Increasing Profitability. Improving EBITDA.

1. Direct, Measurable
Bottom-Line Results
Performance and Profitability Improvement
Audit | Tax | Advisory | Risk | Performance The Unique Alternative to the Big Four ®

2. Crowe Horwath LLP
The Bottom-Line Approach to A key component of Crowe Performance
Improvement team assignments is
Performance Improvement the installation of the Crowe Horwath
Accountability and Management Perfor-
mance System (CHAMPS), a proprietary
Today’s business executives are searching for more balanced scorecard methodology that
than just process improvement – they seek profitability helps support and maintain the financial
improvement year after year. Going
improvement. That’s exactly what Crowe Horwath LLP’s
beyond the traditional limitations of
Performance Improvement team delivers. the balanced scorecard, CHAMPS also
provides critical accountability and
This Crowe team has had great Turning Performance change-management tools, enabling
success driving bottom-line profit-
ability improvement in a wide variety of
Challenges Into clients to not only recognize the key
performance information, but also
industries, delivering performance and Profitability Improvement identify how to change behaviors
process solutions that provide direct, Crowe’s team approaches each client situ- based on this information.
immediate, significant, and measurable ation objectively and assertively. Instead
financial benefit. of redefining your business’s challenges to
match the available tools, Crowe begins
Why New Technology
The Crowe Performance Improvement by accurately identifying the challenge and Often Fails to Deliver
team helps businesses identify the root the financial opportunity it presents before Business technologies have made
causes of poor performance, and then attempting to define the appropriate tools dramatic advances in recent years,
designs and helps implement solutions and techniques. Crowe brings dedicated so it is no surprise that attempts at
to streamline processes, reduce waste, specialists with proven expertise in appro- performance improvement often begin
improve management effectiveness, priate tools and methodologies such as: with a focus on technology. Eventually,
enhance revenue, and address a broad however, most businesses discover the
range of additional, specific concerns. ■■ Planning and scheduling optimization fundamental flaw in this approach: They
■■ Productivity improvement are automating a defective process.
Crowe’s team draws on the broad-
■■ Accountability and performance
est possible array of solutions and This explains why so many technology-
management
approaches, and identifies those specific driven improvement efforts deliver only
■■ Inventory and materials management
tools and methods that will produce mixed results, at best. Typically the
optimization
an immediate positive financial impact. best-running divisions, departments, or
■■ Supply chain optimization
This approach differentiates Crowe from facilities can adapt to the new technol-
■■ Gross margin and pricing optimization
narrowly focused specialists or niche ogy relatively smoothly, but the poor
consultancies that typically approach ■■ Capacity management
performers end up doing even worse.
every challenge as an opportunity to ■■ Cycle and lead-time reduction
Moreover, their dysfunctional work pro-
apply the same, familiar tools. ■■ Sales and operations planning cesses are now automated – and even
■■ SG&A optimization more difficult to correct. Unfortunately,
Then, rather than merely making recom- ■■ Efficiency improvement this discovery generally comes only after
mendations, the Crowe team employs a
■■ Overall equipment effectiveness several years of wasted effort and mil-
hands-on approach that delivers imme-
(OEE) and downtime reduction lions of dollars in costs – both in direct
diate bottom-line improvement during
■■ Lean and Six Sigma expenditures and in lost opportunities.
the course of the assignment, while also
■■ Total productive maintenance (TPM)
establishing a foundation for long-term,
sustainable growth in the organization’s ■■ Total quality management (TQM)
overall value.
6

3. Crowe Performance and Profitability
Improvement: Direct, Measurable
Bottom-Line Results
A much more effective approach is to you apply proven and continuing Demonstrated Success
focus first on the process rather than process improvement initiatives in
Crowe’s Performance Improvement
the technology. By identifying process a variety of venues.
team has achieved results in a broad
shortcomings, measuring their financial
In addition, clients frequently comment array of businesses in both product
impact, prioritizing the most critical,
on the Crowe team’s insight and and service sectors:
and then addressing the root causes of
process problems, Crowe’s Performance ability to quickly discern opportuni-
■■ Aerospace
Improvement team helps you fix the ties. This, coupled with the ability to
■■ Automotive
process before you invest in technology. quickly prioritize needed actions and
■■ Biotech
rally client teams to achieve rapid
Not only is this approach more effective results, produces a unique “bias for ■■ Building materials
in the long term, it also generates signifi- action” that is the hallmark of a Crowe ■■ Chemicals
cant savings rapidly. In many instances, Performance Improvement initiative. ■■ Construction
the improved financial performance ■■ Consumer goods
that results from optimizing business What Makes It Work ■■ Electronics
processes can help fund necessary ■■ Energy
As important as technical and
technology upgrades, which in turn ■■ Flooring
industry expertise are, Crowe’s
can greatly multiply the benefits. ■■ Flow control
Performance Improvement team
adds a third essential component: ■■ Food and beverage
What Sets Us Apart a proven, systematic approach. ■■ Foundry
Crowe’s Performance Improvement team ■■ Healthcare operations
has built a strong track record of deliver- ■■ We Find the Right Levers – Crowe’s
■■ Heavy machinery
ing measurable financial results. Among analytical approach identifies those
■■ Industrial equipment
the key factors that set Crowe apart are: areas where performance improvement
■■ Industrial services
will have direct financial impact, so we
■■ Quality of Our Team – Crowe’s can focus our efforts in those areas. ■■ Metals and mining
consulting team members bring years ■■ We Implement What We Recom- ■■ Petrochemical
of experience to bear. Inexperienced mend – Rather than merely presenting ■■ Packaging
staffers are not brought in to train at reports and recommendations, Crowe’s ■■ Pharmaceuticals and life sciences
the client’s expense. team works side-by-side with you at ■■ Plastics
■■ Broad and Deep Expertise Across every level of your business to help get ■■ Private equity
a Range of Industries – Our team is the promised improvement. ■■ Pulp and paper
composed of proven performers in a ■■ We Stick With You Until the Results ■■ Printing
host of industries, as well as special- Are Delivered – You and we agree ■■ Railways
ized experts in specific management upon a specific, guaranteed financial ■■ Refrigeration
tools and methods. return at the outset of the assignment –
■■ Restaurant operations
■■ Positive ROI – Above all, our and we stay with you until it’s achieved.
■■ Rubber
approach achieves immediate and ■■ We Empower You to Make It Last –
■■ Telecommunications
measurable financial improvement, We go beyond merely training your
■■ Textiles
producing an agreed-upon return people in tools and techniques,
on the client’s investment. and instill an attitude of continuous
■■ Long-Term Commitment – Our goal improvement so that the results are
is to establish ongoing relationships sustained – and form the basis for
with successful companies, helping further improvement.
www.crowehorwath.com 7

4. Contact Information The Results: The Next Step
Ron Melcher is a partner with What’s in It for You Is there real, significant opportunity for
Crowe Horwath LLP. He can be The Crowe Performance Improvement profitability improvement in your orga-
reached at 404.442.1639 or team’s hands-on approach has helped nization? One phone call can get you
ron.melcher@crowehorwath.com. businesses in dozens of industries started toward answering that question.
address a broad array of specific
Bart Kelly is a partner with Ron Melcher and Bart Kelly, who lead
challenges – from underperforming
Crowe Horwath LLP. He can be Crowe’s Performance Improvement
operations, low productivity, and
reached at 404.442.1627 or services, have more than 20 years of
shortcomings in quality and service
bart.kelly@crowehorwath.com. hands-on experience helping hundreds of
to scheduling, inventory, capacity
companies achieve measurable, verifiable
Doug Schrock is a partner with management, and revenue challenges.
bottom-line improvement. They would
Crowe Horwath LLP. He can be be happy to discuss your company’s
By clearly identifying the root causes
reached at 212.572.5545 or current situation, and give you their
of poor performance, and by designing
doug.schrock@crowehorwath.com. frank initial impression of the potential
and implementing specific solutions
in a proven and highly interactive opportunities in your organization.
approach, the Crowe team can help your Based on that initial conversation you
organization achieve both immediate will be in a better position to determine
bottom-line improvement and long-term, if a no-cost, no-obligation review of
sustainable growth in enterprise value. your business might be worthwhile.
About Crowe Horwath LLP
Crowe Horwath LLP (www.crowehorwath.com) 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 2,400 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,
consisting of 150 independent accounting and management consulting firms with
offices in more than 580 cities around the world.
www.crowehorwath.com
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