By Aleksandar
Pudar
Technical Superintendent
and Planned Maintenance Supervisor Reederei Nord BV
Co-founder of "Out of Box
Maritime Thinker Blog" and Founder of Narenta Gestio Consilium Group
With
the availability of marine ERP systems, computerisation of maintenance
management has become increasingly common in the marine industry. However, it
is essential to recognise that computerisation can yield benefits and
drawbacks. Therefore, it is crucial to understand the components of the
maintenance management function to computerise it successfully. These
components apply to various types and levels of maintenance work, such as
routine, preventive, corrective, shutdown, and maintenance.
Work Request. A maintenance work
request is a document that provides instructions to the maintenance department
regarding the required work. It contains essential details such as the
equipment number, a unique job number, the requested work, any necessary
approvals, and the priority level of the work.
Work Order. A work order is a document that provides
instructions to the maintenance team on the required work. It includes details
such as the equipment number, a unique job number, the work description,
necessary approvals, and the work priority.
The
work order also identifies the necessary crafts, materials, special tools, and
critical timelines to complete the job. Therefore, it is crucial to agree upon
the work order format at the beginning of the computerisation process, as it is
the foundation for defining the job, planning, scheduling, and controlling the
work, as well as creating histories for future analysis.
The
work order is not preloaded in marine ERP systems but is rapidly generated and
stored in the database for future reference. Proper documentation of work
orders helps maintenance teams to efficiently track, manage, and report on
their activities, which is crucial to achieving optimal asset performance and
reducing downtime.
Prioritising. The act of
determining which jobs have precedence is known as work prioritisation. As the
maintenance function has limited resources available at any given time, it is
important to prioritise work to ensure that the most critical and urgent jobs
are addressed first. This act is typically performed formally or informally,
depending on the size and complexity of the maintenance operation. The
prioritisation process involves considering factors such as the impact of
equipment failure on operations, safety, regulatory compliance, cost, and the
availability of resources such as labour, materials, and equipment. Effective
work prioritisation is crucial to ensure that maintenance resources are used
efficiently and that equipment downtime minimises.
Work Plan. It involves asking questions about the work to develop a plan for
completing it efficiently and effectively. The questions are commonly called
the 5 Ws and 1 H: Why is the work necessary? What work needs to be done? Who
will do the work? Where will the work be done? When will the work be done?
Moreover,
how will the work be done? The answers to these questions help to identify the
scope of the work, the resources needed, the potential risks, and the steps
required to complete the work successfully. By planning the work, maintenance
groups can optimise their use of resources and minimise downtime, resulting in
improved asset reliability and reduced costs.
Job Sequence or scheduling refers to determining when
and how maintenance work will be performed. It involves considering factors
such as equipment availability, resource availability, priorities, and
deadlines. Scheduling can be done at several levels: daily, weekly, monthly,
and annually. The goal is to ensure that maintenance work is performed
efficiently and effectively while minimising downtime and disruptions to
operations.
Total backlog is commonly known
as the "open work order report" or "work backlog report".
It includes all work requests and maintenance activities that have been
identified but have not been completed or scheduled. In addition, the report
typically provides details such as the equipment or asset to be maintained, the
nature of the work required, and the priority level assigned to the work order.
The work backlog report is an important tool for maintenance managers to ensure
that all necessary work is accounted for and that resources are used
effectively to manage maintenance activities.
Ready backlog is commonly known
as the "Ready to Schedule" or "Ready to Plan" list in a
CMMS. It is a list of work orders that have been reviewed and planned and are
now waiting to be scheduled for execution. This list typically includes all the
necessary information for scheduling, such as job priority, estimated labour
and materials, and any special tools or equipment required. The purpose of this
list is to provide the maintenance planner with a complete overview of all the
work that is ready to be scheduled, helping them to allocate resources and
manage priorities effectively.
Control Reports are typically
referred to as a "work history" or "maintenance history,"
which includes details about the work performed when it was done, who performed
it, what materials and tools were used, and any other relevant information.
This history can be used for future analysis and decision-making related to
maintenance activities.
Computerisation
brings about the organisation through the creation of an organised database.
The components of the maintenance management function are essential in defining
the elements of the database, which include cost assignments, equipment
identification, employee lists, and other related information. With an organised
database, maintenance managers can easily access and track information related
to equipment, maintenance activities, and personnel, allowing for better
decision-making and efficient allocation of resources.
Assignment of Costs usually follows
the patterns established by accounting procedures used at a particular vessel
or fleet level. It generally recognises cost centres, departments, divisions,
and so on and is frequently, but not necessarily, location-oriented. Although various
approaches can be used to develop sort levels or accumulate costs, a clear
definition of the approach is critical at the start of a program to computerise
maintenance management for a tanker vessel or a tanker management organisation.
Equipment Identification In the marine
industry, equipment identification is a critical component of the maintenance
management function. Equipment numbering usually takes the form of a unique
identification code assigned to each physical asset or function on the vessel,
on which maintenance resources will be expended. However, the identification
and numbering of equipment can be a complex process and require careful
consideration. Therefore, it is essential to balance identifying equipment in
sufficient detail and avoid creating a burdensome and confusing numbering
system.
For
instance, in the case of a tanker vessel, each piece of equipment, such as
pumps, valves, boilers, and generators, may be assigned a unique identification
number; this can help to identify the equipment quickly and accurately during
maintenance and repair tasks. However, grouping similar types of equipment under
a general category, such as "engine room machinery" or
"navigation equipment," may also be helpful in efficiently managing
maintenance tasks. Ultimately, the equipment identification system should be
designed to meet the vessel's specific needs and the maintenance management
program.
Employee & Crew Lists. In the marine
industry, crew lists are also essential to consider, as they are responsible
for the operation and maintenance of the vessel. In addition to trades or
crafts, the crew list should include positions such as captain, chief engineer,
electrician, and other relevant roles; this helps to ensure that the
appropriate crew members are assigned to maintenance tasks based on their skill
set and availability. It also enables tracking crew time and costs associated
with maintenance work, which can be helpful for budgeting and resource
allocation.
Priorities Agreeing on a priority approach is
crucial when building a database for a computerised maintenance management
system. Priority levels can help maintenance personnel and management determine
which work requests and work orders must be completed based on factors such as
safety, impact on production, or equipment criticality. Several priority
approaches can be used, such as assigning a numerical value to each priority
level (e.g. 1-5, with 1 being the highest priority), using a colour-coded
system (e.g. red for high priority, yellow for medium priority, green for low
priority), or using a combination of both. It is essential to establish clear
guidelines for assigning priorities to work orders and ensure that all system
users consistently follow these guidelines.
Stores Catalog For managing spare
parts for ships or vessels, it is essential to have a complete spare parts
catalogue with detailed information such as the part number, part description,
location, quantity, and price. The catalogue should also indicate which parts
are regularly stocked and which must be procured on demand. Furthermore, it is
critical for vessels to ensure that spare parts are available onboard or at the
nearest port to minimise downtime in case of equipment failure. Therefore, a
well-organised spare parts management system integrated with the maintenance
management system is essential for effective maintenance planning and
management control in the marine industry.
Equipment Bill of Materials. A comprehensive
inventory list of parts associated with a specific equipment number in the
stores. This list should include stocked and non-stocked parts, the part
description, manufacturer, vendor, unit cost, delivery lead time, and the
quantity required for the equipment.
Cause Codes. The establishment of standardised codes
to identify the root causes of maintenance work requests. These codes can be
used to develop preventive maintenance (PM) schedules within the system and to
analyse maintenance work to develop corrective maintenance programs.
Action Codes.Standardised identification of the
actions taken to address a work request; this includes identifying the level of
repair or corrective action taken and can help initiate a corrective
maintenance program.
A
computerised maintenance management system alone cannot effectively plan
maintenance work. It is not capable of:
·
Determining if work requests provide
sufficient information for maintenance personnel to understand what is required
·
Creating sketches or illustrations to
clarify work requirements
·
Selecting appropriate materials for the
job
·
Identifying time constraints due to
production or other needs
A
computerised maintenance management system is a valuable tool for planning
maintenance, but it should be used with other planning methods. It can provide
valuable information such as manpower backlogs, equipment histories, equipment
parts lists, material availability, preventive maintenance schedules, and cost
tracking.
2.10.1 WHY COMPUTERIZE MAINTENANCE MANAGEMENT?
Maintenance
is a significant cost in the marine business or service industry, and its share
is expected to increase as automation becomes widespread. Therefore, it is
crucial to optimise the use of this resource. Planning and scheduling
maintenance is one way to achieve this, but the associated clerical work can be
challenging. However, computerisation can minimise this issue if implemented
correctly. A computerised system can provide information on the backlog for
different types of work, material availability, and costs by job, facility, or
work type, among other things; this can improve the effectiveness of planning,
scheduling, and cost tracking by up to 50%, and may even offer additional
information at no extra cost.
2.10.2 ORGANISING FOR COMPUTERISATION
The
first step in computerising maintenance management is to define the program,
whether through purchasing a software package or developing it in-house. Determining
what needs to be done and what costs to track is essential. The program should
provide information on material availability, including location, quantity on
hand, and vendors, and generate purchase orders when needed. Equipment
histories should be generated, and the program may need to be maintenance
management-oriented, provide information to corporate headquarters, or connect
to other facilities within the corporate structure. A high-level person
responsible for the maintenance function should head up the interdisciplinary
team responsible for defining and implementing the program. Disciplines
represented on the project team include maintenance, data processing, and
accounting, with industrial engineering, purchasing or material control,
payroll, and production also potentially helpful. The team should be kept to a
workable size, and technical evaluation should follow program definition,
including hardware evaluation and make-or-buy software considerations.
2.10.3 IMPLEMENTATION OF A COMPUTERISED MAINTENANCE MANAGEMENT PROGRAM
Organising
the implementation of a computerised maintenance management program is a
critical step, and the project team needs to define specific roles and
responsibilities. The following items should be considered during this phase:
·
Determining
who will perform maintenance planning and scheduling
·
Establishing
who will load semipermanent information, such as cost centres, employee lists,
parts lists, equipment lists, cause codes, action codes, budgets, and other
information that is not changed frequently
·
Defining
who will maintain files on a daily and weekly basis, such as a planner to load
work orders, a time clerk to load employee timesheets, or a storeroom clerk to
load material requisitions
·
Establishing
the type of security to be included in the system to designate who can enter,
modify, or view information and who can call for reports
·
Designing
forms for data entry that are compatible with the computer's entry format and
include work orders, time sheets, and material requisitions
·
Orientation
and training are also crucial aspects of the implementation process.
Orientation involves informing people what will be done or what is being done,
while training instructs people on how to do something. For example, it is
necessary to train all users to write a work request, exercise the priority
system, and enter data correctly, as well as appropriate maintenance people on
how to retrieve information and maintenance and production management on how to
read and interpret reports and available information.
·
Although
computerising maintenance management can be challenging, the benefits,
including better labour and equipment utilisation and reduced store inventory,
are usually significant.
2.10.4 OPERATING CHARACTERISTICS OF A GOOD SYSTEM
2.10.4.1
ONLINE INQUIRY is an essential
feature of a well-designed computerised maintenance management system. It
allows users to access information quickly and easily without generating
excessive paper. The system should provide screen viewing and on-demand access
to work orders, material, and equipment information. This feature can help to
reduce the time required to complete tasks and improve overall productivity.
Additionally, online inquiry can facilitate collaboration and communication
between different departments and users within an organisation.
Work Orders. The
work order is the primary control document in a computerised maintenance
management system. When viewing a work order on a screen, the following
information should be easily accessible:
·
The
equipment the work is intended for
·
A
description of the work to be done
·
The
priority of the work
·
Charging
centres to assign the costs incurred
·
Dates
of when the work order was created, last worked on and completed
·
Current
status of the work backlog
·
Estimated
time for completion by craft
·
Costs
of labour and materials are charged to the work order.
While
other information may be helpful, the abovementioned details are essential for
effective maintenance management. Moreover, a good computerised maintenance
management system should allow users to view work orders selectively based on
various criteria, such as cost areas, equipment numbers, dates written, issued,
completed or last worked, priority level, backlog status, cause or action is taken,
trade, supervisor and planner. This feature significantly reduces the time
required for file searching by the user.
Material. Effective
management of a storeroom is essential for maximising equipment and manpower
utilisation. In a computerised maintenance management program, the system
should provide on-screen access to the following information related to the material
in the storeroom:
·
Catalogue
of parts by part number
·
Catalogue
of parts by location
·
Summary
of parts status
·
Open
purchase orders
·
Parts
that have been issued and returned
The
system should also allow the viewing of the following:
·
Vendors
·
Maximum
and minimum quantities
·
Costs
·
Reorder
quantities
·
Periodic
usage information
·
Delivery
lead time for parts that are not kept in stock.
Equipment. The
third component of an effective maintenance management program is focused on
equipment. The computerised system should allow for the following information
to be readily viewed on screen to ensure proper management of equipment :
•
A
hierarchical equipment list
•
A list
of work orders for each piece of equipment
•
A parts
list or bill of materials for each piece of equipment
•
A
record of maintenance costs (including labour and materials) for each piece of equipment
2.10.4.2
CUSTOM REPORT GENERATION
Another
key feature of an effective computerised maintenance management system is the
ability to produce custom reports. The selection criteria for these reports
should be similar to those used for screen viewing and may include the
following types of reports:
Work Orders
•
Work
order status reports
•
Backlog
reports
•
Equipment
history reports
•
Cost
reports by equipment, trade, or other criteria
•
Preventive
maintenance schedules and completion reports
•
Material
usage reports
•
Inventory
valuation reports
•
Vendor
performance reports
•
Employee
performance reports
•
Downtime
reports
•
Failure
analysis reports
•
Root
cause analysis reports
•
Safety
inspection reports
•
Audit
reports
•
Management
summary reports
Materials
•
Parts
catalogue report
•
Inventory
status report
•
Inventory
usage report
•
Reorder
report
•
Physical
inventory report
•
Location
catalogue report
•
Parts
activity list report
•
Vendor
names and addresses report
•
Purchase
order list report
Equipment
•
Equipment
lists
•
Equipment
status
•
Equipment
parts list
•
Equipment
parts usage
2.10.4.3
PERFORMANCE REPORTS
The
third important characteristic of a good computerised maintenance management
system is the ability to measure performance against targets or budgets. The
reports generated should be concise and meaningful for maintenance management
and include an analysis of hours, a backlog summary (total and ready), a closed
job summary, schedule compliance by hours, and PM compliance.
However,
the most crucial characteristic of the program is that it should be
user-friendly; this means that users should be able to access information
easily through a series of menus and questions posed by the computer rather
than having to know how to query the system in its language. In addition, the
program should be capable of efficiently handling large amounts of information
and various types of input and output while being easily understandable at its
interface by personnel of all levels of expertise, including clerks,
maintenance workers, and operators.
2.10.5 WORK ORDER SYSTEM
Purpose. A
formal work order system is essential to a maintenance management program. It
helps ensure maintenance work is planned, scheduled, and executed efficiently
and effectively. In addition, the work order system acts as an information
network, providing inputs and outputs for all phases of the maintenance
program, from work requests to completion. It also helps to track costs and
provide data for analysis and continuous improvement of the maintenance
program.
Scope. A
formal work order system is crucial in maintaining an organised and efficient
maintenance program. It serves as a channel for communication, input, and
output for all maintenance phases, from requesting and planning to controlling,
recording, and analysing work performance. In addition, the work order form
acts as a tool to relay necessary information regarding requested work to the
maintenance department.
The
benefits of a work order system include:
•
Providing
a common means of transmitting maintenance service requests, ensuring that
necessary information is included.
•
Screening
and analysing all work requests ensures that only necessary and relevant work
is performed.
•
Preplanning
and estimating time, methods, and materials required for optimum performance.
•
Controlling
the distribution of work among maintenance groups by prioritising the most
important work.
•
Tracking
performance regarding time, cost, and materials for specific maintenance work
is requested.
Verbal
work orders often result in unnecessary, unauthorised, or unwanted work.
Therefore, all requests for maintenance services must be submitted in writing
using the work order form. In addition, the work order and the planning package
accurately document individual maintenance jobs and can serve as a reference
for similar jobs in the future.
2.10.6 PRIORITY SYSTEM
The
purpose of developing a relative priority ranking system for maintenance work
is to objectively identify the most needed and important work to be performed
first, based on a quantitative index of its relative importance. Without such a
system, decisions about what maintenance work to perform and when may be made
subjectively by one or several persons without considering the overall needs of
the facility. Therefore, a well-designed priority ranking system should be
based on the collective judgment of those responsible for the facility's
operation and should produce a ranking less likely to be influenced by personal
judgments or biases; this can help ensure that maintenance work is performed systematically
and efficiently based on the most critical needs of the facility.
The
Ranking Index for Maintenance Expenditures (RIME) system is designed to provide
a comprehensive and accurate ranking of maintenance work based on a wide range
of priority values. It is essential to include the following elements to ensure a successful implementation of the
priority system:
•
The
priority system should cover all aspects of the plant's operations.
•
All
personnel involved in production and maintenance should understand and follow
the priority system.
•
The
priority system should be based on profit.
The
RIME system considers the criticality of equipment and facilities and the
importance of the work to compute the job priority index. These two factors are
multiplied to establish the value of the work, with higher values indicating a
greater level of importance.
2.10.7 PLANNING PROCEDURE DEFINED
Work
order planning involves detailed analysis and preparation of selected jobs in
advance to ensure efficient and effective execution at a future date. It
involves identifying and describing the work, task sequence, required
resources, estimated cost, and initial and restart efforts. Here is a detailed
outline of the procedure for work order planning:
1.
Determine
if the work order requires planning.
2.
Analyse
the work requested:
a.
Ensure
the information provided is complete and adequate.
b.
Confirm
that the work is needed and that the required approvals have been made.
c.
Determine
the reason for the work.
d.
Determine
the required level of planning.
e.
Visit
the job site and analyse the job in the field.
3.
Determine
the basic approach to be followed:
a.
Establish
the priority of the work.
b.
Determine
the work's effect on operations, including downtime requirements.
c.
Consider
plans for the equipment.
d.
Determine
if the equipment is scheduled for overhaul, replacement, or phasing out.
e.
Consider
if repair is a viable option instead of replacement.
f.
Make
sketches as required.
4.
Identify
any special considerations, needs, and conditions: Determine if production
assistance is required.
5.
Identify
if engineering support is required: If necessary, notify engineering or change
the status of the work order to awaiting engineering.
6.
Identify
if contract service is required: If necessary, contact the contractor or have
the appropriate person do so.
7.
Identify
work for the maintenance department.
8.
Identify
necessary information.
9.
Identify
required instructions: Provide a job plan detail by task.
10. Identify required manpower.
11. Estimate required man-hours.
12. Identify any special tools or permits required:
a.
Determine
if the work is overhead.
b.
Determine
if a welding permit is needed, if welding is required.
c.
List
any special tools.
13. Identify required materials/parts: List any special
materials/parts needed.
14. Determine the required purchase order number for
non-stock or out-of-stock items.
15. Order required material/parts:
a.
Record
the work order number on the purchase order and the purchase order number on
the work order.
b.
Change
the work order status to awaiting parts in the backlog file.
16. Record received material/parts:
a.
Charge
the material/parts received to the work order.
b.
Change
the work order status from awaiting parts in the backlog file when all parts
are received.
17. Stage all materials/parts and tools according to
the schedule.
18. Identify the supervisor responsible for the work.
19. Plan the work order.
20. Change the status of the planned work order to the
appropriate ready-to-schedule category and place it into the backlog file
2.10.8 SCHEDULING PROCEDURE DEFINED
Scheduling
is a critical process that involves allocating resources to specific jobs at a
specific time while ensuring that the necessary equipment or job site is
accessible. It is closely tied to planning and is the marketing arm of a
successful maintenance management program. The main goal of scheduling is to
ensure that resources are available when the equipment is available.
The
schedule should represent the best utilisation of skilled labour, a statement
of priorities acceptable to maintenance and operations and a means of
communicating those commitments. To create a preliminary schedule, the
maintenance supervisors meet to determine labour availability for the coming
week and schedule work for all available labour hours. They also review all PMs
and ready-to-schedule work orders and determine downtime requirements and
priorities. They then prepare a preliminary schedule for each supervisor/area,
listing jobs in descending order of priority for the entire week by day.
The
operations representative and maintenance supervision must meet to create the
final schedule. They review and markup the preliminary schedule, determine the
final schedule of priorities for the week, verify that all parts and special
tools are on hand, and prepare the final schedule for each supervisor in
descending order of priority for the entire week by day. Finally, the final
schedule is distributed to all parties involved.
2.10.9 PLANNING FOLLOW-UP
Effective
planning is not a one-time process but an ongoing effort to improve and
optimise the maintenance program. Therefore, the planner needs to observe the
progress of preplanned jobs and identify potential issues or delays that may
arise. By doing so, the planner can improve their preplanning expertise and
refine the planning process.
During
the follow-up process, the planner should address common problem areas, such as
ensuring clear and adequate communication with all personnel involved, proper time
utilisation, and precise translation of the job plan.
Once
work orders are completed, they should be returned to the planner for review.
This feedback is critical to improving job plans and ultimately eliminating
delays in work execution. Planning aims not simply to repair quickly but
correctly and efficiently without delays.
Therefore,
constant work order audits and reviews are essential to drive this goal and
continuously improve the maintenance program.
2.10.10 ANALYSES AND REPORTS
Work Orders. The
work order system stores information related to specific work for equipment or
facilities, which could include corrective or preventive maintenance,
emergency, routine, or standing orders. This data helps answer standard
questions such as what, when, where, why, who, how much, and how often. The
system produces two types of reports for output:
1.
Planning
process data and specific information about job orders can be accessed through
reports such as work order status, work order recording and update, backlog
status report, closed job status report, PM master schedule, and equipment
downtime report. In addition, backlog and completed job reports can be
generated based on various selection criteria, including customer organisation,
equipment number, work order priority, key dates, component codes/action codes,
backlog status, cause codes, and craft.
2.
Performance
control data for management is provided weekly and monthly through reports such
as hours analysis, backlog job summary, closed job summary, schedule compliance
report, and PM compliance report. These control reports should provide
summaries by operating organisation and maintenance craft.
Work Control. All
of these reports are important for effective maintenance management. For
example, the work order status report provides information on the status of
work orders, including whether they are planned, in progress, or completed. In
addition, the backlog status report provides information on the amount of work
that needs to be done and how much is ready to be scheduled. Finally, the
closed job status report provides information on completed work orders,
including how long they took and how much they cost.
The
work order craft list helps manage resources by providing information on the
crafts required for each job. The preventive maintenance master schedule helps
to ensure that preventive maintenance tasks are performed on schedule. The
preventive maintenance compliance report shows whether or not preventive
maintenance tasks were completed as scheduled.
The
equipment downtime report provides information on when equipment is unavailable
for use due to maintenance. The work order cost report provides information on
the cost of maintenance work. Finally, the hours analysis report shows how much
time is spent on maintenance tasks.
The
scheduled compliance report shows whether work orders are being completed on
schedule. The backlog job summary report provides information on the status of
work orders in the backlog. Finally, the closed job summary report provides
information on completed work orders, including the total cost and duration of
the work.
Finally,
the timesheet transaction list provides detailed information on how much each
worker spends on each maintenance task. These reports are essential for
effective maintenance management, and a computerised maintenance management
system should be able to generate them easily and accurately.
Parts Inventory. The
parts inventory system plays a crucial role in the effective maintenance system
by controlling the availability and usage of spare parts. It is responsible for
identifying and locating spare parts in the storeroom, determining their
availability, status, and inventory levels, and maintaining purchase order
status and vendor information. Moreover, it records cost and usage data against
work orders written and equipment repaired, providing a cost-effective analysis
of maintenance operations. Therefore, a computerised parts inventory system
should provide various reports, such as inventory status, reorder report,
vendor name and address list, physical inventory listing, parts activity
transaction list, and purchase order listing, to ensure proper control and
management of the inventory.
Equipment.
An effective maintenance system's
equipment section contains data crucial for identifying and tracking individual
equipment pieces or physical locations and keeping a history of labour and
material costs. The system uses the accumulated data to evaluate necessary
changes in preventive and corrective maintenance programs, analyse the work
performed through work orders, compare parts issued through inventory for
trends, determine whether to repair or replace equipment and identify common
parts between different equipment.
A
computerised system should provide the following reports to facilitate
effective management
•
Equipment
listing
•
Equipment
status report
•
Equipment
parts catalogue listing (organised by equipment number)
•
Equipment
parts catalogue listing (organised by part number)
•
Equipment
status summary.
Disclaimer:
Out
of Box Maritime Thinker © by Narenta Gestio Consilium Group 2022 and Aleksandar
Pudar assumes no responsibility or liability for any errors or omissions in the
content of this paper. The information in this paper is provided on an "as
is" basis with no guarantees of completeness, accuracy, usefulness, or
timeliness or of the results obtained from using this information. The ideas
and strategies should never be used without first assessing your company's
situation or system or consulting a consultancy professional. The content of
this paper is intended to be used and must be used for informational purposes
on
