Current Projects

Current CAM-I Working Groups and Projects

Cost Management and Target Costing - In the past the group has focused on target costing models for both manufacturing organizations and service industries as well as shared services costing models.

The group is now focusing on two key areas:

Supplier Costing- Many manufacturers use models to develop cost estimates for parts. These models typically use ideal manufacturing processes which do not always translate to the real world. As such, there is often a discrepancy between manufacturer estimates for a supplied part and actual supplier costs. When suppliers do not provide cost transparencies the only effective option for understanding a supplier’s cost structure, thereby improving internal manufacturer cost estimates, is an on-site supplier assessment. Conducting effective supplier assessments requires a clearly defined process and assessors who are skilled at identifying key supplier features that impact cost structures. Often, manufacturing companies use either manufacturing experts with little understanding of cost structures or accounting individuals with little or no knowledge of manufacturing. The result is cost information that is of limited or no use. A clearly defined, published process for conducting on-site supplier cost assessments does not appear to exist. The group’s objective is to:

  • Develop processes and templates necessary for conducting on-site supplier cost assessments and gathering the essential information to support improving a supplier cost model;
  • Develop training for cost engineers and procurement personnel that facilitates understanding of conducting on-site supplier cost assessments and uncovering key elements that impact supplier cost structures; and
  • Determine the key data and assumptions necessary to support developing on-site supplier cost assessments, along with recommendations on how to best store and maintain this information.

Value Management - Organizations often struggle with defining and quantifying the value that they create. This is particularly true for internal business support functions. The nature of these functional areas is such that the activities and processes being performed are often hard to measure from a “value add” perspective and it is difficult to link any value being created to the resources providing the value. Aside from the nature of business support functions, value itself is difficult to define - it is inherently customer focused which makes objective measurement difficult; it changes over time; and the same output is often perceived very differently by different customers. There appears to be no single, universal answer to the question of quantifying value for a business support function. The nature of an organization (size, complexity, domain, etc.), how it organizes its support functions, and even its culture will affect how it defines and measures value. However, a well-defined value framework could provide a focal point and tool that can be used by all organizations to help define value while accounting for organizational uniqueness. The group’s objective is to assist member organizations in understanding and quantifying the value business support functions bring to an organization. This will be achieved through the development of a framework that will enable member organizations to consistently define the value business support functions bring to an organization and thereby allow cost / value trade-offs to be quantified and considered. The work on value management is being led by the CAM-I UK chapter with support from US based members. Chair: Anthony Pember, Phone: +1-703-637-2777 or Email: This email address is being protected from spambots. You need JavaScript enabled to view it. .

Performance Management – The Interest Group has developed the CAM-I Performance Management Framework (PMF), a holistic implementation methodology that supports strategy execution by evaluating and improving organizational business performance regardless of size or industry. The framework assesses performance management maturity in terms of organizational readiness and then provides guidance and focus on appropriate techniques and measurements for performance improvement. Recent publication (jointly with CPA Canada): The CAM-I Performance Management Framework Executive Overview – How to Evaluate and Improve Organizational Performance Chair: Derek Sandison, Phone: (905) 301-0429 or This email address is being protected from spambots. You need JavaScript enabled to view it.

Integrated Risk and Value Management – To be in business is to face a constant stream of potential risks that can disrupt daily activity and put the future of the organization in jeopardy. However, what if the organization were able to assess their potential risks for enterprise value? Robust organizations know how to take on measured risks that boost returns to stakeholders. If handled properly, it may even be possible to increase stakeholders’ perceived value after a crisis. The goal of the Integrated Risk and Value Management interest group at CAM-I is to explore this risk-value continuum, modifying existing thought and proactively to enable organizations to maximize value by optimizing risk. Chair: Lauren Pashia, Phone (314) 378-9611 or This email address is being protected from spambots. You need JavaScript enabled to view it. .

Environmental Sustainability Interest Group – An environmentally sustainable organization balances its current strategic and financial objectives with long-term natural resource preservation and usage to meet the needs of the present without compromising those of future generations. There is an opportunity to leverage cost and performance management tools and techniques to improve the performance and efficacy of environmental sustainability initiatives within an organization. The CAM-I ESIG seeks to leverage CAM-I’s existing Body of Knowledge in cost and performance management to develop more effective and efficient management tools and techniques to support environmental sustainability initiatives. Chair: Mark Lemon, Phone (703) 637-2949 or This email address is being protected from spambots. You need JavaScript enabled to view it.

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