2013년 11월 25일 월요일

오전 8:35

By Valrie Likens

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About 'management accounting case studies'|Beaulieu, Cutler, Ho, and Horrigan: The Business Case for Diabetes Disease Management: A Case Study of HealthPartners and Independent Health Association







About 'management accounting case studies'|Beaulieu, Cutler, Ho, and Horrigan: The Business Case for Diabetes Disease Management: A Case Study of HealthPartners and Independent Health Association








               Ｉｎ               ｒｅｃｅｎｔ               ｙｅａｒｓ,               ｋｎｏｗｌｅｄｇｅ               ｍａｎａｇｅｍｅｎｔ               (ＫＭ)               ｈａｓ               ｃｒｅａｔｅｄ               ａ               ｃｏｍｐｅｔｉｔｉｖｅ               ａｄｖａｎｔａｇｅ               ｆｏｒ               ｂｕｓｉｎｅｓｓ               ｈｅｌｐｉｎｇ               ｉｔ               ｔｏ               ｕｎｄｅｒｓｔａｎｄ               ｉｔｓ               ｃｕｓｔｏｍｅｒ               ｎｅｅｄｓ               ａｎｄ               ｗａｎｔｓ.

Ｔｈｅ               ｅｖｉｄｅｎｃｅ               ｏｆ               ｔｈｉｓ               ｉｓ               ｉｎ               ｔｈｅ               ｓｕｂｓｔａｎｔｉａｌ               ｇｒｏｗｔｈ               ｉｎ               ｔｈｅ               ｃｏｎｓｕｌｔｉｎｇ               ｓｅｃｔｏｒ.

Ｏｎｅ               ｏｆ               ｔｈｅ               ｐｒｉｍａｒｙ               ｓｅｒｖｉｃｅｓ               ｒｅｎｄｅｒｅｄ               ｉｓ               ｓｏｌｖｉｎｇ               ｔｈｅ               ｐｒｏｂｌｅｍ               ｏｆ               ｍａｋｉｎｇ               ｄｅｃｉｓｉｏｎ-ｍａｋｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               ｖｉｓｉｂｌｅ               ｓｏ               ｔｈａｔ               ｔｈａｔ               ｂｕｓｉｎｅｓｓ               ｃａｎ               ａｃｔ               ｉｎ               ｒｅｓｐｏｎｓｅ               ｔｏ               ｔｒｅｎｄｓ               ｒｅｖｅａｌｅｄ               ｂｙ               ｔｈａｔ               ｉｎｆｏｒｍａｔｉｏｎ.

Ｔｈｅ               ｂｙｐｒｏｄｕｃｔ               ｏｆ               ｔｈｅ               ｐｒｏｃｅｓｓ               ｂｅｃｏｍｅｓ               ＫＭ.

Ｔｏ               ｔａｋｅ               ｔｈｉｓ               ｏｎｅ               ｓｔｅｐ               ｆｕｒｔｈｅｒ,               ｄｏｅｓ               ｋｎｏｗｌｅｄｇｅ               ｍａｎａｇｅｍｅｎｔ               ｃｒｅａｔｅ               ａ               ｃｏｍｐｅｔｉｔｉｖｅ               ａｄｖａｎｔａｇｅ               ｆｏｒ               ｂｕｓｉｎｅｓｓ?
               Ｂｕｓｉｎｅｓｓ               ｆｕｎｃｔｉｏｎｓ               ｏｎ               ｔｗｏ               ｋｎｏｗｌｅｄｇｅ               ｔｙｐｅｓ,               ｔｈｅｙ               ａｒｅ               ｃｏｄｉｆｉｅｄ               ａｎｄ               ｔａｃｉｔ.

Ｔｏ               ｕｎｄｅｒｓｔａｎｄ               ｔｈｅ               ｄｉｆｆｅｒｅｎｃｅ               ｉｎ               ｔｈｅ               ｔｗｏ               ｋｎｏｗｌｅｄｇｅ               ｔｙｐｅｓ,               Ｗ.

Ｆ.

Ｌｅｖｅｒ               ｄｅｆｉｎｅｓ               ｔｈｅｍ               ｔｈｉｓ               ｗａｙ,
               "Ｃｏｄｉｆｉｅｄ               ｋｎｏｗｌｅｄｇｅ               ｏｒ               ｉｎｆｏｒｍａｔｉｏｎ               ｉｓ               ｗｉｄｅｌｙ               ａｖａｉｌａｂｌｅ               ｔｈｒｏｕｇｈ               ｔｅｌｅ-ｃｏｍｍｕｎｉｃａｔｉｏｎｓ               ｓｙｓｔｅｍｓ               ｓｕｃｈ               ａｓ               ｔｈｅ               Ｉｎｔｅｒｎｅｔ.

Ｉｔ               ｆａｃｉｌｉｔａｔｅｓ               ｍｏｓｔ               ｂｕｓｉｎｅｓｓｅｓ'               ｅｆｆｉｃｉｅｎｃｙ               ｂｙ               ｗｉｄｅｎｉｎｇ               ｓｕｐｐｌｉｅｒ               ｂａｓｅｓ               ａｎｄ               ａｃｃｅｓｓ               ｔｏ               ｍａｒｋｅｔｓ,               ｎｏｔｉｆｙｉｎｇ               ｔｈｅ               ｅｘｉｓｔｅｎｃｅ               ｏｆ               ｐｒｏｄｕｃｅｒ               ｓｅｒｖｉｃｅｓ,               ｗｉｄｅｎｉｎｇ               ｌａｂｏｕｒ               ｓｈｅｄｓ               ａｎｄ               ｌａｂｏｕｒ               ｆｉｅｌｄｓ,               ａｎｄ               ｐｒｏｖｉｄｉｎｇ               ｆｉｎａｎｃｉａｌ               ｉｎｆｏｒｍａｔｉｏｎ.

Ｈｏｗｅｖｅｒ,               ａｓ               ｉｔ               ｉｓ               ａｖａｉｌａｂｌｅ               ｔｏ               ａｌｌ               ａｔ               ｌｏｗ               ｏｒ               ｚｅｒｏ               ｃｏｓｔ,               ｉｓ               ｕｂｉｑｕｉｔｏｕｓ,               ａｎｄ               ｉｓ               ｕｎａｍｂｉｇｕｏｕｓ,               ｉｔ               ｃｏｎｆｅｒｓ               ｎｏ               ｃｏｍｐｅｔｉｔｉｖｅ               ａｄｖａｎｔａｇｅ               ｏｎ               ｉｔｓ               ｒｅｃｉｐｉｅｎｔｓ.

Ｔａｃｉｔ               ｋｎｏｗｌｅｄｇｅ,               ｏｎ               ｔｈｅ               ｏｔｈｅｒ               ｈａｎｄ,               ｉｓ               ａｖａｉｌａｂｌｅ               ｏｎｌｙ               ｔｏ               ｌｉｍｉｔｅｄ               ｎｕｍｂｅｒｓ               ｏｆ               ｃｏｎｔａｃｔｓ,               ｏｆｔｅｎ               ｒｅｑｕｉｒｅｓ               ｔｏ               ｂｅ               ｐａｓｓｅｄ               ｆａｃｅ-ｔｏ-ｆａｃｅ               ｂｅｃａｕｓｅ               ｉｔ               ｉｓ               ｉｍｐｏｒｔａｎｔ               ｔｈａｔ               ｒｉｓｋ               ａｎｄ               ａｍｂｉｇｕｉｔｙ               ｂｅ               ｍｉｎｉｍｉｓｅｄ,               ａｎｄ               ｄｏｅｓ               ｃｏｎｆｅｒ               ｃｏｍｐｅｔｉｔｉｖｅ               ａｄｖａｎｔａｇｅ               ｏｎ               ｉｔｓ               ｒｅｃｉｐｉｅｎｔｓ               (ｐ.

861)."
               Ｉｎ               ｔｈｅ               ｃｏｎｔｅｘｔ               ｏｆ               ｃｏｄｉｆｉｅｄ               ａｎｄ               ｔａｃｉｔ               ｋｎｏｗｌｅｄｇｅ,               ＫＭ               ａｃｃｏｕｎｔｓ               ｆｏｒ               ｂｏｔｈ               ｔｙｐｅｓ,               ｂｌｅｎｄｓ               ｔｈｅｍ               ａｎｄ               ｓｅｅｋｓ               ｔｏ               ｌｅｖｅｒａｇｅ               ｔｈｅｍ               ｔｏ               ｔｈｅ               ｆｕｌｌｅｓｔ               ｅｘｔｅｎｔ               ｏｆ               ｃｏｍｐｅｔｉｔｉｖｅ               ａｄｖａｎｔａｇｅ.

Ｔｈｅ               ｆｉｅｌｄ               ｏｆ               ＫＭ               ｉｓ               ｎｏｔ               ｎｅｗ,               ｂｕｔ               ｔｈｅ               ｐｒａｃｔｉｃａｌ               ｕｎｄｅｒｓｔａｎｄｉｎｇ               ａｎｄ               ｆｏｒｍａｌｉｚｅｄ               ａｐｐｒｏａｃｈ               ｔｏ               ａｎａｌｙｚｉｎｇ               ｋｎｏｗｌｅｄｇｅ               ｆｏｒ               ｂｕｓｉｎｅｓｓ               ａｐｐｌｉｃａｔｉｏｎ               ｉｓ               ａ               ｆａｉｒｌｙ               ｒｅｃｅｎｔ               ｄｉｓｃｉｐｌｉｎｅ.
               Ｃｅｒｔａｉｎ               ｔｙｐｅｓ               ｏｆ               ｂｕｓｉｎｅｓｓ               ｈａｖｅ               ｂｅｅｎ               ｋｎｏｗｌｅｄｇｅ               ｉｎｔｅｎｓｉｖｅ               ｆｏｒ               ｍｏｓｔ               ｏｆ               ｔｈｅｉｒ               ｅｘｉｓｔｅｎｃｅ.

Ｋｎｏｗｌｅｄｇｅ               ｉｎｔｅｎｓｉｖｅ               ｆｉｒｍｓ               ａｒｅ               ｆａｉｒｌｙ               ｅａｓｙ               ｔｏ               ｒｅｃｏｇｎｉｚｅ               ｌｉｋｅ               ａｃｃｏｕｎｔｉｎｇ,               ｌａｗ               ａｎｄ               ｍｅｄｉｃａｌ               ｐｒａｃｔｉｃｅｓ.

Ｔｈｅｙ               ｄｅｐｅｎｄ               ｇｒｅａｔｌｙ               ｏｎ               ａｃｃｕｍｕｌａｔｅｄ               ｂｏｄｉｅｓ               ｏｆ               ｋｎｏｗｌｅｄｇｅ               ｔｈａｔ               ａｒｅ               ｃｏｄｉｆｉｅｄ.

Ａ               ｃｏｎｃｉｓｅ               ｄｅｆｉｎｉｔｉｏｎ               ｏｆ               ｔｈｅｓｅ               ｂｕｓｉｎｅｓｓ               ｔｙｐｅｓ               ｉｓ,               "ａ               ｃｏｍｐａｎｙ               ｗｈｅｒｅ               ｍｏｓｔ               ｏｆ               ｔｈｅ               ｗｏｒｋ               ｃａｎ               ｂｅ               ｓａｉｄ               ｔｏ               ｂｅ               ｏｆ               ａｎ               ｉｎｔｅｌｌｅｃｔｕａｌ               ｎａｔｕｒｅ               ａｎｄ               ｗｈｅｒｅ               ｗｅｌｌ               ｑｕａｌｉｆｉｅｄ               ｅｍｐｌｏｙｅｅｓ               ｆｏｒｍ               ｔｈｅ               ｍａｊｏｒ               ｐａｒｔ               ｏｆ               ｔｈｅ               ｗｏｒｋｆｏｒｃｅ."               (Ｒｏｂｅｒｔｓｏｎ               ａｎｄ               Ｈａｍｍｅｒｓｌｅｙ               ｐ.

241)               Ｍｕｃｈ               ｏｆ               ｗｈａｔ               ｈａｐｐｅｎｓ               ｗｉｔｈ               ＫＭ               ａｌｓｏ               ｔｒａｎｓｌａｔｅｓ               ｉｎｔｏ               ａ               Ｃｏｒｐｏｒａｔｅ               ＩＱ               ｗｈｅｒｅ               ｆｉｒｍｓ               ｐｒｅｄｉｃａｔｅ               ｔｈｅｉｒ               ＫＭ               ｓｙｓｔｅｍｓ               ｏｎ               ｔｈｅ               ａｂｉｌｉｔｙ               ｔｏ               ｃｏｎｎｅｃｔ,               ｓｈａｒｅ               ａｎｄ               ｓｔｒｕｃｔｕｒｅ               ｉｎｆｏｒｍａｔｉｏｎ               (Ｈａｅｃｋｅｌ               ａｎｄ               Ｎｏｌａｎ               ｐ.

126).

Ｔｈｅ               ｈｉｇｈｅｒ               ｔｈｅ               Ｃｏｒｐｏｒａｔｅ               ＩＱ,               ｔｈｅ               ｂｅｔｔｅｒ               ｔｈｅ               ｃｏｎｎｅｃｔｉｏｎ               ａｎｄ               ｓｈａｒｉｎｇ               ｏｆ               ｓｔｒｕｃｔｕｒｅｄ               ｉｎｆｏｒｍａｔｉｏｎ               ｗｉｔｈｉｎ               ｔｈｅ               ｏｒｇａｎｉｚａｔｉｏｎ.

Ｔｈａｔ               ｂｅｉｎｇ               ｓａｉｄ,               ｎｏｔ               ａｌｌ               ＫＭ               ｈａｓ               ｔｏ               ｂｅ               ｃｏｍｐｌｅｔｅｄ               ｉｎ               ｔｈｅ               ｆｏｒｍ               ｏｆ               ｃｏｍｐｕｔｅｒ               ｓｙｓｔｅｍｓ               ａｎｄ               ｅｌｅｃｔｒｏｎｉｃ               ｎｅｔｗｏｒｋｓ.
               Ｈｉｓｔｏｒｉｃａｌｌｙ,               ｏｎｅ               ｃａｎ               ｄｅｄｕｃｔ               ｔｈａｔ               ａ               ＫＭ               ｃｏｕｌｄ               ｂｅ               ｓｅｅｎ               ａｓ               ｂｏｏｋｓ               ｉｎ               ａ               ｆｉｒｍ'ｓ               ｌｉｂｒａｒｙ               ｉｎ               ｃｏｍｂｉｎａｔｉｏｎ               ｗｉｔｈ               ｂｒｉｅｆｓ               ｏｒ               ｆｉｌｅｓ               ｔｈａｔ               ｒｅｆｅｒ               ｔｏ               ｐａｓｔ               ｂｕｓｉｎｅｓｓ               ａｃｔｉｖｉｔｙ.

Ｔｈｅ               ｈａｎｄ               ｗｒｉｔｔｅｎ               ｏｒ               ｔｙｐｅ               ａｎｎｏｔａｔｉｏｎｓ               ｃｏｕｌｄ               ｇｉｖｅ               ａ               ｎｅｗｌｙ               ｍｉｎｔｅｄ               ａｃｃｏｕｎｔａｎｔ,               ｌａｗｙｅｒ               ｏｒ               ｄｏｃｔｏｒ               ａ               ｒｅｌａｔｉｖｅｌｙ               ｓｔｒｏｎｇ               ｓｅｎｓｅ               ｏｆ               ｄｉｒｅｃｔｉｏｎ               ａｂｏｕｔ               ｗｈｅｒｅ               ｔｈｅ               ｆｉｒｍ               ｗａｓ               ｈｅａｄｅｄ               ｉｎ               ｔｈｅ               ｐａｓｔ               ａｎｄ               ｗｈａｔ               ｔｈｅ               ｆｕｔｕｒｅ               ｐａｔｈ               ｓｈｏｕｌｄ               ｌｏｏｋ               ｌｉｋｅ               ｇｏｉｎｇ               ｆｏｒｗａｒｄ.

Ｔｈｅｙ               ｗｏｕｌｄ               ａｌｓｏ               ｂｅ               ａｂｌｅ               ｔｏ               ｄｅｔｅｒｍｉｎｅ               ｔｈｅ               ｖａｌｕｅ               ｏｆ               ｔｈｅｉｒ               ｃｏｎｔｒｉｂｕｔｉｏｎ               ｂｙ               ｌｏｏｋｉｎｇ               ａｔ               ｔｈｅｉｒ               ｏｗｎ               ｓｐｅｃｉａｌｉｚｅｄ               ｔｒａｉｎｉｎｇ               ａｇａｉｎｓｔ               ｔｈｅ               ｈｉｓｔｏｒｉｃａｌ               ｒｅｆｅｒｅｎｃｅｓ               ｔｏ               ｓｅｅ               ｉｆ               ｔｈｅｙ               ｗｅｒｅ               ａ               ｇｏｏｄ               ｆｉｔ               ｆｏｒ               ｔｈｅ               ｏｒｇａｎｉｚａｔｉｏｎ.

Ａｔ               ｔｈａｔ               ｐｏｉｎｔ,               ｔｈｅ               ｋｎｏｗｌｅｄｇｅ               ｍａｎａｇｅｍｅｎｔ               ｃｙｃｌｅ               ｆｏｒ               ｕｎｄｅｒｓｔａｎｄｉｎｇ               ｏｆ               ｌｅｇａｃｙ               ｋｎｏｗｌｅｄｇｅ               ｗｏｕｌｄ               ｂｅ               ｃｏｍｐｌｅｔｅ               ａｎｄ               ｎｅｗ               ｋｎｏｗｌｅｄｇｅ               ｃｏｕｌｄ               ｂｅ               ａｄｄｅｄ               ｔｏ               ｔｈｅ               ｋｎｏｗｌｅｄｇｅ               ｂａｓｅ               ｆｏｒ               ｏｔｈｅｒｓ               ｔｏ               ａｃｃｅｓｓ               ｇｏｉｎｇ               ｆｏｒｗａｒｄ               ｉｎｔｏ               ｔｈｅ               ｆｕｔｕｒｅ.
               Ｔｏ               ａｃｈｉｅｖｅ               ａｎｄ               ｍａｉｎｔａｉｎ               ａ               ｃｏｍｐｅｔｉｔｉｖｅ               ａｄｖａｎｔａｇｅ               ｂｙ               ｌｅｖｅｒａｇｉｎｇ               ＫＭ,               ａ               ｆｉｒｍ               ｉｓ               ｆａｃｅｄ               ｗｉｔｈ               ｓｅｖｅｒａｌ               ｃｈａｌｌｅｎｇｅｓ.

Ｏｎｅ               ｉｓ               ｅｎｓｕｒｉｎｇ               ｔｈａｔ               ｔｈｅ               ｋｎｏｗｌｅｄｇｅ               ｔｈｅ               ｃｏｍｐａｎｙ               ｈｏｌｄｓ               ｉｓ               ｉｍｉｔａｂｌｅ               ｂｕｔ               ｏｎｌｙ               ｔｏ               ｔｈｅ               ｅｘｔｅｎｔ               ｔｈａｔ               ｉｔ               ｃａｎ               ｂｅ               ｄｏｎｅ               ｓｏ               ｉｎｔｅｒｎａｌｌｙ               ｔｏ               ｔｈｅ               ｂｕｓｉｎｅｓｓ.

Ａｓ               Ｒｕｓｓｅｌｌ               Ｃｏｆｆ               ｅｔ.

ａｌ.

ｓｔａｔｅｓ,               "Ｉｆ               ａ               ｆｉｒｍ               ｉｓ               ｆｏｒｔｕｎａｔｅ               ｅｎｏｕｇｈ               ｔｏ               ｏｂｔａｉｎ               ｓｕｃｈ               ｒｅｓｏｕｒｃｅ               [ｋｎｏｗｌｅｄｇｅ],               ｔｈｏｓｅ               ａｓｓｅｔｓ               ｗｉｌｌ               ｓｔｉｌｌ               ｐｒｏｂａｂｌｙ               ｂｅ               ｓｃａｒｃｅ,               ｅｖｅｎ               ｗｉｔｈｉｎ               ｔｈｅ               ｆｉｒｍ.

Ｆｏｒ               ｅｘａｍｐｌｅ,               ｉｆ               ａｎ               ｉｎｄｉｖｉｄｕａｌ               ｈａｓ               ｖａｌｕａｂｌｅ               ｔａｃｉｔ               ｋｎｏｗｌｅｄｇｅ               ｔｈａｔ               ａｔｔｒａｃｔｓ               ｃｕｓｔｏｍｅｒｓ,               ｔｈｅ               ｄｅｍａｎｄ               ｆｏｒ               ｈｉｓ               ｏｒ               ｈｅｒ               ｔｉｍｅ               ｗｉｌｌ               ｑｕｉｃｋｌｙ               ｅｘｃｅｅｄ               ｓｕｐｐｌｙ               (Ｔｅｅｃｅ,               1982).

Ｔｈｕｓ,               ｔｏ               ｌｅｖｅｒａｇｅ               ｔａｃｉｔ               ｋｎｏｗｌｅｄｇｅ               ｉｎｔｏ               ａ               ｓｉｇｎｉｆｉｃａｎｔ               ａｄｖａｎｔａｇｅ,               ｔｈｅ               ｆｉｒｍ               ｍｕｓｔ               ｂｅ               ａｂｌｅ               ｔｏ               'ｓｃａｌｅ               ｕｐ'               ｔｏ               ｍｅｅｔ               ｄｅｍａｎｄ               ｆｏｒ               ｔｈｅ               ｒｅｓｏｕｒｃｅ."               Ｔｈｅ               ｍａｊｏｒ               ｈｕｒｄｌｅ               ｔｈｅｎ               ｂｅｃｏｍｅｓ               ａｃｈｉｅｖｉｎｇ               ｔｈｅ               ｓｃａｌｅ               ｔｈａｔ               ｉｓ               ｎｅｃｅｓｓａｒｙ               ｔｏ               ｄｉｓｔｒｉｂｕｔｅ               ｔｈｅ               ｋｎｏｗｌｅｄｇｅ               ｅｆｆｅｃｔｉｖｅｌｙ               ｓｏ               ｔｈａｔ               ｏｔｈｅｒｓ               ｉｎ               ｔｈｅ               ｂｕｓｉｎｅｓｓ               ｃａｎ               ｕｓｅ               ｉｔ               ｆｏｒ               ｔｈｅ               ｆｉｒｍ'ｓ               ｓｕｃｃｅｓｓ.
               Ａｎｏｔｈｅｒ               ｃｈａｌｌｅｎｇｅ               ｂｕｓｉｎｅｓｓ               ｆａｃｅｓ               ｉｓ               ｈａｖｉｎｇ               ｔｈｅ               ｃｏｒｒｅｃｔ               ｅｎａｂｌｅｒｓ               ｉｎ               ｐｌａｃｅｓ               ｔｏ               ｆａｃｉｌｉｔａｔｅ               ＫＭ.

Ｈｅｅｓｅｏｋ               Ｌｅｅ               ａｎｄ               Ｂｙｏｕｎｇｇｕ               Ｃｈｏｉ               ｉｄｅｎｔｉｆｉｅｄ               ｔｈａｔ               ｃａｒｅ               ｉｓ               ａ               ｋｅｙ               ｅｎａｂｌｅｒ               ｗｈｉｃｈ               ｅｎａｂｌｅｓ               ｋｎｏｗｌｅｄｇｅ               ｔｏ               ｂｅ               ｃｒｅａｔｅｄ               ａｎｄ               ｓｈａｒｅｄ               ｗｉｔｈｏｕｔ               ｃｏｎｃｅｒｎ               ｆｏｒ               ｔｈｅ               ｉｍｐｌｉｃａｔｉｏｎｓ               ｏｆ               ｏｆｆｅｎｄｉｎｇ               ｐｅｏｐｌｅ               ｉｎ               ｔｈｅ               ｐｒｏｃｅｓｓ               (ｐ.

188).

Ｆｏｒ               ｓｏｍｅ               ｏｒｇａｎｉｚａｔｉｏｎｓ,               ｒｅ-ｅｎｇｉｎｅｅｒｉｎｇ               ｔｈｅｉｒ               ｓｔｒｕｃｔｕｒｅ               (ｂｏｔｈ               ｐｈｙｓｉｃａｌｌｙ               ａｎｄ               ｍｅｎｔａｌｌｙ)               ｂｅｃｏｍｅｓ               ｔｏｏ               ｈｉｇｈ               ａ               ｐｒｉｃｅ               ｆｏｒ               ｔｈｅ               ｆｉｒｍ               ｔｏ               ｐａｙ.

Ｔｈｅ               ｐｏｔｅｎｔｉａｌ               ｙｉｅｌｄ               ｉｎ               ｃｏｍｐｅｔｉｔｉｖｅ               ａｄｖａｎｔａｇｅ               ｉｓ               ｎｏｔ               ｇｒｅａｔ               ｅｎｏｕｇｈ               ｔｏ               ｒｉｓｋ               ｃｈａｎｇｉｎｇ               ｔｈｅ               ｓｔａｔｕｓ               ｑｕｏ.

Ｆｏｒ               ｅｘａｍｐｌｅ,               ａ               ｂｕｓｉｎｅｓｓ               ｌｉｋｅ               ｐｒｏｄｕｃｔ               ａｓｓｅｍｂｌｙ               ｈａｓ               ｐｒｉｍａｒｙ               ｂｕｓｉｎｅｓｓ               ｏｂｊｅｃｔｉｖｅｓ               ｔｈａｔ               ａｒｅ               ｎｏｔ               ｃｕｒｒｅｎｔｌｙ               ｗｅｌｌ               ｓｕｉｔｅｄ               ｆｏｒ               ｍｏｄｅｒｎ               ＫＭ               ｓｙｓｔｅｍｓ;               ｔｈｕｓ               ＫＭ               ｗｏｕｌｄ               ｎｏｔ               ｂｅ               ａ               ｄｉｓｔｉｎｃｔ               ａｄｖａｎｔａｇｅ               ｆｏｒ               ｔｈｅｍ               ｔｏ               ｐｕｒｓｕｅ.

Ｔｈｉｓ               ｉｓ               ｄｕｅ               ｐｒｉｍａｒｉｌｙ               ｔｏ               ｆａｃｔｏｒｓ               ｒｅｌａｔｅｄ               ｔｏ               ｔｈｅ               ｄｉｒｅｃｔ               ｏｕｔｐｕｔ               ｏｆ               ｔｈｅ               ｂｕｓｉｎｅｓｓ.

Ｐｒｏｄｕｃｔ               ａｓｓｅｍｂｌｙ               ｈａｓ               ｓｔａｎｄａｒｄｉｚｅｄ               ｗｏｒｋｆｌｏｗ               ａｎｄ               ｃｏｄｉｆｉｅｄ               ｂｕｓｉｎｅｓｓ               ｐｒｏｃｅｓｓｅｓ.

Ｏｎｃｅ               ｔｈｅ               ａｓｓｅｍｂｌｙ               ｌｉｎｅ               ｉｓ               ｗｏｒｋｉｎｇ               ｔｏ               ｃｏｎｓｔｒｕｃｔ               ｔｈｅ               ｅｎｄ               ｐｒｏｄｕｃｔ;               ｌｉｔｔｌｅ               ｋｎｏｗｌｅｄｇｅ               ｒｅｌａｔｅｄ               ｃｈａｎｇｅｓ               ｗｉｌｌ               ｏｃｃｕｒ               ｄｕｒｉｎｇ               ｔｈｅ               ｐｒｏｄｕｃｔ               ｌｉｆｅ               ｃｙｃｌｅ.

Ｔｈｕｓ               ａ               ＫＭ               ｃｏｕｌｄ               ｅａｓｉｌｙ               ｂｅ               ｒｅｄｕｃｅｄ               ｔｏ               ｍａｎｕａｌｓ,               ｐｏｌｉｃｉｅｓ               ａｎｄ               ｐｒｏｃｅｄｕｒｅｓ.

Ｔｈｅ               ｐｕｂｌｉｓｈｅｄ               ｏｒ               ｅｌｅｃｔｒｏｎｉｃ               ｌｉｂｒａｒｙ               ｍｉｇｈｔ               ｃｏｓｔ               ｍｏｒｅ               ｔｈａｎ               ｔｈｅ               ｐｒｏｄｕｃｔｓ               ｂｅｉｎｇ               ａｓｓｅｍｂｌｅｄ.
               Ｗｉｔｈｏｕｔ               ａ               ｈｉｇｈ               ｖａｌｕｅ               ｐｌａｃｅｄ               ｏｎ               ｐｒｏｆｅｓｓｉｏｎａｌ               ｌｅａｒｎｉｎｇ               ａｎｄ               ｃｏｌｌａｂｏｒａｔｉｖｅ               ｗｏｒｋｓｐａｃｅ,               ＫＭ               ｍａｙ               ｇｅｎｅｒａｌｌｙ               ｆａｉｌ               ｔｏ               ｒｅａｃｈ               ｉｔｓ               ｆｕｌｌ               ｐｏｔｅｎｔｉａｌ               ｉｎ               ｔｈｅ               ｏｒｇａｎｉｚａｔｉｏｎ.

Ｃａｒｏｌ               Ｒｏｚｗｅｌｌ               ｈｉｇｈｌｉｇｈｔｅｄ               ｔｈｉｓ               ｆａｃｔ,               "Ｕｎｆｏｒｔｕｎａｔｅｌｙ,               ｆｅｗｅｒ               ｃｏｍｐａｎｉｅｓ               ａｒｅ               ａｄｄｒｅｓｓｉｎｇ               ｔｈｅ               ｓｙｎｅｒｇｉｓｔｉｃ               ｃｏｎｎｅｃｔｉｏｎ               ａｍｏｎｇ               ｋｎｏｗｌｅｄｇｅ               ｍａｎａｇｅｍｅｎｔ,               ｃｏｌｌａｂｏｒａｔｉｏｎ               ａｎｄ               ｌｅａｒｎｉｎｇ               ｂｙ               ｉｎｓｔｉｔｕｔｉｎｇ               ａ               ｌｅａｒｎｉｎｇ               ｓｔｒａｔｅｇｙ               ａｎｄ               ａｒｃｈｉｔｅｃｔｕｒｅ               ｔｈａｔ               ｓｕｐｐｏｒｔｓ               ｔｈｅ               ｒａｎｇｅ               ｏｆ               ａｃｔｉｖｉｔｉｅｓ               ｒｅｑｕｉｒｅｄ               ｆｏｒ               ｌｅａｒｎｉｎｇ               ａｎｄ               ｐｅｒｆｏｒｍａｎｃｅ               (ｐ.

2)."               Ｐｒｏｖｉｄｉｎｇ               ｋｎｏｗｌｅｄｇｅ               ｗｏｒｋｅｒｓ               ｗｉｔｈ               ａｐｐｒｏｐｒｉａｔｅ               ａｃｃｅｓｓ               ｔｏ               ｂｏｔｈ               ｅｌｅｍｅｎｔｓ               ｐｒｏｖｅｓ               ｃｏｓｔｌｙ               ｉｎ               ｔｉｍｅ               ａｎｄ               ｍｏｎｅｙ.

Ｔｈｅ               ｃｕｌｔｕｒａｌ               ｃｈａｎｇｅ               ｒｅｑｕｉｒｅｄ               ｔｏ               ａｃｃｏｍｍｏｄａｔｅ               ｔｈｅ               ｆｕｎｃｔｉｏｎｓ               ｉｓ               ａｌｓｏ               ｎｏｔ               ａｎ               ｅａｓｙ               ｐｉｌｌ               ｆｏｒ               ｂｕｓｉｎｅｓｓ               ｔｏ               ｓｗａｌｌｏｗ.
               Ａ               ｆｉｎａｌ               ＫＭ               ｉｓｓｕｅ               ｔｈａｔ               ｓｈｏｕｌｄ               ｂｅ               ｈｉｇｈｌｉｇｈｔｅｄ               ｉｓ               ｔｈａｔ               ｔｈｅ               ｌａｃｋ               ｏｆ               ａ               ｃｏｈｅｒｅｎｔ               ｂｕｓｉｎｅｓｓ               ｍｏｄｅｌ               ｄｅｓｉｇｎｅｄ               ｗｉｔｈ               ＫＭ               ｉｎ               ｍｉｎｄ,               ｗｉｌｌ               ｃａｕｓｅ               ａｎｙ               ｃｏｍｐｅｔｉｔｉｖｅ               ａｄｖａｎｔａｇｅ               ｃｒｅａｔｅ               ｂｙ               ＫＭ               ｔｏ               ｅｖａｐｏｒａｔｅ.

Ｗｉｔｈｏｕｔ               ｔｈｅ               ｐｒｏｃｅｓｓｅｓ               ａｎｄ               ａｃｃｏｕｎｔａｂｉｌｉｔｙ               ｃｌｅａｒｌｙ               ｄｅｆｉｎｅｄ               ｆｏｒ               ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｂｅｉｎｇ               ｈｏｕｓｅｄ               ｉｎ               ＫＭ               ｓｙｓｔｅｍｓ,               ｔｈｅ               ｆｉｒｍ               ｗｉｌｌ               ａｌｗａｙｓ               ｈａｖｅ               ｔｈｅ               Ｉｎｆｏｒｍａｔｉｏｎ               Ｔｅｃｈｎｏｌｏｇｙ               (ＩＴ)               ｄｅｐａｒｔｍｅｎｔ               ａｃｔｉｎｇ               ａｓ               ａ               ｃｏｎｄｕｉｔ               ｂｅｔｗｅｅｎ               ｔｈｅ               ｍａｎａｇｅｍｅｎｔ               ｐｏｌｉｃｙ               ａｎｄ               ｉｔｓ               ｅｘｅｃｕｔｉｏｎ               (Ｈａｅｃｋｅｌ               ａｎｄ               Ｎｏｌａｎ               ｐ.

127).

Ｔｈｉｓ               ｐｒｏｐｏｓｉｔｉｏｎ               ｔｒｕｌｙ               ａｄｄｓ               ｉｎ               ｏｖｅｒｈｅａｄ               ｔｈａｔ               ｃａｎ               ｓｔｉｆｌｅ               ｔｈｅ               ｓｕｃｃｅｓｓｆｕｌ               ｄｉｓｔｒｉｂｕｔｉｏｎ               ｏｆ               ｋｎｏｗｌｅｄｇｅ               ｗｉｔｈｉｎ               ｔｈｅ               ｏｒｇａｎｉｚａｔｉｏｎ               ｂａｓｅ               ｏｎｌｙ               ｏｎ               ｔｈｅ               ｏｖｅｒｈｅａｄ               ｃｒｅａｔｅｄ               ｂｙ               ｈａｖｉｎｇ               ａｎ               ａｄｄｉｔｉｏｎａｌ               ｄｅｐａｒｔｍｅｎｔ               ｃｒｅａｔｉｎｇ               ｔｈｅ               ＫＭ               ｍｏｄｅｌ               ａｓ               ｉｔ               ｓｅｅ               ｆｉｔ.
               Ｗｈｅｎ               ｂｕｓｉｎｅｓｓ               ｔａｋｅｓ               ｏｎ               ＫＭ               ａｎｄ               ｉｍｐｌｅｍｅｎｔｓ               ｉｔ               ｐｒｏｐｅｒｌｙ,               ｔｈｅ               ｆｕｎｃｔｉｏｎ               ｙｉｅｌｄｓ               ａｄｖａｎｔａｇｅｓ               ｔｈａｔ               ｇｏ               ｂｅｙｏｎｄ               ｔｈｅ               ｂｏｔｔｏｍ               ｌｉｎｅ.

Ｇａｕｔａｍ               Ｒｅｙ               ｅｔ.

ａｌ.

ｐｒｏｖｉｄｅ               ａ               ｃｌｅａｒ               ｅｘａｍｐｌｅ               ｏｆ               ｔｈｉｓ               ａｄｖａｎｔａｇｅ,
               "Ｉｎ               ｔｈｅ               ｃｏｎｔｅｘｔ               ｏｆ               ｔｈｅ               ｃｕｓｔｏｍｅｒ               ｓｅｒｖｉｃｅ               ｐｒｏｃｅｓｓ,               ｉｔ               ｉｓ               ｔｈｅ               ｋｎｏｗｌｅｄｇｅ               ｔｈａｔ               ｔｈｅ               ＩＴ               ｍａｎａｇｅｒ               ｐｏｓｓｅｓｓｅｓ               ａｂｏｕｔ               ｔｈｅ               ｃｕｓｔｏｍｅｒ               ｓｅｒｖｉｃｅ               ｐｒｏｃｅｓｓ,               ｔｈｅ               ｋｎｏｗｌｅｄｇｅ               ｔｈａｔ               ｔｈｅ               ｃｕｓｔｏｍｅｒ               ｓｅｒｖｉｃｅ               ｍａｎａｇｅｒ               ｐｏｓｓｅｓｓｅｓ               ａｂｏｕｔ               ｔｈｅ               ｐｏｔｅｎｔｉａｌ               ｏｐｐｏｒｔｕｎｉｔｉｅｓ               ｔｏ               ａｐｐｌｙ               ＩＴ               ｔｏ               ｉｍｐｒｏｖｅ               ｃｕｓｔｏｍｅｒ               ｓｅｒｖｉｃｅ,               ａｎｄ               ｔｈｅ               ｃｏｍｍｏｎ               ｕｎｄｅｒｓｔａｎｄｉｎｇ               ｂｅｔｗｅｅｎ               ｔｈｅ               ＩＴ               ａｎｄ               ｔｈｅ               ｌｉｎｅ               ｍａｎａｇｅｒ               ｒｅｇａｒｄｉｎｇ               ｈｏｗ               ＩＴ               ｃａｎ               ｂｅ               ｕｓｅｄ               ｔｏ               ｉｍｐｒｏｖｅ               ｃｕｓｔｏｍｅｒ               ｓｅｒｖｉｃｅ               ｐｒｏｃｅｓｓ               ｐｅｒｆｏｒｍａｎｃｅ               ｔｈａｔ               ｃｏｎｓｔｉｔｕｔｅ               ｔｈｅ               ｃｏｎｓｔｒｕｃｔ               ｗｅ               ｒｅｆｅｒ               ｔｏ               ａｓ               ｓｈａｒｅｄ               ｋｎｏｗｌｅｄｇｅ.

Ｓｈａｒｅｄ               ｋｎｏｗｌｅｄｇｅ               ｉｓ,               ｔｈｅｒｅｆｏｒｅ,               ａｎ               ｉｍｐｏｒｔａｎｔ               ｃａｐａｂｉｌｉｔｙ               ｔｈａｔ               ｅｎａｂｌｅｓ               ｔｈｅ               ｏｒｇａｎｉｚａｔｉｏｎ               ｔｏ               ｃｏｎｃｅｉｖｅ,               ｅｆｆｅｃｔｉｖｅｌｙ               ｉｍｐｌｅｍｅｎｔ,               ａｎｄ               ｕｓｅ               ＩＴ               ａｐｐｌｉｃａｔｉｏｎｓ               ｔｏ               ｉｍｐｒｏｖｅ               ｃｕｓｔｏｍｅｒ               ｓｅｒｖｉｃｅ               ｐｒｏｃｅｓｓ               ｐｅｒｆｏｒｍａｎｃｅ               (ｐ.

631)."
               Ｔｈｉｓ               ｉｌｌｕｓｔｒａｔｉｏｎ               ｐｏｉｎｔｓ               ｔｏ               ｔｈｅ               ｃｏｎｎｅｃｔｉｏｎｓ               ｗｉｔｈｉｎ               ＫＭ               ｔｈａｔ               ｍａｋｅ               ｉｔ               ａ               ｋｅｙ               ｔｏｏｌ               ｆｏｒ               ｃｏｍｐｅｔｉｔｉｖｅ               ａｄｖａｎｔａｇｅ.

Ｉｔ               ｈｉｇｈｌｉｇｈｔｓ               ｔｈｅ               ｓｈａｒｉｎｇ               ｎａｔｕｒｅ               ｏｆ               ＫＭ,               ｔｈｅ               ｌｉｎｋ               ｂｅｔｗｅｅｎ               ＩＴ               ａｎｄ               ＫＭ               ａｎｄ               ｆｉｎａｌｌｙ               ｔｈｅ               ｐｏｔｅｎｔｉａｌ               ｉｍｐｒｏｖｅｍｅｎｔ               ｔｈａｔ               ｃａｎ               ｂｅ               ｕｎｌｏｃｋｅｄ               ｉｎ               ｔｈｅ               ｐｒｏｃｅｓｓ               ｏｆ               ａｐｐｌｙｉｎｇ               ＫＭ               ｅｆｆｅｃｔｉｖｅｌｙ.
               Ｘｅｒｏｘ               Ｃｏｒｐｏｒａｔｉｏｎ               ｃｏｍｍｉｓｓｉｏｎｅｄ               ａ               ｓｔｕｄｙ               ｔｏ               ｄｅｔｅｒｍｉｎｅ               ｔｈｅ               ａｐｐｌｉｃａｔｉｏｎ               ｏｆ               ＫＭ               ｉｎ               ｔｈｅ               Ｅｕｒｏｐｅａｎ               ｂｕｓｉｎｅｓｓ               ｃｏｍｍｕｎｉｔｙ.

Ｔｈｅ               ｆｉｇｕｒｅｓ               ｂｅｌｏｗ               ｉｎｄｉｃａｔｅ               ｈｏｗ               ｓｅｒｉｏｕｓ               ｂｕｓｉｎｅｓｓ               ｉｓ               ａｂｏｕｔ               ｔｈｅ               ａｐｐｌｉｃａｔｉｏｎ               ｏｆ               ＫＭ:
               87%               ｏｆ               ｄｉｒｅｃｔｏｒｓ               ｂｅｌｉｅｖｅ               ｔｈｅｙ               ｃｏｕｌｄ               ｅｎｈａｎｃｅ               ｔｈｅｉｒ               ｃｏｍｐａｎｙ'ｓ               ｃｏｍｐｅｔｉｔｉｖｅｎｅｓｓ               ｉｆ               ｔｈｅｙ               ｉｍｐｒｏｖｅｄ               ｔｈｅ               ｗａｙ               ｔｈｅｙ               ｍａｎａｇｅ               ｋｎｏｗｌｅｄｇｅ.

64%               ｂｅｌｉｅｖｅ               ｒｅｔａｉｎｉｎｇ               ｋｎｏｗｌｅｄｇｅ               ｗｏｒｋｅｒｓ               ｉｓ               ｍｏｒｅ               ｉｍｐｏｒｔａｎｔ               ｔｈａｎ               ｃｕｔｔｉｎｇ               ｃｏｓｔｓ.

Ｏｎｌｙ               19%               ｄｉｓａｇｒｅｅ.

76%               ａｇｒｅｅ               ｔｈａｔ               ｂｕｉｌｄｉｎｇ               ａｎｄ               ｓｈａｒｉｎｇ               ｋｎｏｗｌｅｄｇｅ               ｉｓ               ｉｍｐｏｒｔａｎｔ               ｆｏｒ               ｔｈｅｉｒ               ｃｏｍｐａｎｙ.

Ｗｈｅｎ               ｌｏｏｋｉｎｇ               ａｔ               ｔｈｅ               ｕｓｅｆｕｌｎｅｓｓ               ｏｆ               ＫＭ,               ｔｈｅ               ｒｅｓｕｌｔｓ               ａｒｅ               ｊｕｓｔ               ａｓ               ｓｕｐｐｏｒｔｉｖｅ:
               83%               ｓａｙ               ＩＴ               ｈａｓ               ｉｎｃｒｅａｓｅｄ               ｐｒｏｄｕｃｔｉｖｉｔｙ,               ａｎｄ               ｏｎｌｙ               19               ｐｅｒｃｅｎｔ               ｓａｙ               ｉｔ               ｈａｓ               ｒｅｄｕｃｅｄ               ｃｒｅａｔｉｖｉｔｙ.

83%               ａｇｒｅｅ               ｔｈａｔ               ｗｈｅｎ               ｉｔ               ｃｏｍｅｓ               ｔｏ               ｓｐｅｃｉｆｙｉｎｇ               ａｎ               ＩＴ               ｓｙｓｔｅｍ,               ｃｏｎｓｉｄｅｒｉｎｇ               ｔｈｅ               ｉｍｐａｃｔ               ｏｆ               ＩＴ               ｏｎ               ｅｍｐｌｏｙｅｅｓ               ｉｓ               ａｎ               ｉｍｐｏｒｔａｎｔ               ｆａｃｔｏｒ               (Ｗｉｌｌｉａｍｓ,               ｐ.

8).

Ａｌｌａｎ               Ｗｉｌｌｉａｍｓ               ｄｅｆｉｎｅｓ               ｔｈｅ               ｓｕｒｖｅｙ               ｓｃｏｐｅ               ｂｙ               ｓｔａｔｉｎｇ               ｔｈａｔ,               "Ｔｈｅ               ｓｕｒｖｅｙ               ｉｎｔｅｒｖｉｅｗｅｄ               1,004               ｄｉｒｅｃｔｏｒｓ               ｏｒ               ｔｈｅｉｒ               ｄｅｐｕｔｉｅｓ               ｉｎ               ｓｉｘ               Ｅｕｒｏｐｅａｎ               ｃｏｕｎｔｒｉｅｓ               -               ｔｈｅ               ＵＫ,               Ｆｒａｎｃｅ,               Ｉｔａｌｙ,               Ｇｅｒｍａｎｙ,               Ｓｗｅｄｅｎ,               ａｎｄ               Ｓｗｉｔｚｅｒｌａｎｄ.

Ａｌｌ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｉｅｓ               ｉｎｖｏｌｖｅｄ               ｈａｖｅ               ａ               ｔｕｒｎｏｖｅｒ               ｏｆ               ｍｏｒｅ               ｔｈａｎ               ＵＫ£75Ｍ               (¢¬118Ｍ)               ａｎｄ               ｎｅａｒｌｙ               ａｌｌ               ｈａｖｅ               ｍｏｒｅ               ｔｈａｎ               500               ｅｍｐｌｏｙｅｅｓ.

Ｒｅｓｐｏｎｄｅｎｔｓ               ｃａｍｅ               ｆｒｏｍ               ａ               ｃｒｏｓｓ-ｓｅｃｔｉｏｎ               ｏｆ               ｉｎｄｕｓｔｒｉｅｓ               (ｆｉｎａｎｃｅ,               ｍａｎｕｆａｃｔｕｒｉｎｇ,               ｐｈａｒｍａｃｅｕｔｉｃａｌ               ａｎｄ               ｕｔｉｌｉｔｉｅｓ)               ａｎｄ               ｄｅｐａｒｔｍｅｎｔｓ               (ＩＴ,               Ｆｉｎａｎｃｅ,               ＨＲ,               ａｎｄ               Ｐｕｒｃｈａｓｉｎｇ)               (ｐ.

8)."               Ｔｈｉｓ               ｉｓ               ｂｙ               ｎｏ               ｍｅａｎｓ               ｉｎｃｌｕｓｉｖｅ,               ｂｕｔ               ｓｅｒｖｅｓ               ａｓ               ａ               ｓｏｌｉｄ               ｂｅｎｃｈ               ｍａｒｋ               ｆｏｒ               ｔｈｅ               ｅｓｔａｂｌｉｓｈｍｅｎｔ               ｏｆ               ＫＭ               ｉｎ               ｂｕｓｉｎｅｓｓ.
               Ｃａｔｅｒｐｉｌｌａｒ               Ｃｏｒｐｏｒａｔｉｏｎ               ｉｓ               ａ               ｐｅｒｆｅｃｔ               ｅｘａｍｐｌｅ               ｏｆ               ＫＭ               ｔｈａｔ               ｉｍｐｒｏｖｅｓ               ｔｈｅ               ｂｏｔｔｏｍ               ｌｉｎｅ.

Ｔｈｅ               ｃｏｒｐｏｒａｔｅ               ｃｕｌｔｕｒｅ               ｈａｓ               ａｌｗａｙｓ               ｂｅｅｎ               ｏｎｅ               ｏｆ               ｏｐｅｎｎｅｓｓ               ａｎｄ               ｓｈａｒｉｎｇ               ａｃｃｏｒｄｉｎｇ               ａ               Ｊｉｍ               Ｃｏｆｆｅｙ,               ａ               31-ｙｅａｒ               ｅｍｐｌｏｙｅｅ.

Ｂｕｉｌｄｉｎｇ               ｕｐｏｎ               75               ｙｅａｒｓ               ｏｆ               ｓｕｃｃｅｓｓｆｕｌ,               ｉｎｆｏｒｍａｌ               ＫＭ,               Ｃａｔｅｒｐｉｌｌａｒ               ｂｕｉｌｔ               ｔｈｅ               Ｋｎｏｗｌｅｄｇｅ               Ｎｅｔｗｏｒｋ               ｏｎ               ａｎ               ｅｓｔａｂｌｉｓｈｅｄ               ｆｏｕｎｄａｔｉｏｎ.

Ａｓ               ｏｒｇａｎｉｚａｔｉｏｎａｌ               ｃｈａｎｇｅ               ｍｏｖｅｄ               ｔｈｅ               ｃｏｍｐａｎｙ               ｆｒｏｍ               ｓｉｌｏｓ               ｔｏ               ｂｕｓｉｎｅｓｓ               ｕｎｉｔｓ,               ｔｈｅ               ｏｖｅｒ               70,000               ｅｍｐｌｏｙｅｅｓ               ｆｏｕｎｄ               ｉｔ               ｄｉｆｆｉｃｕｌｔ               ｋｅｅｐ               ｔｒａｃｋ               ｏｆ               ｔｈｅｉｒ               ｃｏｕｎｔｅｒ               ｐａｒｔｓ               ｗｈｏ               ｈａｄ               ｂｅｅｎ               ｔｈｅｉｒ               ｓｕｂｊｅｃｔ               ｍａｔｔｅｒ               ｅｘｐｅｒｔｓ               ｏｖｅｒ               ｃｏｆｆｅｅ               ｏｒ               ｌｕｎｃｈ               ｄｉｓｃｕｓｓｉｏｎｓ.

Ｔｈｅ               ｓｏｌｕｔｉｏｎ               ｂｅｃａｍｅ               ｔｈｅ               Ｋｎｏｗｌｅｄｇｅ               Ｎｅｔｗｏｒｋ               (Ｐｏｗｅｒｓ,               ｐｐ.

41-42).
               Ｔｈｅ               ａｎａｌｙｓｉｓ               ｏｆ               Ｃａｔｅｒｐｉｌｌａｒ               ｂｙ               Ａｍｅｒｉｃａｎ               Ｐｒｏｄｕｃｔｉｖｉｔｙ               ａｎｄ               Ｑｕａｌｉｔｙ               Ｃｅｎｔｅｒ               (ＡＰＱＣ)               ａｓ               ｒｅｐｏｒｔｅｄ               ｂｙ               ＫＭ               Ｒｅｖｉｅｗ               ｌｏｏｋｅｄ               ａｔ               ｔｈｅ               ｉｎｖｅｓｔｍｅｎｔ               Ｃａｔｅｒｐｉｌｌａｒ               ｍａｄｅ               ｉｎ               ｔｈｅ               Ｋｎｏｗｌｅｄｇｅ               Ｎｅｔｗｏｒｋ               ａｎｄ               ｔｈｅ               ｅｓｔｉｍａｔｅｄ               ｒｅｔｕｒｎ               ｏｎ               ｉｎｖｅｓｔｍｅｎｔ               (ＲＯＩ).

Ｉｎ               2000               ｕｎｔｉｌ               2003,               $2.5               ｍｉｌｌｉｏｎ               ｗａｓ               ｓｐｅｎｔ               ｏｎ               ｔｈｅ               ｓｙｓｔｅｍ.

Ｔｈｒｏｕｇｈ               ｉｎｃｒｅａｓｅ               ｅｆｆｉｃｉｅｎｃｙ               ａｎｄ               ｐｒｏｄｕｃｔｉｖｉｔｙ               ａｓ               ｗｅｌｌ               ａｓ               ｃｏｓｔ               ｒｅｄｕｃｔｉｏｎ,               ｔｈｅ               ｅｓｔｉｍａｔｅｄ               ｓａｖｉｎｇｓ               ｇｅｎｅｒａｔｅｄ               ｂｙ               ｔｈｉｓ               ＫＭ               ｓｙｓｔｅｍ               ｉｓ               ｐｒｏｊｅｃｔｅｄ               ｔｏ               ｂｅ               $75               ｍｉｌｌｉｏｎ               (ｐｐ.

6-7).

Ａｓ               ｔｈｅ               ａｒｔｉｃｌｅ               ｅｘｐｌａｉｎｓ,               "Ｃａｔｅｒｐｉｌｌａｒ               ｓａｖｅｄ               $10               ｆｏｒ               ｅｖｅｒｙ               $1               ｓｐｅｎｔ               (ｐ.

7)."               Ｔｈｉｓ               ｗａｓ               ｄｅｍｏｎｓｔｒａｔｅｄ               ｂｙ               ｔｈｅ               ｂｏｌｔｅｄ               ｊｏｉｎｔｓ               ａｎｄ               ｆａｓｔｅｎｅｒｓ               ａｎｄ               Ｃａｔｅｒｐｉｌｌａｒ               ｄｅａｌｅｒ               ｓｅｒｖｉｃｅ               ｔｒａｉｎｉｎｇ               ｃｏｍｍｕｎｉｔｉｅｓ               ＲＯＩ               ｆｉｇｕｒｅｓ               ｏｆ               212%               ａｎｄ               738%               ｒｅｓｐｅｃｔｉｖｅｌｙ               (ｐ.

7).
               Ａｎｏｔｈｅｒ               ｅｘａｍｐｌｅ               ｏｆ               ＫＭ               ｂｅｉｎｇ               ｅｆｆｅｃｔｉｖｅｌｙ               ａｐｐｌｉｅｄ               ｃｏｍｅｓ               ｆｒｏｍ               ｔｈｅ               ｏｉｌ               ｌａｎｄ               ｇａｓｏｌｉｎｅ               ｓｅｃｔｏｒ.

Ｓｔｅｖｅ               Ｐｒｏｋｅｓｈ               ｈｉｇｈｌｉｇｈｔｓ               ｓｏｍｅ               ｏｆ               ｔｈｅ               ｃｈａｎｇｅｓ               ｔｈａｔ               ｏｃｃｕｒｒｅｄ               ａｔ               Ｂｒｉｔｉｓｈ               Ｐｅｔｒｏｌｅｕｍ               (ＢＰ)               ｂａｓｅｄ               ｏｎ               ｆｏｒｍｅｒ               ｃｈｉｅｆ               ｅｘｅｃｕｔｉｖｅ               ｏｆｆｉｃｅｒ               Ｓｉｒ               Ｊｏｈｎ               Ｂｒｏｗｎｅ'ｓ               ａｄａｐｔａｔｉｏｎ               ｏｆ               ＫＭ.

Ｔｈｅ               ｆｌａｔｔｅｎｉｎｇ,               ｃｏｎｎｅｃｔｉｎｇ               ａｎｄ               ｒｅａｌｉｇｎｍｅｎｔ               ｏｆ               ＢＰ'ｓ               ｂｕｓｉｎｅｓｓ               ｓｔｒｕｃｔｕｒｅ               ｔｏｏｋ               ｔｈｅ               ｃｏｍｐａｎｙ               ｆｒｏｍ               ｂｅｉｎｇ               ａｎ               ａｌｓｏ-ｒａｎ               ｔｏ               ｂｅｉｎｇ               ｏｎｅ               ｏｆ               ｔｈｅ               ｔｏｐ               ｐｅｒｆｏｒｍｉｎｇ               ｃｏｍｐａｎｉｅｓ               ｉｎ               ｉｔｓ               ｓｅｃｔｏｒ.

ＢＰ               ａｃｔｕａｌｌｙ               ｒｅｓｅｍｂｌｅｓ               ａ               ｈｉｇｈ               ｔｅｃｈｎｏｌｏｇｙ               ｓｏｆｔｗａｒｅ               ｏｒ               ｈａｒｄｗａｒｅ               ｃｏｍｐａｎｙ               ｍｏｒｅ               ｔｈａｎ               ａ               ｔｙｐｉｃａｌ               ｏｉｌ               ｆｉｒｍ.

Ｔｈｅ               ｓｔｒａｔｅｇｙ               ｔｏ               ｌｅｖｅｒａｇｅ               ｋｎｏｗｌｅｄｇｅ               ｂｅｔｔｅｒ,               ｆａｓｔｅｒ               ａｎｄ               ｍｏｒｅ               ｅｆｆｅｃｔｉｖｅｌｙ               ｔｈａｎ               ｔｈｅｉｒ               ｃｏｍｐｅｔｉｔｏｒｓ               ｈａｓ               ｔｒａｎｓｆｏｒｍｅｄ               ＢＰ               ｃｏｍｐｌｅｔｅｌｙ.

Ａｓ               Ｓｉｒ               Ｊｏｈｎ               Ｂｒｏｗｎｅ               ｓｔａｔｅｓ,               "Ａｎｙ               ｏｒｇａｎｉｚａｔｉｏｎ               ｔｈａｔ               ｔｈｉｎｋｓ               ｉｔ               ｄｏｅｓ               ｅｖｅｒｙｔｈｉｎｇ               ｔｈｅ               ｂｅｓｔ               ａｎｄ               ｎｅｅｄ               ｎｏｔ               ｌｅａｒｎ               ｆｒｏｍ               ｏｔｈｅｒｓ               ｉｓ               ｉｎｃｒｅｄｉｂｌｙ               ａｒｒｏｇａｎｔ               ａｎｄ               ｆｏｏｌｉｓｈ               (ｐ.

147)."               Ｔｈｉｓ               ｐｏｉｎｔ               ｄｒｉｖｅｓ               ｒｉｇｈｔ               ｔｏ               ｔｈｅ               ｈｅａｒｔ               ｏｆ               ＫＭ.

ＫＭ               ｉｓ               ｓｈａｒｅｄ               ａｎｄ               ｆａｃｉｌｉｔａｔｅｓ               ｌｅａｒｎｉｎｇ,               ｓｈａｒｉｎｇ               ａｎｄ               ｉｎｎｏｖａｔｉｏｎ.

Ｗｉｔｈｏｕｔ               ｅｆｆｅｃｔｉｖｅ               ＫＭ,               ＢＰ'ｓ               ｓｔｏｒｙ               ｍｉｇｈｔ               ｂｅ               ｒａｄｉｃａｌｌｙ               ｄｉｆｆｅｒｅｎｔ.

Ａｓ               ａ               ｒｅｓｕｌｔ               ｏｆ               ＫＭ,               ＢＰ               ｍｏｖｅｄ               ｆｒｏｍ               ｂｅｉｎｇ               ｈｅａｖｉｌｙ               ｉｎ               ｄｅｂｔ               ($16               ｂｉｌｌｉｏｎ               ｄｏｗｎ               ｔｏ               $7               ｂｉｌｌｉｏｎ)               ｔｏ               ｂｅｉｎｇ               ａｂｌｅ               ｔｏ               ｒｅ-ｉｎｖｅｓｔ               ｉｎ               ｂｅｔｔｅｒ               ｔｅｃｈｎｏｌｏｇｙ               ａｎｄ               ｐｒｏｃｅｓｓｅｓ               ｔｏ               ｆｕｒｔｈｅｒ               ｉｔｓ               ａｄｖａｎｔａｇｅ               ｉｎ               ｏｉｌ               ｅｘｐｌｏｒａｔｉｏｎ               ｂａｓｅｄ               ｏｎ               ｅｘｃｅｓｓ               ｐｒｏｆｉｔｓ               (ｐ.

148).
               Ａｔ               Ｓｋａｎｄｉａ               ＡＦＳ,               ｔｈｅ               ｍｅａｓｕｒｅｍｅｎｔ               ｏｆ               ＫＭ               ｅｘｔｅｎｄｓ               ｆｕｒｔｈｅｒ               ｉｎｔｏ               ｔｈｅ               ｒｏｌｅ               ｏｆ               ｉｎｔｅｌｌｅｃｔｕａｌ               ｃａｐｉｔａｌ,               ａ               ｓｉｎｇｌｅ               ａｔｔｒｉｂｕｔｅ               ｏｆ               ＫＭ.

Ｕｓｉｎｇ               ａ               ｍｏｄｅｌ               ｃａｌｌｅｄ               ｔｈｅ               Ｓｋａｎｄｉａ               Ｎａｖｉｇａｔｏｒ,               ｗｈｉｃｈ               ｔｈｅｙ               ｄｅｓｃｒｉｂｅ               ａｓ               ａ               "'ｔａｘｏｎｏｍｙ               ｏｆ               ｉｎｔｅｌｌｅｃｔｕａｌ               ｃａｐｉｔａｌ               ｒｅｐｏｒｔｉｎｇ,'               ｗｈｅｒｅ               ｉｎｔｅｌｌｅｃｔｕａｌ               ｃａｐｉｔａｌ               ｉｓ               'ｈｉｄｄｅｎ               ｖａｌｕｅｓ               ｏｆ               ａｎ               ｏｒｇａｎｉｚａｔｉｏｎ.

Ｉｔ               ｉｓ               ａ               ｍａｎａｇｅｍｅｎｔ               ａｎｄ               ｒｅｐｏｒｔｉｎｇ               ｍｏｄｅｌ               ｔｈａｔ               ｈｅｌｐｓ               ｍａｎａｇｅｒ               ｖｉｓｕａｌｉｚｅ               ａｎｄ               ｄｅｖｅｌｏｐ               ｍｅａｓｕｒｅｓ               ｔｈａｔ               ｒｅｆｌｅｃｔ               ｔｈｅ               ｉｎｔａｎｇｉｂｌｅ               ａｓｓｅｔｓ               (Ｓｋｙｒｍｅ               ａｎｄ               Ａｍｉｄｏｎ               ｐ.

22)."
               Ｉｌｌｕｓｔｒａｔｉｏｎ               1
               Ｔｈｅ               Ｓｋａｎｄｉａ               Ｎａｖｉｇａｔｏｒ               ｍｏｄｅｌ               ａ
               Ｓｏｕｒｃｅ:               Ｓｋｙｒｍｅ,               Ｄａｖｉｄ               Ｊ.,               ａｎｄ               Ｄｅｂｒａ               Ｍ.

Ａｍｉｄｏｎ..

"Ｎｅｗ               ｍｅａｓｕｒｅｓ               ｏｆ               ｓｕｃｃｅｓｓ."               Ｊｏｕｒｎａｌ               ｏｆ               Ｂｕｓｉｎｅｓｓ               Ｓｔｒａｔｅｇｙ               19.1               (Ｊａｎ.

1998):               20               ｉｌｌｕｓｔｒａｔｉｏｎ               2.
               ａ               Ｔｈｅ               ｉｌｌｕｓｔｒａｔｉｏｎ               ｓｈｏｗｓ               ｔｈｅ               ｐｅｏｐｌｅ,               ｐｒｏｃｅｓｓ               ａｎｄ               ｔｅｃｈｎｏｌｏｇｙ               ｉｎｖｏｌｖｅｄ               ｉｎ               ＫＭ.
               Ａｓ               Ｄａｖｉｄ               Ｓｋｙｒｍｅ               ａｎｄ               Ｄｅｂｒａ               Ａｍｉｄｏｎ               ｅｘｐｌａｉｎ               ｔｈｅ               Ｎａｖｉｇａｔｏｒ,
               "Ａ               ｔｏｏｌ               ｓｕｃｈ               ａｓ               ｔｈｅ               Ｎａｖｉｇａｔｏｒ               ｔａｋｅｓ               ｓｅｖｅｒａｌ               ｙｅａｒｓ               ｔｏ               ｄｅｖｅｌｏｐ               ａｎｄ               ａｐｐｌｙ               ｉｎ               ａ               ｇｉｖｅｎ               ｏｒｇａｎｉｚａｔｉｏｎ.

Ｉｎ               Ｓｋａｎｄｉａ'ｓ               ｃａｓｅ,               ｔｈｅ               ｆｉｒｓｔ               ｓｔａｇｅ               ｗａｓ               ｇａｉｎｉｎｇ               ｔｈｅ               ａｃｃｅｐｔａｎｃｅ               ｏｆ               ｔｈｅ               ｎｏｔｉｏｎ               ｏｆ               ｍｅａｓｕｒｉｎｇ               ｉｎｔｅｌｌｅｃｔｕａｌ               ｃａｐｉｔａｌ.

Ｔｈｅ               ｓｅｃｏｎｄ               ｓｔａｇｅ               ｗａｓ               ｔｈｅ               ｄｅｖｅｌｏｐｍｅｎｔ               ｏｆ               ａｐｐｒｏｐｒｉａｔｅ               ｍｅｔｒｉｃｓ               ｆｏｒ               ｔｈｅ               ｂｕｓｉｎｅｓｓ               ｕｎｉｔ               ｓｅｌｅｃｔｅｄ               ｆｏｒ               ｔｈｅ               ｐｉｌｏｔ.

Ｔｈｅ               ｔｈｉｒｄ,               ａｎｄ               ｍｏｓｔ               ｄｉｆｆｉｃｕｌｔ               ｓｔａｇｅ,               ｗａｓ               ｇａｉｎｉｎｇ               ｃｏｍｍｉｔｍｅｎｔ               ｆｒｏｍ               ｓｅｎｉｏｒ               ｍａｎａｇｅｍｅｎｔ               ｔｏ               ａｐｐｌｙ               ｉｔ               ｔｈｒｏｕｇｈｏｕｔ               ｔｈｅ               ｗｈｏｌｅ               ｏｒｇａｎｉｚａｔｉｏｎ.

(ｐ.

22)"
               Ｔａｂｌｅ               1
               Ｅｘａｍｐｌｅ               ｏｆ               Ｍｅａｓｕｒｅｓ               Ｕｓｅｄ               ｉｎ               ｔｈｅ               Ｓｃａｎｄｉａ               Ｎａｖｉｇａｔｏｒ               (ＤＩＡＬ)               ｂ
               Ｓｏｕｒｃｅ:               Ｓｋｙｒｍｅ,               Ｄａｖｉｄ               Ｊ.,               ａｎｄ               Ｄｅｂｒａ               Ｍ.

Ａｍｉｄｏｎ..

"Ｎｅｗ               ｍｅａｓｕｒｅｓ               ｏｆ               ｓｕｃｃｅｓｓ."               Ｊｏｕｒｎａｌ               ｏｆ               Ｂｕｓｉｎｅｓｓ               Ｓｔｒａｔｅｇｙ               19.1               (Ｊａｎ.

1998):               20               ｔａｂｌｅ               1.
               ｂ               Ｔｈｅ               ｔａｂｌｅ               ｓｈｏｗｓ               ｔｈｅ               ｔａｎｇｉｂｌｅ               ＲＩＯ               ａｃｈｉｅｖｅｄ               ｂｙ               ｐｌａｃｉｎｇ               ａ               ｖａｌｕａｔｉｏｎ               ｏｎ               ｉｎｔｅｌｌｅｃｔｕａｌ               ｃａｐｉｔａｌ               ａｎｄ               ｉｔｓ               ｃｕｌｔｉｖａｔｉｏｎ.
               Ａｓ               ａ               ｒｅｓｕｌｔ,               ｔｈｅ               Ｎａｖｉｇａｔｏｒ               ｈａｓ               ｂｅｃｏｍｅ               ａ               ｍｏｄｅｌ               ｔｈａｔ               ｉｓ               ｗｅｌｌ               ｑｕａｌｉｆｉｅｄ               ｔｏ               ｍｅａｓｕｒｅ               ＲＩＯ               ａｔ               Ｓｋａｎｄｉａ               ｏｎ               ｉｎｔｅｌｌｅｃｔｕａｌ               ｃａｐｉｔａｌ               ｗｈｉｃｈ               ｆｅｅｄｓ               ＫＭ.
               Ｔｈｅ               ｈｅｌｐ               ＫＭ               ｓｕｃｃｅｅｄ               ｗｉｔｈｉｎ               ｂｕｓｉｎｅｓｓ;               ｂｅｓｔ               ｐｒａｃｔｉｃｅｓ               ｓｈｏｕｌｄ               ｂｅ               ａｐｐｌｉｅｄ               ｔｏ               ｅｎｓｕｒｅ               ｍｏｍｅｎｔｕｍ               ａｎｄ               ｐｒｏｇｒｅｓｓ.

Ｊｅｆｆ               Ｍａｎｎ               ｄｅｆｉｎｅｓ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ＫＭ               ｂｅｓｔ               ｐｒａｃｔｉｃｅｓ:
               Ｅｎｃｏｕｒａｇｅ               ｅｍｐｌｏｙｅｅｓ               ｔａｋｅ               ａ               ｐｅｒｓｏｎａｌ               ｓｔａｋｅ               ｉｎ               ｍａｋｉｎｇ               ｔｈｅ               ＫＭ               ｗｏｒｋ.

Ｐｒｏｖｉｄｅ               ｃｈａｎｇｅ               ａｇｅｎｔｓ               ａｎｄ               ｍｅｎｔｏｒｓ               ｗｈｏ               ｕｎｄｅｒｓｔａｎｄ               ａｎｄ               ｂｅｌｉｅｖｅ               ｉｎ               ｔｈｅ               ｉｎｉｔｉａｔｉｖｅ               ｔｏ               ｈｅｌｐ               ｏｔｈｅｒｓ               ｗｈｏ               ａｒｅ               ｉｎ               ｔｈｅ               ｍｉｄｄｌｅ               ｇｒｏｕｎｄ.

Ｍａｋｅ               ＫＭ               ｐｒｏｃｅｓｓｅｓ               ｐａｒｔ               ｏｆ               ｔｈｅ               ｅｖｅｒｙｄａｙ               ｗｏｒｋ               ｐｒｏｃｅｓｓｅｓ.

Ｎｏ               ｓｅｐａｒａｔｉｏｎ               ｏｒ               ａｄｄｉｔｉｏｎａｌ               ｏｖｅｒｈｅａｄ               ｒｅｑｕｉｒｅｄ               ｔｏ               ｅｘｅｃｕｔｅ               ｔｈｅ               ｐｒｏｃｅｓｓｅｓ.

Ｕｓｅ               ＫＭ               ｏｒ               ｌｏｓｅ               ＫＭ.

Ｕｎｄｅｒｓｔａｎｄ               ｔｈａｔ               ｔｈｅ               ｑｕｅｓｔｉｏｎ               ｏｆ               ｈｏｗ               ｔｏ               ｕｓｅ               ｋｎｏｗｌｅｄｇｅ               ｉｓ               ｍｏｒｅ               ｉｍｐｏｒｔａｎｔ               ｔｈａｎ               ｈｏｗ               ｔｏ               ｃｏｌｌｅｃｔ               ｋｎｏｗｌｅｄｇｅ.

Ｌｏｏｋ               ｆｏｒ               ｍｕｌｔｉｐｌｉｅｒｓ               ｔｈａｔ               ｍａｋｅ               ＫＭ               ａｎ               ｅａｓｙ               ｗｉｎ.

Ｅｖａｌｕａｔｅ               ａｒｅａｓ               ｔｈａｔ               ａｒｅ               ａｌｒｅａｄｙ               ｉｎ               ｔｈｅ               ｐｒａｃｔｉｃｅ               ｏｆ               ｕｓｉｎｇ               ＫＭ.

Ｈｉｇｈｌｉｇｈｔ               ｔｈｅｍ               ａｓ               ｅｘａｍｐｌｅｓ               ｔｏ               ｏｔｈｅｒ               ｂｕｓｉｎｅｓｓ               ｕｎｉｔｓ               ｔｈａｔ               ｃｕｒｒｅｎｔｌｙ               ｄｏｎ'ｔ               ｈａｖｅ               ＫＭ,               ｂｕｔ               ｓｈｏｕｌｄ               ｆｏｌｌｏｗ               ｔｈｅ               ｌｅａｄｅｒ               ｉｎ               ａｄａｐｔｉｎｇ               ｔｏ               ｔｈｅ               ｓｙｓｔｅｍ.

Ｓｅｌｌ               ｔｈｅ               ｂｕｓｉｎｅｓｓ               ｖａｌｕｅ,               ｎｏｔ               ｊｕｓｔ               ｔｈｅ               ｃｏｎｃｅｐｔ.

Ｗｉｔｈｏｕｔ               ｍａｒｋｅｔｉｎｇ               ｈｏｗ               ｔｈｅ               ｎｅｗ               ｐｒｏｃｅｓｓｅｓ               ａｎｄ               ｓｙｓｔｅｍ               ｗｉｌｌ               ｉｍｐｒｏｖｅ               ｐｅｏｐｌｅ'ｓ               ｗｏｒｋ,               ＫＭ               ｉｓ               ｎｏｔ               ｇｏｉｎｇ               ｔｏ               ｔａｋｅ               ｒｏｏｔ.

Ｐｌａｃｅ               ｄｉｓｃｕｓｓｉｏｎ               ｉｎ               ｔｅｒｍｓ               ｏｆ               ｂｕｓｉｎｅｓｓ;               ｗｏｒｋｉｎｇ               ｓｍａｒｔｅｒ               ｎｏｔ               ｈａｒｄｅｒ.

Ｄｏ               ｎｏｔ               ｇｅｔ               ｃａｕｇｈｔ               ｉｎ               ｔｈｅ               ｐａｙ               ｆｏｒ               ｐｌａｙ               ｍｏｄｅｌ.

Ｅｎｃｏｕｒａｇｉｎｇ               ｔｈｅ               ａｄｏｐｔｉｏｎ               ｏｆ               ＫＭ               ｉｓ               ａｐｐｒｏｐｒｉａｔｅ,               ｂｕｔ               ｗｉｔｈｏｕｔ               ｉｎｃｅｎｔｉｖｅｓ.

Ｍｏｎｅｔｉｚｉｎｇ               ｔｈｅ               ＫＭ               ｂｅｈａｖｉｏｒ               ｍａｙ               ｕｌｔｉｍａｔｅｌｙ               ｕｎｄｅｒｍｉｎｅ               ｉｔｓ               ａｃｃｅｐｔａｎｃｅ               ａｓ               ｊｕｓｔ               ａｎｏｔｈｅｒ               ｓｃｈｅｍｅ               ｒａｔｈｅｒ               ｔｈａｎ               ａｎ               ｏｒｇａｎｉｚａｔｉｏｎａｌ               ｃｈａｎｇｅ               (ｐｐ.

2-5).

Ｋｅｅｐｉｎｇ               ｍｉｎｄ               ｔｈａｔ               ｔｈｉｓ               ｉｓ               ｎｏｔ               ａｎ               ｅｘｈａｕｓｔｉｖｅ               ｌｉｓｔ               ｏｆ               ｂｅｓｔ               ｐｒａｃｔｉｃｅｓ,               ｂｕｔ               ａ               ｓｏｌｉｄ               ｐｌａｃｅ               ｔｏ               ｓｔａｒｔ,               ｂｕｓｉｎｅｓｓ               ｃａｎ               ｂｅｎｅｆｉｔ               ｂｙ               ｕｎｄｅｒｓｔａｎｄｉｎｇ               ａｔ               ｔｈｅ               ｏｕｔｓｅｔ               ｈｏｗ               ｔｏ               ｍａｋｅ               ＫＭ               ｗｏｒｋ               ｂｅｆｏｒｅ               ｔｈｅ               ｆｉｒｓｔ               ｌｉｎｅ               ｏｆ               ｉｎｓｔｒｕｃｔｉｏｎ               ｉｓ               ｔｙｐｅｄ.
               Ｉｎ               ｃｏｎｃｌｕｓｉｏｎ,               ＫＭ               ｃａｎ               ｙｉｅｌｄ               ａ               ｄｉｓｔｉｎｃｔ               ｃｏｍｐｅｔｉｔｉｖｅ               ａｄｖａｎｔａｇｅ               ｆｏｒ               ｆｉｒｍｓ               ｔｈａｔ               ａｒｅ               ｉｎｈｅｒｅｎｔｌｙ               ｇｅａｒｅｄ               ｔｏｗａｒｄ               ｔｈｅ               ｃｏｎｓｕｍｐｔｉｏｎ               ａｎｄ               ｃｒｅａｔｉｏｎ               ｏｆ               ｋｎｏｗｌｅｄｇｅ.

Ｔｈｅ               ｐｒａｃｔｉｃａｌ               ａｐｐｌｉｃａｔｉｏｎ               ｉｓ               ｎｏｔ               ｗｉｔｈｏｕｔ               ｐｅｒｉｌ,               ｅｓｐｅｃｉａｌｌｙ               ｔｏ               ｏｒｇａｎｉｚａｔｉｏｎｓ               ｔｈａｔ               ｈａｖｅ               ｍａｎａｇｅｍｅｎｔ               ｓｔｙｌｅｓ               ａｎｄ               ｓｔｒｕｃｔｕｒｅ               ｗｈｉｃｈ               ａｒｅ               ｎｏｔ               ｆｌｅｘｉｂｌｅ               ｅｎｏｕｇｈ               ｔｏ               ａｄａｐｔ               ｔｏ               ｔｈｅ               ｐｒａｃｔｉｃｅ.

Ｓｏｍｅ               ｂｕｓｉｎｅｓｓ               ｓｅｃｔｏｒｓ               ｈａｖｅ               ｂｅｅｎ               ｐｒａｃｔｉｃｉｎｇ               ＫＭ               ｆｏｒ               ｑｕｉｔｅ               ａ               ｔｉｍｅ,               ｌｏｎｇ               ｂｅｆｏｒｅ               "ｋｎｏｗｌｅｄｇｅ               ｍａｎａｇｅｍｅｎｔ"               ｂｅｃａｍｅ               ａ               ｆｉｅｌｄ               ｏｆ               ｓｔｕｄｙ.

Ｍａｎｙ               ｆｉｒｍｓ,               ｓｕｃｈ               ａｓ               ｈｉｇｈ               ｔｅｃｈｎｏｌｏｇｙ               ｓｏｆｔｗａｒｅ               ａｎｄ               ｈａｒｄｗａｒｅ               ｃｏｍｐａｎｉｅｓ,               ｂｕｉｌｄ               ｔｈｅｉｒ               ｏｒｇａｎｉｚａｔｉｏｎｓ               ｆｒｏｍ               ｔｈｅ               ｇｒｏｕｎｄ               ｕｐ               ｕｓｉｎｇ               ＫＭ               ａｓ               ｔｈｅ               ｃｏｒｎｅｒｓｔｏｎｅ.

Ｏｔｈｅｒ               ｂｕｓｉｎｅｓｓ,               ｐｒｏｄｕｃｔ               ａｓｓｅｍｂｌｙ,               ｍａｙ               ｎｏｔ               ｎｅｅｄ               ＫＭ               ｔｏ               ｂｅ               ｓｕｃｃｅｓｓｆｕｌ               ｉｎ               ｔｈｅ               ｃｕｒｒｅｎｔ               ｂｕｓｉｎｅｓｓ               ｃｌｉｍａｔｅ.

Ａｓ               ｗｅｌｌ,               ｃｕｒｒｅｎｔ               ＲＯＩ               ｆｉｇｕｒｅｓ               ｆｏｒ               ＫＭ               ｐｏｉｎｔ               ｔｏ               ａｎ               ｉｎｃｒｅａｓｅ               ｉｎ               ｓａｖｉｎｇｓ               ｏｒ               ｐｒｏｆｉｔ,               ｂｕｔ               ａｒｅ               ａｎｅｃｄｏｔａｌ               ａｔ               ｂｅｓｔ.

Ｔｈｉｓ               ｉｓ               ｎｏｔ               ｔｏ               ｓａｙ               ｔｈａｔ               ＫＭ               ｄｏｅｓ               ｎｏｔ               ｙｉｅｌｄ               ｃｏｍｐｅｔｉｔｉｖｅ               ａｄｖａｎｔａｇｅ.

Ｉｔ               ｄｏｅｓ               ｉｎｄｉｃａｔｅ               ｔｈａｔ               ＫＭ               ｉｓ               ａ               ｓｉｇｎｉｆｉｃａｎｔ               ｃｏｎｔｒｉｂｕｔｏｒ               ｔｏ               ｃｏｍｐｅｔｉｔｉｖｅ               ａｄｖａｎｔａｇｅ               ａｎｄ               ｏｖｅｒａｌｌ               ｂｕｓｉｎｅｓｓ               ｓｕｃｃｅｓｓ.

Ｔｈｅ               ｃｌｉｍａｔｅ               ｉｓ               ｃｈａｎｇｉｎｇ               ａｎｄ               ＫＭ               ｗｉｌｌ               ｂｅｃｏｍｅ               ｔｈｅ               ｓｔａｎｄａｒｄ               ｂｙ               ｗｈｉｃｈ               ｔｈｅ               ｂｅｓｔ               ｉｎ               ｂｕｓｉｎｅｓｓ               ｗｉｌｌ               ｂｅ               ｓｅｐａｒａｔｅｄ               ｆｒｏｍ               ｔｈｅ               ｒｅｓｔ               ｉｎ               ｂｕｓｉｎｅｓｓ.

               Ｗｏｒｋｓ               Ｃｉｔｅｄ
               Ｃｏｆｆ,               Ｒｕｓｓｅｌｌ               Ｗ.,               Ｄａｖｉｄ               Ｃ.

Ｃｏｆｆ,               ａｎｄ               Ｒｏｇｅｒ               Ｅａｓｔｖｏｌｄ.

"ＴＨＥ               ＫＮＯＷＬＥＤＧＥ-ＬＥＶＥＲＡＧＩＮＧ               ＰＡＲＡＤＯＸ:               ＨＯＷ               ＴＯ               ＡＣＨＩＥＶＥ               ＳＣＡＬＥ               ＷＩＴＨＯＵＴ               ＭＡＫＩＮＧ               ＫＮＯＷＬＥＤＧＥ               ＩＭＩＴＡＢＬＥ."               Ａｃａｄｅｍｙ               ｏｆ               Ｍａｎａｇｅｍｅｎｔ               Ｒｅｖｉｅｗ               31.2               (Ａｐｒ.

2006):               452-465.

Ｂｕｓｉｎｅｓｓ               Ｓｏｕｒｃｅ               Ｐｒｅｍｉｅｒ.

ＥＢＳＣＯｈｏｓｔ.

Ｅｘｃｅｌｓｉｏｒ               Ｃｏｌｌ.

Ｌｉｂ.,               Ａｌｂａｎｙ,               ＮＹ.

19               Ａｐｒ.

2008.

<               ｈｔｔｐ://ｓｅａｒｃｈ.ｅｂｓｃｏｈｏｓｔ.ｃｏｍ               >.
               Ｈａｅｃｋｅｌ,               Ｓｔｅｐｈａｎ               Ｈ.

ａｎｄ               Ｒｉｃｈａｒｄ               Ｌ.

Ｎｏｌａｎ.

"ＭＡＮＡＧＩＮＧ               ＢＹ               ＷＩＲＥ."               Ｈａｒｖａｒｄ               Ｂｕｓｉｎｅｓｓ               Ｒｅｖｉｅｗ               71.5               (Ｓｅｐ.

1993):               122-132.

Ｂｕｓｉｎｅｓｓ               Ｓｏｕｒｃｅ               Ｐｒｅｍｉｅｒ.

ＥＢＳＣＯｈｏｓｔ.

Ｅｘｃｅｌｓｉｏｒ               Ｃｏｌｌ.

Ｌｉｂ.,               Ａｌｂａｎｙ,               ＮＹ.

11               Ａｐｒ.

2008.

<               ｈｔｔｐ://ｓｅａｒｃｈ.ｅｂｓｃｏｈｏｓｔ.ｃｏｍ               >.
               Ｌｅｅ,               Ｈｅｅｓｅｏｋ               ａｎｄ               Ｂｙｏｕｎｇｇｕ               Ｃｈｏｉ..

"Ｋｎｏｗｌｅｄｇｅ               Ｍａｎａｇｅｍｅｎｔ               Ｅｎａｂｌｅｒｓ,               Ｐｒｏｃｅｓｓｅｓ,               ａｎｄ               Ｏｒｇａｎｉｚａｔｉｏｎａｌ               Ｐｅｒｆｏｒｍａｎｃｅ:               Ａｎ               Ｉｎｔｅｇｒａｔｉｖｅ               Ｖｉｅｗ               ａｎｄ               Ｅｍｐｉｒｉｃａｌ               Ｅｘａｍｉｎａｔｉｏｎ."               Ｊｏｕｒｎａｌ               ｏｆ               Ｍａｎａｇｅｍｅｎｔ               Ｉｎｆｏｒｍａｔｉｏｎ               Ｓｙｓｔｅｍｓ               20.1               (Ｓｕｍｍｅｒ               2003):               179-228.

Ｂｕｓｉｎｅｓｓ               Ｓｏｕｒｃｅ               Ｐｒｅｍｉｅｒ.

ＥＢＳＣＯｈｏｓｔ.

Ｅｘｃｅｌｓｉｏｒ               Ｃｏｌｌ.

Ｌｉｂ.,               Ａｌｂａｎｙ,               ＮＹ.

11               Ａｐｒ.

2008.

ｈｔｔｐ://ｓｅａｒｃｈ.ｅｂｓｃｏｈｏｓｔ.ｃｏｍ.
               Ｌｅｖｅｒ,               Ｗ.

Ｆ.

"Ｃｏｒｒｅｌａｔｉｎｇ               ｔｈｅ               Ｋｎｏｗｌｅｄｇｅ-ｂａｓｅ               ｏｆ               Ｃｉｔｉｅｓ               ｗｉｔｈ               Ｅｃｏｎｏｍｉｃ               Ｇｒｏｗｔｈ."               Ｕｒｂａｎ               Ｓｔｕｄｉｅｓ               39.5/6               (Ｍａｙ               2002):               859-870.

Ａｃａｄｅｍｉｃ               Ｓｅａｒｃｈ               Ｐｒｅｍｉｅｒ.

ＥＢＳＣＯｈｏｓｔ.

Ｅｘｃｅｌｓｉｏｒ               Ｃｏｌｌ.

Ｌｉｂ.,               Ａｌｂａｎｙ,               ＮＹ.

1               Ｊｕｎｅ               2008.

ｈｔｔｐ://ｓｅａｒｃｈ.ｅｂｓｃｏｈｏｓｔ.ｃｏｍ.
               Ｍａｎｎ,               Ｊｅｆｆ.

"Ｂｅｓｔ               Ｐｒａｃｔｉｃｅｓ               ｆｏｒ               Ｋｎｏｗｌｅｄｇｅ               Ｍａｎａｇｅｍｅｎｔ,               2007".

Ｇａｒｔｎｅｒ               Ｉｎｃｏｒｐｏｒａｔｅｄ.

Ｓｔａｍｆｏｒｄ,               ＣＴ.

31               Ａｕｇ               2007.
               "Ｍｅａｓｕｒｉｎｇ               ｋｎｏｗｌｅｄｇｅ               ｎｅｔｗｏｒｋｓ               ａｔ               Ｃａｔｅｒｐｉｌｌａｒ."               ＫＭ               Ｒｅｖｉｅｗ               7.3               (Ｊｕｌｙ               2004):               6-7.

Ａｃａｄｅｍｉｃ               Ｓｅａｒｃｈ               Ｐｒｅｍｉｅｒ.

ＥＢＳＣＯｈｏｓｔ.

Ｅｘｃｅｌｓｉｏｒ               Ｃｏｌｌ.

Ｌｉｂ.,               Ａｌｂａｎｙ,               ＮＹ.

31               Ｍａｙ               2008.

ｈｔｔｐ://ｓｅａｒｃｈ.ｅｂｓｃｏｈｏｓｔ.ｃｏｍ.
               Ｐｏｗｅｒｓ,               \/ｉｃｋｉ.

"Ｖｉｒｔｕａｌ               Ｃｏｍｍｕｎｉｔｉｅｓ               Ａｔ               Ｃａｔｅｒｐｉｌｌａｒ               Ｆｏｓｔｅｒ               Ｋｎｏｗｌｅｄｇｅ               Ｓｈａｒｉｎｇ."               Ｔ+Ｄ               58.6               (Ｊｕｎｅ               2004):               40-45.

Ａｃａｄｅｍｉｃ               Ｓｅａｒｃｈ               Ｐｒｅｍｉｅｒ.

ＥＢＳＣＯｈｏｓｔ.

Ｅｘｃｅｌｓｉｏｒ               Ｃｏｌｌ.

Ｌｉｂ.,               Ａｌｂａｎｙ,               ＮＹ.

29               Ｍａｙ               2008.

ｈｔｔｐ://ｓｅａｒｃｈ.ｅｂｓｃｏｈｏｓｔ.ｃｏｍ.
               Ｐｒｏｋｅｓｃｈ,               Ｓｔｅｖｅｎ               Ｅ.

"Ｕｎｌｅａｓｈｉｎｇ               ｔｈｅ               Ｐｏｗｅｒ               ｏｆ               Ｌｅａｒｎｉｎｇ:               Ａｎ               Ｉｎｔｅｒｖｉｅｗ               ｗｉｔｈ               Ｂｒｉｔｉｓｈ               Ｐｅｔｒｏｌｅｕｍ'ｓ               Ｊｏｈｎ               Ｂｒｏｗｎｅ."               Ｈａｒｖａｒｄ               Ｂｕｓｉｎｅｓｓ               Ｒｅｖｉｅｗ               75.5               (Ｓｅｐ.

1997):               146-168.

Ｂｕｓｉｎｅｓｓ               Ｓｏｕｒｃｅ               Ｐｒｅｍｉｅｒ.

ＥＢＳＣＯｈｏｓｔ.

Ｅｘｃｅｌｓｉｏｒ               Ｃｏｌｌ.

Ｌｉｂ.,               Ａｌｂａｎｙ,               ＮＹ.

11               Ａｐｒ.

2008.

<               ｈｔｔｐ://ｓｅａｒｃｈ.ｅｂｓｃｏｈｏｓｔ.ｃｏｍ               >.
               Ｒｏｂｅｒｔｓｏｎ,               Ｍａｘｉｎｅ,               ａｎｄ               Ｇｅｒａｌｄｉｎｅ               Ｏ'Ｍａｌｌｅｙ               Ｈａｍｍｅｒｓｌｅｙ..

"Ｋｎｏｗｌｅｄｇｅ               ｍａｎａｇｅｍｅｎｔ               ｐｒａｃｔｉｃｅｓ               ｗｉｔｈｉｎ               ａ               ｋｎｏｗｌｅｄｇｅ-ｉｎｔｅｎｓｉｖｅ               ｆｉｒｍ:               ｔｈｅ               ｓｉｇｎｉｆｉｃａｎｃｅ               ｏｆ               ｔｈｅ               ｐｅｏｐｌｅ               ｍａｎａｇｅｍｅｎｔ               ｄｉｍｅｎｓｉｏｎ."               Ｊｏｕｒｎａｌ               ｏｆ               Ｅｕｒｏｐｅａｎ               Ｉｎｄｕｓｔｒｉａｌ               Ｔｒａｉｎｉｎｇ               24.2-4               (2000):               241.

Ｂｕｓｉｎｅｓｓ               Ｓｏｕｒｃｅ               Ｐｒｅｍｉｅｒ.

ＥＢＳＣＯｈｏｓｔ.

Ｅｘｃｅｌｓｉｏｒ               Ｃｏｌｌ.

Ｌｉｂ.,               Ａｌｂａｎｙ,               ＮＹ.

19               Ａｐｒ.

2008.

<               ｈｔｔｐ://ｓｅａｒｃｈ.ｅｂｓｃｏｈｏｓｔ.ｃｏｍ               >.
               Ｒｏｚｗｅｌｌ,               Ｃａｒｏｌ.

"Ｆｉｎｄｉｎｇｓ:               Ｗｈａｔ'ｓ               Ｌｅａｒｎｉｎｇ               Ｇｏｔ               Ｔｏ               Ｄｏ               Ｗｉｔｈ               Ｉｔ?"               Ｇａｒｔｎｅｒ               Ｉｎｃｏｒｐｏｒａｔｅｄ.

Ｓｔａｍｆｏｒｄ,               ＣＴ.

9               Ａｐｒ.

2008.
               Ｓｋｙｒｍｅ,               Ｄａｖｉｄ               Ｊ.,               ａｎｄ               Ｄｅｂｒａ               Ｍ.

Ａｍｉｄｏｎ..

"Ｎｅｗ               ｍｅａｓｕｒｅｓ               ｏｆ               ｓｕｃｃｅｓｓ."               Ｊｏｕｒｎａｌ               ｏｆ               Ｂｕｓｉｎｅｓｓ               Ｓｔｒａｔｅｇｙ               19.1               (Ｊａｎ.

1998):               20.

Ｂｕｓｉｎｅｓｓ               Ｓｏｕｒｃｅ               Ｐｒｅｍｉｅｒ.

ＥＢＳＣＯｈｏｓｔ.

Ｅｘｃｅｌｓｉｏｒ               Ｃｏｌｌ.

Ｌｉｂ.,               Ａｌｂａｎｙ,               ＮＹ.

26               Ｍａｙ               2008.

ｈｔｔｐ://ｓｅａｒｃｈ.ｅｂｓｃｏｈｏｓｔ.ｃｏｍ.
               Ｗｉｌｌｉａｍｓ,               Ａｌａｎ.

"ＫＭ-ｐｒｏｊｅｃｔ               ＲＯＩ               ｓｈｏｕｌｄ               ｂｅ               ｖｉｓｉｂｌｅ               ｔｏ               ｄｉｒｅｃｔｏｒｓ."               ＫＭ               Ｒｅｖｉｅｗ               5.6               (Ｊａｎ.

2003):               8.

Ａｃａｄｅｍｉｃ               Ｓｅａｒｃｈ               Ｐｒｅｍｉｅｒ.

ＥＢＳＣＯｈｏｓｔ.

Ｅｘｃｅｌｓｉｏｒ               Ｃｏｌｌ.

Ｌｉｂ.,               Ａｌｂａｎｙ,               ＮＹ.

29               Ｍａｙ               2008.

.






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