April 2010
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How Caterpillar Uses 6 Sigma to Execute Strategy
By John Gillet, CPA, Ross Fink, and Nick Bevington
Caterpillar Inc. incorporated 6 Sigma into all different aspects of its
organization. The company has used 6 Sigma to ensure its benefits
package was competitive, has used it to help integrate knowledge across
various business units, and has even gotten its suppliers and dealers
involved in 6 Sigma projects.
The Pervasive Success of 6 Sigma at Caterpillar
By Keith T. Jones, CPA, and Clement C. Chen, CPA
Caterpillar has employed several strategies and methods to ensure the
effectiveness of its 6 Sigma efforts. Rigorous standards gauge the
projected and actual benefits of each project, and outcomes are measured
against three levels of benefits. Every Caterpillar employee
understands the importance that 6 Sigma plays in the company’s
operations.
Excel-Based Budgeting for Indirect Costs
By Jason Porter and Teresa Stephenson, CMA
Part 3 of the six-part series on creating an Excel-based Master Budget
completes the budget’s foundation with the building of the Manufacturing
Overhead Budget, Ending Finished Goods Inventory Budget, and Selling
and Administrative Budget.
Implementing Sustainability
By Marc J. Epstein, Adriana Rejc Buhovac, and Kristi Yuthas
A study of Nike, Procter & Gamble, The Home Depot, and Nissan North
America finds that they rely on leadership and organizational culture to
help manage their sustainability efforts.
Interpreting Financial Results
By Bridget Lyons, Rupendra Paliwal, and Danny Pannese, CPA, CVA
It’s important to be aware of the effect several FASB pronouncements may
have on companies’ balance sheets and common credit ratios.
PERSPECTIVES
Managing for Success
TAXES
Refund Options Expand, but with Some Dangers Ahead
ETHICS
Should Wall Street Gambling Be Forbidden?
FINANCIAL REPORTING
The Benefit of Hindsight
CAREERS
Top 5 Signs that You’re Stuck at Work
IMA LIFE
My Three Careers
SF BULLETIN
• New SEC Convergence Statement Extends Potential Deadline
• HIRE Act Signed into Law
• Can You Succeed in a Phone Interview?
• Letters: No Thank You, Mr. Welsh...
• Books: Handling Turbulence
EXCEL
Perfect Pivot Table Formatting
ACCESS
Direction for Database Difficulties
TOOLS OF THE TRADE
Epson WorkForce 610, The Hug iPhone Charger, ESET Antivirus, PeeWee
Educational
TECH FORUM
Joomla!, Drupal, and WordPress
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