Running head FINANCIAL PERFORMANCE CITY OF DORAL .docx

Running head: FINANCIAL PERFORMANCE CITY OF
DORAL 1
FINANCIAL PERFORMANCE CITY OF DORAL
3
Financial Performance City of Doral
Name
Institutional Affiliation
Financial Performance City of Doral
History of City of Doral
Two real estate developers called Doris and Alfred Kaskel
who bought 2400 acres of land in late 1950s established City of
Doral in the state of Florida. The land was swampy between NW
36 and 74 streets and from NW 79 to NW 117 avenues; they
bought the land for $ 49,000 with the aim of building a hotel
and a golf course. The Kaskel’s constructed the Carillon Hotel
and Doral Beach Hotel on Miami Beach. On the bought land,
they constructed a country club and established a hotel, which
they named as Doral, which is a combination of their names. So
guests at the Miami Beach would be transported to the country

club, which featured blue, red and par 3 golf courses. Among
the events that were hosted at the country club was Florida’s
major PGA event, which was the first Doral Open Invitational
(City of Doral, 2020). Subsequently, guests frequented the
hotels and the country club.
Between 1980 and 2000, Doral’s grandson called Bill built
Doral estates and engaged in a joint venture to build the Doral
park. Because of building the estate, younger families flooded
the area for shopping sprees because the area had not parks,
stores, or schools. The tenants and buyers of the Doral estate
came together as a community; whereas there were no traffic
problems the rapid construction of the estate and the attraction
of many buyers and tenants due to the low cost led the county to
impose a building moratorium (City of Doral, 2020). The high
population and lack of amenities led to increase in the cost of
services. The community in the area established a West Dade
Federation of Homeowner Associations in 1989 to safeguard the
welfare of the community. As a result of the federations’ effort,
there was establishment of police station, lighting, landscaping
and roads in the area.
Over time, the ownership of Doral country club and hotel
changes when Donald Trump bought the club in 2012 for $150
million. Due to change in ownership, the name of the club
changed to Trump National Doral Gold Club. The reputation of
the club for its golf courses continued and expanded
internationally; for example, the Blue Monster continued to host
PGA Tour Tournament until 2016. Apparently, the City of Doral
attracts many companies, families, businesses and retires (City
of Doral, 2020). Between 2010 and 2016, the population of City
of Dorol increased by 26.1% by 12,000 people to 58,000
residents. When the city incorporated in 2003, the population
was 22,709, which is half its current population (Madan, 2017).
Financial Developments since 2014
During the last four years, the City of Doral experienced
increased construction of buildings and growth of investments
that increased the city’s tax base. In 2018, the corporation

raised $12.081 billion; the expansion in the tax base arose due
to diversification of investments in areas such as retail and
wholesale trade, light manufacturing, construction and tourism
(City of Doral, 2018). Generally, the corporation’s assets
exceeded its deferred inflows of resources and liabilities. The
table below shows the a summary of the net position of City of
Doral
2015
2016
2017
2018
Total assets
315,068,814
337,519,822
346,143,957
356,376,077
Total liabilities
41,585,954
57,775,513
57,672,302
55,528,269
Net Position
276,044,345
291,877,613
300,590,734
311,036,836
Based on the summary of the net position, the
corporation’s liabilities reduced during the last two years;
namely 2018 and 2017. However, its total assets increased
leading to increase in its net position. Based on the positive
financial performance of the corporation, it can meet its budget
estimates and effectively plan for future development activities.
Notably, during the budget making process, the city of Doral
engages the public through public participation policy in order

prioritize development areas and ways of expanding or
maintaining its revenue base. Among the corporation’s assets
that are, the highest are transport, energy and buildings.
Financial ratios of the City
Among the financial ratios that would be considered in
this section are total-debt-to-total-assets ratio, debt-to-net
assets ratio, and ratio of general bonded debt outstanding. It is
important to consider the ratio because it shows the financial
leverage of the corporation. Specifically, it considers all the
total assets of the corporation including tangible and intangible
assets. The ratio measures how much of the corporation’s assets
are financed by debt. The ratio indicates how the corporation
has grown its assets over time. It helps planners to determine if
the corporation has enough assets to meet its debt obligations.
Conclusion
The above overview gives a brief history of City of Doral,
how it incorporated and its current financial performance. The
city makes its annual budgets by involving its resident who
priorities which projects and programs should be funded based
on the projected revenue. Based on the comprehensive financial
reports, the corporation continues to register increase in assets;
however, during the last two years, it registered a reduction in
its liabilities. Such trend is beneficial for the financial stability
of the corporation.
References
City of Doral, (2020). Doral History. Web. Accessed on
14/3/2020.
City of Doral, (2018). 2018 Comprehensive Annual Financial
Report. Web. Accessed on 14/3/2020.
Madan, M. O (2017). Why is Everyone Moving to Doral?
Census says it’s the Fastest Growing City in Florida. Web.
Accessed on 14/3/2020.
Project_CharterProject Title:GO HOME!!Black BeltProject

ChampionExecutive SponsorMBB/MentorProblem
StatementBusiness CaseProject GoalsProject ScopeHigh Level
Project TimelineConstraints & DependenciesProject
RisksAdditional InformationPhaseStartFinishIdentify ValueMap
the Value StreamCreate FlowEstablish PullSeek
PerfectionApproval/Steering CommitteeStakeholders &
AdvisorsProject Team &
SME'sNameOrganizationNameOrganizationName Organization
VILLANOVA UNIVERSITY
High Level Process MapPlease add in extra processes and
symbols as neededGO HOME!!
Icing transfers to Kettle 2
Icing in Kettle 1
Check viscosity
Transfer to final assembly
Final quality check
Shortening Quality Check
Package product
SIPOCS.I.P.O.C. TemplateGO
HOME!!SuppliersInputsProcessOutputsCustomers
Start
Step 1
Step 2
Step 3
Step 4
End
VSMValue Stream MapGO
HOME!!SupplierCustomerInformationInformation
&"Arial,Bold"&10Value Stream Map
&"Arial,Regular"&8v3.0
&"Arial,Regular"&8&G
Copyright 2016 GoLeanSixSigma.com. All Rights Reserved.

7 min
5 min
8 min
8 min
10 min
3 min
4 min
1 min
min
min
TOTAL
LT
PT
% C&A
Cause_Effect_DiagramGO HOME!!Instructions:STEP 1 : Define
the problem. What is the product, process or service that has
failed.STEP 2 : Starting with 'Materials' or any other label, ask:
is there anything about materials that might
contribute to the problem. Record it next to one of the arrows
under Materials.STEP 3 : Repeat asking "is there anything about
materials that might contribute to the problem"Problem
Record each result next to an arrow.STEP 4 : Repeat Step 2 & 3
for each successive category.STEP 5 : Identify the candidates
that are the most likely Root CauseSTEP 6 : If further
"screening" is necessary, assess the likely Root Causes using
the "Impact" and "Implement" matrix, selecting items
marked 1, then 2 . . . 4 as priorities.
ParetoCategories# of OccurrencesIssue 125GO HOME!!Issue
220Issue 315Issue 410Issue 55The focus area should be on the
water in the pipe followed by contacting the supplier to
understand why their materials are out of spec.
5-Why5-WHY ANALYSIS SHEETGO HOME!!Note: Continue
on separate page if 5-Whys are not enough to determine root
cause.
WHY #1:

Adjusting pH
WHY #5
Control valve not tunned properly.
WHY #2:
Stoichiometry out of wack
WHY #4
Control valve not shutting off quick enough.
WHY #3
Overshooting pH
TEMPORARY Date 6.8.20
COUNTERMEASURES
Tune the valve and shut off in time.
FINAL COUNTERMEASURE Name Johnny
Jones
- PERMANENT CORRECTIVE ACTION Date 6.15.20
Smart transmitter to be installed that provides warning when
valve tunning is outside of control limits.
VERIFICATION:
No Recurrence in Three Months? TBD Date 6.7.20
Single-Point Lesson? _________ Date ________
DO THE 5 WHY'S MAKE SENSE WHEN READ
BACKWARD?
Waste Walk8 Wastes/Waste WalksDefects - Re-adjusting
process parameters, reworking finished products, off spec
materialsDefectsOverproduction - OverproductionWaiting -
Waiting for raw materials, maintenance personnel, processes to
finish, and instructionsWaitingNon Utilized Talent - Workers
not involved in improvement areas; input or feedback ignored.

Changes without consulting workers and employees not
challengedNon Utilized TalentTransportation - Putting products
in work-in-progress areas and moving materials due to poor
layoutTransportationInventory (Excess) - Work-in-progress,
rework waiting for testing, excessive raw and finished
productsInventoryMotion (Excess) - Moving tools and people to
defferent areas, excessing manual material
movementMotionExcessive Processing - Excessive Quality
checks, Performing operations not requiredExcessive
ProcessingWaste TypeDescribe the waste you sawGO
HOME!!DefectsWrong specification of material
Control_PlanControl PlanGO HOME!!Process:Preparer:Page:
ofCustomer:Email:Reference No:Stakeholder:Phone:Revision
Date:Business:Owner:Approval:ProcessCritical To Quality /
MetricSpecification/ RequirementMeasurement MethodSample
SizeMeasure FrequencyResponsible for MetricCorrective
ActionResponsible for ActionLower Spec LimitUpper Spec
LimitEvaluate specifications for thick/thin
productsSpecifications between 200,000 – 600,000 cpsLSL -
200000
USL - 600000Viscosity measured through Brix Meter5Every
BatchT AgustiadyAdd in Water to specifications if thick, add in
shorterning to specifications if thinM Meisner
KanbanKANBAN CARDGO HOME!!Part Description/Picture if
ApplicablePart Number ProfileQTY.Lead TimeDue
DateSupplierLocationCard #1 OF 2KANBAN CARDPart
Description/Picture if ApplicablePart Number ProfileQTY.Lead
TimeDue DateSupplierLocationCard #2 OF 2
Audit_ChecklistAudit ChecklistTarget Area:Statement of Audit
Objective:Auditor:Audit Date:GO HOME!!Audit
TechniqueAuditable Item, Observation, Procedure
etc.Individual Auditor Rating (Circle Rating)ObservationHave
all associates been trained?YESNOObservationIs training
documentation available?YESNOObservationIs training

documentation current?YESNOObservationAre associates
wearing proper safety gear?YESNOObservationAre SOP's
available?YESNOObservationAre SOP's
current?YESNOObservationIs quality being
measuredYESNOObservationIs sampling being conducted in
random fashionYESNOObservationIs sampling meeting it's
sample size target?YESNOObservationAre control charts in
controlYESNOObservationAre control charts
current?YESNOObservationIs the process capability index
>1.0?YESNONumber of Out of Compliance ObservationsTotal
ObservationsAudit YieldERROR:#DIV/0!Corrective Actions
RequiredAuditor Comments
Villanova University
College of Professional Studies
Page 1 of 18
Case Study:
Lean Process Improvement –
Nova Point
Tina Agustiady
Certified Six Sigma Master Black Belt

Page 2 of 18
Executive Summary
Nova Point is a growing product for a main ice cream factory
named Uncle T’s.
The product is selling extremely well, and sales have been
rising for the past
year. Over the past year, even with the increase of sales, there
has also been an
increase in complaints for thick or thin ice cream. Customers
felt that some ice
cream was too thick and lost the fluffy texture, while others had
thin ice cream
that melted too quickly in their mouth, which made it feel like a
liquid. Poor quality
of the Nova Point causes thick or thin product, resulting in
major variation in
product due to materials, methods, machinery, measurements,

manpower, and
Mother Nature.
The product is made in two main factories, but the main
problems are
significantly coming from one factory. The product with the
problems is made on
a production line where the temperature is warm within the
factory. They are also
scrapping a great amount of product due to it now being
inedible. It goes through
a series of processes – mainly kettles, where raw materials enter
and then go
through a series of mixing steps. The materials are then pumped
out onto a
production line and thereafter packaged. The current first pass
quality is 91%,
and there are many holds on the product due to thick or thin
product that is held
within the factory before it is sent to the customer. The goal of
the project is to:

Page 3 of 18
Methodology
hile implementing
specifications
for ingredients.
t replacement and/or upgrades.
What Is Lean?
Lean is the pursuit of perfection via a systematic approach to
identifying and
eliminating waste through continuous improvement of the value
stream,
enabling the product or information to flow at a rate determined
by the pull of the
customer.
Figure 1. Lean System

Identify
Value
Map the
Value
Stream
Create
Flow
Establish
Pull
Seek
Perfection
Page 4 of 18
Introduction
Tina Agustiady – Continuous Improvement Leader
Tom Jones – Operator
Michelle VanHutson – Operator
John George – Production Engineer

Nancy Feller – Maintenance Coordinator
Todd Peterson – Plant Manager and Project Champion
Andy Myers – Executive Sponsor
Master Black Belt – Michael Bell
The team was selected based on knowledge and expertise of the
process.
The team did a great job and was proficient and organized
during the project.
Identify Value
A project charter was mapped out to show responsible
personnel, problem
statements, goals, and timelines.
Page 5 of 18
Deliverable Module 3
Please fill out a project charter from the Excel templates
provided.

Figure 2. Project Charter
PROJECT CHARTER PURPOSE
The purpose of the Continuous Improvement project is to pilot
the CI
foundation in a factory utilizing a structured approach and being
able to
benchmark the findings across processes. We want to identify
where we
can add value, and this can be seen through the project charter.
PROJECT EXECUTIVE SUMMARY
implementing
specifications for ingredients.
Create standardized work and train all associates.
Phase Start Finish
Identify Value
Map the Value
Stream
Create Flow
Establish Pull
Seek Perfection

Organization
Approval/Steering Committee Stakeholders & Advisors Project
Team & SME's
Name Organization Name Organization Name
High Level Project Timeline Constraints & Dependencies
Project Risks Additional Information
Project Goals Project Scope
Problem Statement Business Case
Project Title:
Black Belt Project Champion Executive Sponsor MBB/Mentor
Page 6 of 18
PROJECT OVERVIEW
Business justification consists of reducing thin/thick issues
associated on
the manufacturing line and increasing first pass quality (FPQ).

PROJECT GOALS
Table 1. Project Goals
Goals Objectives
Increase FPQ to
99% and reduce
holds by 10%
with specifications and reduce thick/thin
issues.
accurate or need to be revised (standard
deviations).
process and create manual.
y.
for correlation versus 24-hour viscosity.
Table 2. Milestones and Deliverables
Milestone Deliverable
1. Conduct training • Identify training date.
2. Create manual • Manual will be for documentation and
training purposes.
3. Create preventative

maintenance (PMs)
for main equipment
• PMs will be established, and sign-off sheets
will be available.
Page 7 of 18
Milestone Deliverable
4. Benchmark factory
with best practices
• Determine best in-class process and
implement in both manufacturing plants.
5. Reduce holds and
consumer concerns
by 10%
• Determine correlation between holds and
consumer concerns.
6. Determine root
causes of each
hold and consumer
concern and
document action
plan

• Ongoing
7. Maintain consumer
concerns under
2.5M pounds,
focusing on v-line
• Ongoing
8. Reduce material
waste from icings
and v-line back to
2018 levels or
better
• Ongoing
9. Improve
consistency and
reduce variation
from v-line process
• Ongoing
A control plan will be completed at the end of the project.
A process map was drawn out in order to visually see each of
the process steps as they
occur.

Please complete a high-level process map of the current process
using the
Excel template provided.
The process is defined as the following:
• Placing icing in Kettle 1
• Completing a shortening quality check
• Icing being transferred to Kettle 2
Page 8 of 18
• Completing a viscosity check
• Transfer product to final assembly
• Final quality check
• Package product
• Process map
Conclusion of Identify Value
The Identify Value step showed that the processes committed by
Nova Point are

important to the customers and the business. A high-level
process map was
completed in order to more fully understand the steps. The
project team now has
a baseline to begin to map the value stream.
Map the Value Stream
The goals of mapping the value stream were to determine the
key factors for
variation issues, machine issues, and variation in Nova Point
process through
statistical analysis and graphical analysis. The goal of the
project is to increase
first pass quality from 91% to 99%, and to reduce holds by 10%.
A SIPOC was performed to see the high-level process inputs,
outputs, and
process steps.
Please complete:
• A SIPOC utilizing the Excel template provided
• A high-level Value Stream Map utilizing the Excel template
provided
A cause-and-effect diagram was created to identify different
variables that play a part in

the process. This was done for the Nova Point thin and thick
holds.
Page 9 of 18
Root cause analysis includes a very structured approach to
investigating issues for a
permanent fix of the problem. What is sought is the true cause
of the problem, which
most people mistake for short-term fixes. Putting guards in
place on manufacturing lines
as well as properly placing buckets in order to eliminate waste
are examples of short
fixes. The problem still occurs, but there is just a measure put
in place to try and
eliminate the waste. The prevention of the problem from
occurring is not fixed.
Even though assumptions are utilized for root cause analysis,
they should be backed up
with documentation and data. Data driven conclusions should be
made when assuming

problems.
Cause-and-effect diagrams are used to examine effects of
problems by exploring the
possible causes and to point out possible areas where data can
be collected.
They are performed to find potential solutions to a problem by
looking for the root
cause(s).
Steps to Conducting a Fishbone or Cause-and-Effect Diagram
1. Brainstorm all possible causes of the problem or effect
selected.
• The initial objective is to achieve quantity of ideas rather than
quality of ideas.
One person’s idea can trigger someone else’s idea, and a chain
reaction will
occur.
• No criticism is allowed; all team members must participate.
2. Classify the major causes under the following categories:
• Manpower
• Machinery
• Method

Page 10 of 18
• Measurement
• Material
• Mother Nature (environment)
Please complete a cause and effect diagram using the Excel
template
provided.
A pareto was completed to see what the biggest reasons were
for having quality
problems.
The following information was found:
Table 3. Occurrences by Category
Categories Number of Occurrences
Water in pipe 55
Liquid sucrose 25
Supplier providing out of spec materials 48
Clean out water not purged 32
Quality of shortening 41

Please complete a Pareto chart with the information given using
the Excel
template provided.
It could automatically be seen according to the Pareto chart that
the water in the pipe
needed to be dealt with along with product specifications and
the quality of the
shortening.
Finally, specifications were gathered to ensure the process was
on target:
osity.
Page 11 of 18
– 600,000 cps
ctory B specs: viscosity of 320,000 – 512,000 cps

Conclusion of Map the Value Stream
Data was taken for as many parameters as possible before
changing any variables. It
was found that piping was making a significant impact on the
process, and analysis
needed to be completed for that.
The following was accomplished:
• Process mapping
• Data gathering
• Cause-and-effect diagram
• Root cause analysis
• Pareto chart
Create Flow
It could automatically be seen that the water in the pipe needed
to be dealt with along
with product specifications and the quality of the shortening.
The team did a 5 Whys analysis to understand why the water
was clogging in the pipe
shown in the figure below.

Page 12 of 18
Figure 3. Water Pipe
Please complete a 5 Whys analysis on the water in the pipe
issue using the
Excel template provided.
It was important to understand the types of waste that were
occurring in the process.
The team decided to do a floor walk (Gemba walk) to find the
main types of waste
associated with the acronym DOWNTIME.
Please complete the Waste Walk tab in the Excel template
provided. Be
creative here; there are no right or wrong answers.
Conclusion of Create Flow
In Lean management, flow is a key concept. Since any kind of
waiting is a waste, when

creating a flow of value, your goal is to ensure smooth delivery
from the second you
receive an order to the moment when you deliver it to the
customer.
Hints to improving flow:
• Map the process.
Page 13 of 18
• Talk to subject matter experts about issues.
• Identify all types of different waste in the current process.
• Map an ideal state – the perfect process.
• Develop an action plan.
• Actively monitor the new processes put into place by creating
performance
measures.
• Think about places where batch processing can be changed to
single piece flow.
Establish Pull

The team decided to change the piping so that water could flow
quicker through the
piping to make more consistent product that was in
specification. The extra water in the
pipe could make the product thin by dispersing too much water
from the pipe or too
thick by not having enough water because it was stuck in the
pipe.
The changes to the piping were made immediately.
Figure 4. Changes to Piping
Ensure Pipe from Pipe #1 to Product is purged and has no
residual
water
Changed pitchRemoved sweep
Page 14 of 18
Since the temperature of 235 degrees in Factory A seemed to
have better specifications
than Factory B at a lower temperature, we decided to benchmark

and make a standard
operating procedure to heat the product to 235 degrees. The
team noticed that all of the
raw ingredients were brought to the line at the beginning of the
shift. This caused some
of the ingredients to start melting before they were put in the
kettle.
Conclusion of Establish Pull
Many opportunities were identified, and action items were
completed to improve the
variation issues for Nova Point. More opportunities will
continue to be sought once
proper practices such as the ones stated in the control phase
continue to be ensured.
-way valve of
pipe
and consistently
perature changes to Benchmark Factory A
The three major variables are listed below:
Variable 1 – Piping

• After several tests and data analysis, the thin and thick issues
were minimized
after the piping changes.
Variable 2 – Specifications for Thin or Thick Product
• Specifications were determined for thin or thick product.
• We also spoke to the supplier and changed our specification
ranges with them
saying we would no longer take any raw material out of
specification because it
was ruining our reputation.
Variable 3 – Temperatures
Page 15 of 18
• The temperature of 235 degrees in Factory A seemed to have
better
specifications than Factory B at a lower temperature.
Please choose which variable(s), if any, are key factor(s) for the

root cause
of the thick/thin product issue.
Seek Perfection
The following is a control plan is a document that:
• Provides “one-stop shopping” for a summary of your team’s
project.
• Helps others understand what was done.
• Is used to build on without having to reinvent the wheel.
• Allows for replication.
• Is a final list of the Xs (input variables) and Ys (output
variables).
• Exists solely to ensure that we consistently operate our
processes such that
product meets customer requirements.
There are several basic steps to completing a control plan:
1. Collect existing documentation for the process.
2. Determine the scope of the process for the current control
plan.
3. Form teams to update the control plan regularly.
4. Replace short-term capability studies with long-term
capability results.
5. Complete control plan summaries.

6. Identify missing or inadequate components or gaps.
7. Review training, maintenance, and operational action plans.
8. Assign tasks to team members.
Page 16 of 18
9. Verify compliance of actual procedures with documented
procedures.
10. Train or retrain operators.
11. Collect signoffs from all departments.
12. Verify effectiveness with long-term capabilities.
A control plan ensures consistency while eliminating variation
in the system.
Control plans help people because they sustain processes that
were put in place.
Please complete a control plan stating how you will sustain the
improvements made using the Excel template provided.

The team decided to setup a Kanban system in order to have the
ingredients come to
the line at the proper temperature and just in time for them to
use them.
Please complete the Kanban cards by filling out the following
information:
• Part description/picture if applicable
• Part number
• Profile
• Quantity
• Lead time
• Due date
• Supplier
• Location
• Card number (generally two Kanban cards: 1 of 2 and 2 of 2)
Page 17 of 18

The audit checklist will continually be audited to ensure the
manufacturing groups are
on track.
Please complete an audit checklist to ensure the process stays in
a
sustainable manner.
Figure 5. Audit Checklist
Conclusion to Project
One main change was made to minimize variation, and this
involved the piping. The
water was being trapped in a pipe, making the product thick or
thin based on when the
water purged from the pipe. The pipe was changed and
immediately fixed the
problems. A standard deviation change was also implemented to
ensure customers
were getting in-spec products. The standard deviation was
centered. The temperature
Target Area: Statement of Audit Objective: Auditor: Audit
Date:

Audit Technique Auditable Item, Observation, Procedure etc.
Observation Have all associates been trained? YES NO
Observation Is training documentation available? YES NO
Observation Is training documentation current? YES NO
Observation Are associates wearing proper safety gear? YES
NO
Observation Are SOP's available? YES NO
Observation Are SOP's current? YES NO
Observation Is quality being measured YES NO
Observation Is sampling being conducted in random fashion
YES NO
Observation Is sampling meeting it's sample size target? YES
NO
Observation Are control charts in control YES NO
Observation Are control charts current? YES NO
Observation Is the process capability index >1.0? YES NO
#DIV/0!
Auditor Comments
Audit Checklist
Individual Auditor Rating
(Circle Rating)
Number of Out of Compliance Observations
Total Observations
Audit Yield
Corrective Actions Required

of 18
seemed to be an issue, and training was completed to ensure
everyone was heating
the product to the same temperature.
Preventative maintenance and training ensure the variation is
minimized and continues
monthly and quarterly.
The successes of the project are as follows:
ved waste from the process.
Lean Six Sigma Tools Used

Executive SummaryMethodologyWhat Is
Lean?IntroductionIdentify ValueDeliverable Module 3PROJECT
CHARTER PURPOSEPROJECT EXECUTIVE
SUMMARYPROJECT OVERVIEWPROJECT
GOALSDeliverable Module 4Conclusion of Identify ValueMap
the Value StreamDeliverable Module 4Steps to Conducting a
Fishbone or Cause-and-Effect DiagramDeliverable Module
5Deliverable Module 5Conclusion of Map the Value
StreamCreate FlowDeliverable Module 5Deliverable Module
6Conclusion of Create FlowEstablish PullConclusion of
Establish PullDeliverable Module 6Seek PerfectionDeliverable
Module 7Deliverable Module 7Deliverable Module 7Conclusion
to Project
2
2
Title of the Report Goes Here in Bold
Student Name
Masters of Accountancy,
ACG6505 Advance Governmental and Fund Accounting
Dr. Dahli Gray, CPA, CMA, CGMA, CFE
Date
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Running head FINANCIAL PERFORMANCE CITY OF DORAL .docx

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Running head FINANCIAL PERFORMANCE CITY OF DORAL .docx