
80. ListeningListening
QuestionsQuestions Focus onFocus on
speakerspeaker
ListenListen
ObserveObserve
ClarityClarity
ReflectReflect
Listening is one of the most powerful communication
skills a person can develop!
ResponseResponse
81. Self preservationSelf preservation
Somebody is mad at
you?
He is not putting you into
question but the
professional!
How would you consider
the situation if you had
lost your health?
85. This should be a win-win situation!
Performance evaluation andPerformance evaluation and
measurementmeasurement
86. The objective is to improve the performance, day after
day and all levels of the organisation.
Performance evaluation andPerformance evaluation and
measurementmeasurement
87. How can you make sure that performance
measurement functions?
- By taking a step backwards
- By giving yourself career objectives
- By providing you with a bit of pleasure when
you have reached your objectives
Performance evaluation andPerformance evaluation and
measurementmeasurement
88. Your performance has an impact on the
performance of your colleagues and
ultimately on the profitability of the
company you are working for
How do your objectives fit into the culture
of the company?
Performance evaluation andPerformance evaluation and
measurementmeasurement
89. An example of measurement (the art of
asking questions & remembering the
answers)
Competence
How would you measure competence?
Performance evaluation andPerformance evaluation and
measurementmeasurement
90. Competence =
1. Credibility
2. Aptitude to manage change
3. Aptitude to integrate into the company’s culture
4. Aptitude to communicate
5. Aptitude to understand the company
(Source: HBR)
Performance evaluation andPerformance evaluation and
measurementmeasurement
91. 1°Credibility
• Do I have some success?
• Do people trust me?
• Do I inspire trust?
• Do I feel comfortable with my colleagues?
• Do people never have a reason to doubt my integrity?
• Do I ask key questions relative to my job?
Performance evaluation andPerformance evaluation and
measurementmeasurement
92. 1° Credibility
• Do I manage to express complex ideas in a simple manner?
• Do I analyse risks in an efficient manner?
• Do I make appropriate remarks?
• Do I look for alternative solutions?
Performance evaluation andPerformance evaluation and
measurementmeasurement
93. 2° Aptitude to manage change
• Do I discuss changes with my colleagues?
• Do I have ideas as to what needs to be changed?
• Am I really actively looking for what needs to be changed?
• Do I help the others versus change?
Performance evaluation andPerformance evaluation and
measurementmeasurement
94. 2° Aptitude to manage change
• Do I encourage the others to be creative?
• Do I take some steps back when analysing a challenge?
• Do I really determine what is essential?
Performance evaluation andPerformance evaluation and
measurementmeasurement
95. 3° Aptitude to meld into the culture
• Do I share my know-how?
• Do I volunteer for projects involving change?
• Do I translate culture into my behaviour?
• Do I put status-quo into question?
Performance evaluation andPerformance evaluation and
measurementmeasurement
96. 3° Aptitude to meld into the culture
• Can I motivate my colleagues for the culture of the
company?
• Do I inform senior management of what I expect from the
company’s culture?
• Do I translate the culture versus the customers?
Performance evaluation andPerformance evaluation and
measurementmeasurement
97. 4° Aptitude to communicate
• Do I reach my objectives thanks to my communication?
• Do I effectively contribute to communication in general?
• Do I actively participate in communications relative to the
structuring or re-structuring of the company?
Performance evaluation andPerformance evaluation and
measurementmeasurement
98. 4° Aptitude to communicate
• Do I enlist in trainings on that front?
• Do I consider that my colleagues communicate as they
should?
• Do I find that the company communicates as should with the
customers?
Performance evaluation andPerformance evaluation and
measurementmeasurement
99. 5° Aptitude to understand the company
• Do I understand the strategy of the company?
• Do I understand the policy in the field of HR?
• How much do I know about competition?
• Do I have an idea of the financial structure of the company?
Performance evaluation andPerformance evaluation and
measurementmeasurement
100. 5° Aptitude to understand the company
• Do I understand the company’s strategy in the field of
marketing and sales?
• Do I understand why the company wants to avoid waste?
• Do I understand the issues of IT?
• Do I understand the basic processes?
Performance evaluation andPerformance evaluation and
measurementmeasurement
101. Conclusion
Your analysis
Your offer
Your reputationRewards
Career
Loyalty
Relationship
Performance evaluation andPerformance evaluation and
measurementmeasurement
102. Furgis, under our new performance based pay system, you owe us $27.000
Performance evaluation andPerformance evaluation and
measurementmeasurement
103. 66° The message of lean thinking° The message of lean thinking
www.rogerclaessens.be
104. The message of Lean ThinkingThe message of Lean Thinking
105. The message of Lean ThinkingThe message of Lean Thinking
• Lean concepts originated in Japan and are embodied in
the Toyota Production System (TPS)
• Its primary initial emphasis is on the reduction of waste
and cycle time.
• Anything that does not add value for the customer is
a waste (some can not be avoided)
• Six sigma initiative typically begins at the top whereas
lean begins at individual level and hence can be
introduced fast and with much less cost.
106. The message of LThe message of Lean Thinkingean Thinking
• Lean thinking is the analysis of the entire chain, i.e. an
end-to-end process
• Attention should be guided to thinks that “customers”
truly value – this is the driving force of change
• It is a matter of attitude and corporate culture
•Business excellence is not a term for a software solution!
107. The message of LThe message of Lean Thinkingean Thinking
• Lean thinking is the analysis of the entire chain, i.e. an
end-to-end process as opposed to measuring and
managing process performance on a function by
function basis
• End-to-end is well in line with the “What’s in it for
me?” or cross-functional behaviours
108. The message of LThe message of Lean Thinkingean Thinking
• Lean thinking is about
gradual unending
improvement by doing
little things better and
setting and achieving
increasingly higher
standards
• « A journey of a thousand
miles begins with a single
step » (Lao Tzu)
109. The message of LThe message of Lean Thinkingean Thinking
• Lean thinking is about the
cost of poor quality
• It is about avoiding
inefficiency, incompleteness,
incorrect or loss of
information
110. The message of LThe message of Lean Thinkingean Thinking
• Lean thinking is about the cost of poor quality
• What is the cost of:
• Repairing
• Reprocessing
• Re handle
• Recheck
• Reanalyse
• Retrain
• Lack of compliance
•
Rewrite procedures, software,…
111. The message of LThe message of Lean Thinkingean Thinking
Lean will not happen without people.
• Lean affects every single person in the organisation, each
in his or her own unique response!
• Managers often spend time on tools or advocating lean and
not enough inquiring = checking with the people, getting
their ideas and reactions and bringing them along.
112. The message of LThe message of Lean Thinkingean Thinking
• Lean thinking is about TOOLS:
° Well over a hundred different Lean, Six Sigma, and
business process management tools are available to
business process excellence practitioners.
° charts, diagrams, benchmarks, failure analysis,
simulation, linear programming, …
113. 77° The philosophy of Six Sigma° The philosophy of Six Sigma
www.rogerclaessens.be
114. The philosophy of Six SigmaThe philosophy of Six Sigma
« Six-sigma »
• Motorola started the introduction of
the “six sigma” concept.
• Originally it is a statistical
measurement encouraging to find all
ways to decrease the deviation from
the mean in all process.
• It is about applying a structured,
scientific method to improve any
aspect of a business, organisation,
process or person.
115. The philosophy of Six SigmaThe philosophy of Six Sigma
« Six Sigma »
• Is the result of the recognition that
there is a statistical correlation
between product complexity, process
capability and system failure.
• Is about determining, through data
analysis, the best possible ways of
meeting the customers' needs while
satisfying yours, and minimising
waste and optimising profits.
116. The philosophy of Six SigmaThe philosophy of Six Sigma
« Six-sigma »
The objective is to:
° achieve business process improvements
° reduction of process variations
° avoiding waste due to unevenness or variation
° it establishes a disciplined focus on quality and efficiency
Waste and mistakes cost many organisations as much as 20%
of their income!
117. The philosophy of Six SigmaThe philosophy of Six Sigma
« Six-sigma »
Is:
° A measure
° A goal to eliminate waste and defect
° A system of management
° It is closely related to « Lean Thinking » (eliminating waste)
It is not for the faint of heart, nor the unprepared organisation. It
is intense, rigorous and it entails a thorough inspection of the
way everything is done. It forces accountability. It exposes
waste.
118. The philosophy of Six SigmaThe philosophy of Six Sigma
« Six-sigma »
• Y=f(X) +ε
Sometimes the error is our
fault, and sometimes it’s just
truly random, but either way
you have a variation
Sometimes you have a
« black swan »!
119. The philosophy of Six SigmaThe philosophy of Six Sigma
« Six-sigma »
• Y=f(X) +ε
•How did it happen?
•Why did it happen?
•What specifically caused the error to happen?
•What is it going to cost?
You want to know the answers to these questions,
questions, questions….
Remember: Regardless of complexity, every variation
has one or more causes! There lies the challenge!
120. The philosophy of Six SigmaThe philosophy of Six Sigma
« Six-sigma »
• Y=f(X) +ε
• Reduction of unwanted variation is the key to achieving
Six Sigma improvements.
•Very simply, a variation is a deviation from
expectation
•The underlying obsession of Six Sigma is the size, trend,
nature, causes, effects and control of the variations.
•Note: If you measure the occurrence of something many
times, it is going to vary around some average, or mean,
value.
121. The philosophy of Six SigmaThe philosophy of Six Sigma
« Six-sigma »
• Y=f(X) +ε
•Why does every output vary?
•Because all input vary
•Because the transformation function varies
You can not eliminate it but you can do something about it
122. The philosophy of Six SigmaThe philosophy of Six Sigma
« Six-sigma »
• Y=f(X) +ε
•« When you can measure what you are speaking about, and
express it in numbers, you know something about it » (Lord
Kelvin)
• We should get past the Y’s and not « hope » it will
change simply by measuring it!
•It does not imply changing it all, as certain factors only carry
the weigth to change that outcome in a significant way
123. TheThe essential of Sessential of Six Sigmaix Sigma
DMAIC
Define
Measure
Analyse
Improve
Control
124. TheThe domains of activitydomains of activity
There are four areas of activity to which
Six Sigma can be applied:
1. Thinking: focuses on improving the
reasoning and efficiency of every
employee
2. Processing
3. Designing of new processes
4. Managing the change
125. TheThe domains of activitydomains of activity
Finally, Six Sigma requires black belts:
• Energized thinking
• An open mind
• Thirst for truth and betterment
• Seeing problems as opportunities
• Questioning fundamental assumptions
• Optimise
• Control
126. 8° Changing attitudes in order8° Changing attitudes in order
to make more moneyto make more money
www.rogerclaessens.be
129. Changing attitudesChanging attitudes
• Obstacles to change!
• Standards are made not just to be
followed but to be improved.
• Cowboy individualism
• Fear of the unknown
• What is in it for me only?
• « Been there, done that… »
130. Changing attitudesChanging attitudes
• Excellent people and companies
focus primarily on beating themselves
• How can we improve ourselves to do
better tomorrow than we did today?
•Where can we improve the end to
end process?
•You are the only one who can change
you!
131. You are at the beginning of a personal value chain
Trust Satisfaction
Your
know-how
Professional
Appreciation
Status
&
Income
Changing attitudes
132. Changing attitudesChanging attitudes
• Transforming corporate
performance by measuring
and managing the drivers of
business success
•80 % of change initiatives
fail due to human factors
•An organisation moves
slower than the individuals
who make up the
organisation!
133. Changing attitudesChanging attitudes
•What do you and your
colleagues truly value?
•How can you decrease
waste?
•What can you do as an
individual in a company
that is embarking upon a
lean journey?
134. Changing attitudesChanging attitudes
• Lean should enable
patiently, orderly and
consistently change of
people’s thinking and
behaviours.
• Lean should enable to
change the culture and
improve it for ever
135. Changing attitudesChanging attitudes
•In the area of
management, lean means
the ability to listen, the
ability to teach and guide,
and the ability to learn
and consider alternative
viewpoints.
•It develops the attitude
that you do not always be
right or have all
the answers.
136. Summary : Key ideas of the workshop
• You do not really know what to improve?
• Look around, listen, question, advise, brainstorm….
• There must be something you can start with…look at the
elements we have seen today- would you rate yourself as perfect
on all those issues?
•Good luck!
137. My personal learning points of
the training are …
What are your key learning points of
the day?
What is your next step?
How are you going to be more
successful?
138. Good luckGood luck
E mail: contact@rogerclaessens.be - Internet: www.rogerclaessens.be
R.J.ClaessensR.J.Claessens&&PartnersPartners
Editor's Notes
Un bilan de santé requiert une approche structurée Exemple : % Frais / Chiffres d'affaires En cas de mauvaise performance, la réaction est de diminuer les frais, mais sont-ils les résultats d'un mauvais contrôle des frais ou d'un chiffre d'affaires médiocre ? Quelle est la cause et quel est l'effet ?
Method: Please ask participants to think of some learning points and write them down (5 – 10 min). Please ask each participant to share one key learning point (only one sentence)