Engineering Process Mgt.

Engineering Process Management
Engineering Process Management
© 2018 ATC All Rights Reserved

Programme
♦Professional Diploma In Engineering Management
Evaluation
1.Attendance 5%
2.Presentation 10%
3.Class Test 15%
4.Assignment 30%
5.Final Exam 40%

Chapters
Chapter 1 : Introduction to Process Control
Chapter 2 : Statistical Process Control
Chapter 3 : Quality Control
Chapter 4 : Business Process Analysis & Improvements
Chapter 5 : Process Analysis
Chapter 6 : Planning and Control
Chapter 7 : Design
Chapter 8 : Service and Queing Analysis

Chapter 1
Introduction to Process Control
Process control in continuous production processes is a
combination of control engineering and chemical engineering
disciplines that uses industrial control systems to achieve a
production level of consistency, economy and safety which could
not be achieved purely by human manual control.
Why Process Control

Looking at several different measurements in a process and then
analyzing combinations of measurements helps to narrow down
where in the system adjustments need to be made.

What Does a Feedback System do?
A feedback system uses one of the products of a pathway, usually
the end product, to control the activity of the pathway and to regulate
the amount of that product.

Why is Control Necessary?
1) To maintain the measured variable at its desired value when
disturbances occur.
2) To respond to changes in the “desired value”.
To achieve the :
-Safety
-Environmental Protect
-Equipment Protect
-Smooth Operation
-Product Quality
-Profit
-Monitoring and Diagnosis

How Control is Designed Documented?
Piping and Instrumentation (P&I) drawings provide documentation.
- The system is too complex to describe in text.
- Need to use standard symbols.
F= Flow
L= Level
P= Pressure
T= Temperature

Chapter 2
Statistical Processes Control
Statistical Process Control Defined
Statistical Process Control is largely used in industries for monitoring
the process parameters.
It is a standard method for visualizing and controlling processes on the
basis of measurements of randomly selected samples.
The main objective of SPC is to ensure that the planned process

output is achieved and the related customer requirements are fulfilled.

Natural Variations
• Is inherent in the design of the process
• Results in a stable – IN CONTROL – process because the variation is
predictable
• Is due to random or chance causes of variation

Special cause Variations
• Is due to irregular or unnatural causes that are not inherent in a process –
extrinsic
• Results in an unstable – OUT OF CONTROL – process because variation
is not predictable
• Is due to non-random or assignable causes of variation (i.e. a signal that
the process has ‘changed’)

Assignable variation: is caused by factors that can be clearly
identified and possibly managed
Example: A poorly trained employee that creates variation in finished
product output.
Natural Variations : is inherent in the production process
Example: A molding process that always leaves “burrs” or flaws on a

molded item.
Natural vs Assignable Variations

Natural Assignable
Characteristics Stable Unstable
Caused by Technology Limits Multifunction of
machine or people
Actions Technology Find out the cause,

Innovation correct it
Types of Data

Quantitative Data/ Measurement Data
Examples:
• Cholesterol level
• Height
• Age
• Number of students late for class
• Time to complete a homework assignment
Qualitative Data/Categorical Data
Examples:
• Hair color
– blonde, brown, red, black, etc. blonde, brown, red, black, etc.
• Opinion of students about riots
– ticked off neutral happy ticked off, neutral, happy
• Smoking status
– smoker, non-smoker
Central Limit Theorem
The Central Limit Theorem states that the sampling distribution of the
sample means approaches a normal distribution as the sample size gets
larger — no matter what the shape of the population distribution.
This fact holds especially true for sample sizes over 30. All this is saying
is that as you take more samples, especially large ones, your graph of
the sample means will look more like a normal distribution.

Definition: The Central Limit Theorem states that when a large number
of simple random samples are selected from the population and the mean
is calculated for each then the distribution of these sample means will
assume the normal probability distribution.
In other words, the sample means will be normally distributed when the
mean and standard deviation of the population is given, and large
random samples are selected from the population, irrespective of
whether the population is normal or skewed. Symbolically the central
limit theorem can be explained as:
When ‘n’ number of independent random variables are given each
having the same distribution, then:


Setting Control Limit
Control limits describe what a process is capable of producing
(sometimes referred to as the “voice of the process”), while tolerances
and specifications describe how the product should perform to meet the
customer's expectations (referred to as the “voice of the customer”).
1.Control limit calculations begin with the Center Line (the average or
median of the data.)
2.Next calculate sigma. The formula for sigma depends on the type of
data.
3.From the center line, lines are drawn at ± 1 sigma, ± 2 sigma and ± 3
sigma. + 3 sigma = Upper Control Limit (UCL)

Setting Control Limit

Chapter 3
Quality Control
Phases of Quality Assurance
Quality assurance (QA) is a way of preventing mistakes and
defects in manufactured products and avoiding problems when
delivering solutions or services to customers
This defect prevention in quality assurance differs subtly from

defect detection and rejection in quality control, and has been
referred to as a shift left as it focuses on quality earlier in the
process

Phases of Quality Assurance

Inspection
The ISO standard defines inspection as “activity of measuring,

examining, testing one or more characteristics of a product or service
and comparing the results with specified requirements in order to
establish whether conformity is achieved for each characteristic.

PRE-PRODUCTION QC INSPECTION
 To decrease quality risk, the inputs can be inspected prior to production.
 Samples are randomly taken and checked.
 An experienced inspector examines the sample/prototype to make sure that

 the raw materials meet the specified standards
 Whether development team has clearly communicated the
requirements to the manufacturing team.
 Whether equipments for mass production is similar to that for making
prototypes.

IN PROCESS INSPECTION
 The first products that got out of the line are inspected for conformity.
 If issues are raised at this stage, the factory can immediately take actions
and avoid delays.
 In-process products are rarely checked as it takes technician to reliably

detect errors on unfinished products.

CLASSIFICATION OF IN-PROCESS INSPECTION
1. Trial run inspection: Tools and machines are checked before operation.
2. First-off inspection: The items produced in the first production run are
inspected and examined with respect to specifications.
3. Inspection by self control: Done by operators, controlling operations at

different levels of production process.
4. Decentralised inspection: Semi finished goods are inspected either on

machines or in the production line.
5. Centralised inspection:
There can be single inspection unit for whole plant
Or each section can have inspection unit to inspect the items
The inspection staff is more experienced and skilled in this case
Sophisticated and reliable instruments and techniques are use to
measure the quality
Hence centralised inspection is reliable and accurate.
QC INSPECTION IN PRODUCTION
1) Component dominant: Incoming material must be checked for required

specifications.
2) Set-up dominant: An operation once set at a level, remains at that level for
long. Hence products produced initially if found free from defects and
conforming to specifications, then the operation can be cleared for
continuous operation.
3) Machine dominant: Operation drift away from initial set-up level as
operation proceeds. Hence needs periodic inspection for correcting set up.
4) Operator dominant: A certain portion of job is entirely influenced by
operator’s skill.
5) Information dominant: All the information including the SOP’s, nature of
job is given to concerned person.
6) Record dominant: The written records and documentation of every
process and test conducted should be maintained.

Normal Distribution
Standard deviation
   

Mean
95.44%
99.74%

Sampling Distribution
Sampling
distribution
Process
distribution
Mean

Control Limit
Sampling
distribution
Process
distribution
Mean
Lower Upper
control control
limit limit

Observation of Sample Distribution
UCL
LCL
1 2 3 4
Sample number

Chapter 4
Business Process Analysis & Improvements
Managing Customer Experience
Customer experience is the combination of the encounters, images and
feelings that the customer forms of the company’s operations. Thus, it is
not a rational decision, but an experience that is highly influenced by
emotions and interpretations made subconsciously.
Customer experience management means strategically organizing every

interaction between the customer and the organization throughout the
customer lifecycle. The goal is to optimize customer interactions and
create customer loyalty and customer advocacy.
Customer experience management is about seeing the world through the

customers’ eyes, thinking the way they think and feeling the way they feel.

6- Step Model to Managing Customer Experience

Diagnosing Business Processes
Diagnosis is associating unsatisfactory performance of business
processes with poor managerial decisions.
The accuracy of the diagnosis depends on the consultant’s knowledge of

the business model and his ability to ask questions, observe reality,
interpret the findings and make a correct link between the performance
levels of the business processes and the managerial decisions that
originated the identified results.

Here is an example of a suitably stated diagnosis:
There is a weakness in the operational process ‘quality standards’, which

points to a weakness in the capability to produce at the desired ‘quality’
level. Management, in calculating the quality and quantity of the required
resources (planning), or in acquiring and allocating the resources
(executing), or in monitoring the resources (control) has made some
inaccurate decisions.
The above situation it may be that management used someone

unqualified for the job. This could have happened for a number of
reasons: they were unaware of the needed qualifications of the person
responsible for choosing the standards (planning); they didn’t get the
right person for the job (execution); they didn’t monitor his/her work
(control). In this situation a reasonable opinion could be made in that
attention needs to be given in the area of human resources.

Diagnosing Business Process

Business Valuation: Operational Improvements
Business Valuation is a process and a set of procedures used to estimate

the economic value of an owner`s interest in a business. Business
valuation approaches are used for calculating the fair value of the
business. Valuation implies the task of estimating the worth value of an
asset. In Business valuation, the valuation is required
-Tangible assets (such as plant and machinery, land and buildings, office
equipment’s)
-Intangible assets (like goodwill, trademark, and brands patents) as well

as human resources that manage the business.

10 Steps to Improve Operational
1. Know your operation.

2. Train, train and train again.
3. Put people first.
4. Keep an order fulfillment focus

5. Improve customer service.
6. Remove barriers to success
7. Raise the bar.

8. Review processes
9. Benchmark against your peers.
10. Assess the power of your system

Chapter 5
Process Analysis
What is a process?
A process is a series of independent tasks that
transforms an input into output material of
higher value for the organization
Examples:
1. Honda transforms steel, rubber, and plastic into cars
2. McDonald’s transforms meat, potatoes, and sauces
into packaged food
3. Dell transforms customer orders into PC’s
Process Analysis
Let’s look at the “black box” in more detail…
Why do we need to analyze the process?

- To identify inefficient tasks
- To spot possible effectiveness improvement
tasks
- To understand where value can be added
How can we analyze a process? Map it!
What are the relevant performance measures?
Process Flow Charts
Graphical description of a process:
◦ Holding:
 Raw Materials, RM
 Work in Process, WIP
 Finished Goods Inventory, FGI
◦ Flow of material or work
◦ Processing step
◦ Decision point
Operations Measures of Flowtime, Inventory and Throughput

Process Analysis: the performance measures
Assume a process is in place. What do we need

to measure in order to understand how efficient it
is?
Task 1 Task 2 Task 3
• What is its capacity? How many units per unit time

go through each task? The process as a whole?
• What is the bottleneck? Which production step
limits the process capacity?
• What is the throughput time? How long does it take
to get through the system? © 2018 ATC All Rights Reserved
How do we measure capacity?
Capacity of a task is the physical limitation in terms
of “how much can be processed at this task”
Cycle Time: Average time for completion of a unit at a
production step or process. Does not include
waiting. Measured as time/unit
Throughput Rate: Average number of units processed
over a time interval. Measured as
units/time
1
Throughput rate
Cycle Time
Key =
relationship
Capacity = throughput rate
How do we analyze a complex process
1. Look at the process step by step

2. Determine throughput rate (i.e. capacity) of
each step
3. Identify the process bottleneck (smallest
processing rate, or largest cycle time).
4. The capacity of the process is equal to the
capacity of the bottleneck
Example : hammer production process
Description
1. Work begins at the machining center. Here two
lines form the heads of the hammers and place
them in a buffer.
2. Handles are attached at the assembly step.
3. Finished hammers are sent to the next stage,
where they are packed and shipped.
machinin pack and

g assembly
machinin ship
g
Let’s analyze the hammer process
machining
pack and
assembly
ship
machining
Process Data:
 machining: Set up 80 min. 4 min per unit
processing. Batch size 200. Identical lines.
 assembly: Manual by two workers (no set up). Each
hammer requires 40 min processing. 34 workers
available.
 pack and ship: 30 min set up, 2 min per unit
processing. Lot sizes of 100. © 2018 ATC All Rights Reserved
Hammer process: what is the capacity?
Process Step Capacity (units/hr)

Machining 27.26
Assembly 25.50
Pack & Ship 26.09
Assembly is
the
bottleneck!
Bottleneck Analysis
Bottleneck Analysis to understand imbalances within a process, which
cause delays, inventory build-up’s, process stoppages.
Bottleneck is the process stage

with the smallest throughput rate
(longest cycle time)
What is and how is done a bottleneck analysis?
Steps:
1. Identification of bottlenecks (through indicators)
2. Analysis of the causes of such bottlenecks
3. Identification of solutions
4. Implementation plan
5. Monitoring and evaluation plan
Identify Bottleneck
Graphs are created which provide a visual representation of the
indicators for each determinant of supply, demand and quality. Generally
they should reveal a cascade from supply, to demand and quality
(depending on indicators and denominators used) as each determinant
is limited by the one before.
Stakeholders undertake an analysis and interpretation of the
determinants of coverage, identifying:
• Priority/most critical bottleneck(s) from the supply side (the supply
determinant/s with the lowest percentage/s) – HR in this example
• Priority/most critical bottleneck from the demand / quality side by
assessing the variation between utilisation, continuity and quality –
continuity of services in this example

ANALYSE CAUSES OF BOTTLENECKS
Once the main bottlenecks have been identified, stakeholders

investigate why that specific determinant is low; the key is to go beyond
the symptoms to identify the root cause (apply the 5 why approach, i.e.
an approach entailing asking “why” 5 times to get to the heart of the
issue) carefully considering the enabling environment. There may be
multiple root causes for one bottleneck.

FIND SOLUTIONS AND CORRECTIVE ACTIONS

PLANS, ACTIONS AND MONITORING (WITH FEEDBACK LOOP)
Stakeholders create a work plan to implement the corrective actions

and carefully monitor their progress, adjusting actions if they are not
effective. This can be integrated into broader nutrition or health plans /
strategies or can be a standalone initiative.

Critical Path Method

Application building of CPM

Chapter 6
Planning and Control
The Nature of Planning and Control
‘Planning and control’ is concerned with managing the ongoing

activities of the operation so as to satisfy customer demand. All
operations require plans and require controlling, although the degree
of formality and detail may vary.
What is planning?
Planning is about what should happen in the future.

Plan is not a guarantee that an event will happen, but its just an
intention.
What is control?
Control deal with changes that happens in the scheduled pelan.
Control makes adjustments which allow the operation to achieve its
objectives. © 2018 ATC All Rights Reserved
A Good Planning and Control System

Planning and control activities

What is Capacity

Capacity Planning and Control
• ‘Capacity Planning’ is essential to be determine the optimum

utilization of resources and plays an important role in decision-
making process such as for, extension of existing operations,
modification to existing product lines, starting new products, etc.
Capacity of an Organization Consists of many Elements

Three Different type of Capacity Strategies

Three Different type of Capacity Strategies

What is Strategic Capacity Planning?
• ‘Strategic Capacity Planning’ is crucial as it helps

the organization in meeting the future requirements
of the organization.
• Planning ensures that operating costs are

maintained at a minimum possible level without
affecting the quality.
• It ensures that the organization remain competitive

and can achieve its long-term growth plan.

Factors Affecting Capacity Planning?
There are several factors that affect the efficiency and
effectiveness of capacity planning such as follows:
Production Technology Product Line or Matrix
External Structure (such as policies, safety regulations)
Operational Structure (such as scheduling, quality assurance)
Human Capital (such as job design, compensation)
Production Facility (such as layout, design, and location)

Inventory Planning and Control
Inventory Planning
• The process of determining the optimal quantity and timing of Inventory
for the purpose of aligning it with sales and production capacity .
•Inventory planning has direct impact a company's cash flow and profit
margins especially for smaller businesses that rely upon a quick turnover
of goods or materials.
Objectives of Inventory Planning

Inventory Planning and Control
Inventory Planning
• The process of determining the optimal quantity and timing of Inventory
for the purpose of aligning it with sales and production capacity .
• Inventory planning has direct impact a company's cash flow and profit
margins especially for smaller businesses that rely upon a quick turnover
of goods or materials.
Objectives of Inventory Planning
Customer Satisfaction
Forecasting Needs
Controlling Costs
Successful Storage

Advantages of Inventory Planning
You know your stock levels
You can conduct stock rotation
You can optimize and reduce stock of items that don’t move that quickly
You can move you quick moving items to the front thereby speeding up
picking
You can quick identify items that are not moving that you can remove from
your inventory
Disadvantages of inventory planning

It doesn’t stop staff stealing stock
It can waste a lot of effort if not implemented and maintained correctly
It doesn’t replace incompetent management
It can be very expensive and the return on investment can take a long
time
It requires a lot of staff training and you may loose some staff on the
way
Inventory Control
Inventory Control is the supervision of supply, storage and accessibility of
items in order to ensure an adequate supply without excessive oversupply
Objectives of inventory control
Protection against fluctuations in demand

Better use of men, material & machines
Protection against fluctuations in output
Control of stock volume
Control of stock distribution

Major activities of inventory control
Planning the inventories
Procurement of inventories
Receiving and inspecting the inventories
Storing and issuing the inventory
Recording the receipt and issues of inventories
Physical verification of inventories
Follow-up function
Material standardisation and substitution

Steps in Inventory Control
Deciding the maximum-minimum limits of inventory
Determination of Reorder point
Determination of Reorder quantity
ABC Analysis
The ABC approach states that, when reviewing inventory, a company
should rate items from A to C, basing its ratings on the following rules:
A-items are goods which annual consumption value is the highest.

The top 70-80% of the annual consumption value of the company
typically accounts for only 10-20% of total inventory items.
B-items are the interclass items, with a medium consumption value.

Those 15-25% of annual consumption value typically accounts for 30%
of total inventory items.
C-items are, on the contrary, items with the lowest consumption

value. The lower 5% of the annual consumption value typically accounts
for 50% of total inventory items.
Supply Chain Planning and Control
The Supply Chain Planning and Control business area enables to
manage the supply and demand planning, and control the
material flow.
On the basis of an exception-driven approach, can plan and

consolidate procurement requirements, create production plans,
and determine and confirm delivery dates. Choose the product
specification to easily define and maintain individual customer
requirements and product variants.
Can combine automated operations such as demand forecast

runs with manual planning.
Can manage the resource load and specify resource groups.
Can specify stock transfer processes.

Internal Supply Chain

Supply Chain Processes
– material, – information, and – finances.

Chapter 7
Design
Design: “To design” refers to the process of originating
and developing a plan for a product, service or process.
Process: Is any part of an organization which takes a

set of input resources which are then used to
transform something into outputs of products or
services.

Process Design

Nature of the design activity:
1) Design is inevitable – products, services and the processes which

produce them all have to be designed.
2) Product design influences process design – decisions taken during the

design of a product or service will have an impact on the decisions
taken during the design of the process which produces those products
or services and vice versa.

Product & services design are interrelated to its process design

Process Design and Product/Service Design are Interrelated
• To commit to the detailed design of a product or service consideration

must be given to how it is to be produced.
•Design of process can constrain the design of products and services.
•The overlap is greater in the service industry:

• Service industry - it is impossible to separate service design
and process design – they are the same thing.
• Manufacturing industry - it is possible to separate product

design and process design but it is beneficial to consider them
together because the design of products has a major effect on
the cost of making them.

Process and product/service design must satisfy customer
Products/services designer customers satisfaction criteria

• Aesthetically pleasing
• Reliability
• Meets expectation
• Inexpensive
• Quality
• Easy to manufacture and deliver
• Speedy
Process designer customers satisfaction achieved through:

• Layout
• Location
• Process technology
• Human skills

Supply Network Design
Supply chain network design is the practice of locating and rationalizing

the facilities within the supply chain, determining the capacity of these
facilities, determining how to source demand through the network and
selecting modes of transportation in a manner that provides the required
level of customer service.
Supply chain network design assessment is to understand the strategic
business objectives, define and analyze the multiple strategies to achieve
these objectives, evaluate the options and trade-offs involved and
develop the implementation plans required to translate decisions into
reality.

Supply Chain Network Design Methodology

Chapter 8
Service and Queuing Analysis
• Queuing theory is the mathematics of waiting lines.
• It is extremely useful in predicting and evaluating system performance.
• Queuing theory has been used for operations research. Traditional

queuing theory problems refer to customers visiting a store, analogous to
requests arriving at a device.

Some situations in which queuing is important
Supermarket.
How long do customers have to wait at the checkouts? What happens with
the waiting time during peak-hours? Are there enough checkouts?
Production system.
A machine produces different types of products. What is the production
lead time of an order? What is the reduction in the lead time when we
have an extra machine? Should we assign priorities to the orders?
Assembly of printed circuit boards.

Mounting vertical components on printed circuit boards is done in an
assembly center consisting of a number of parallel insertion machines.
Each machine has a magazine to store components. What is the
production lead time of the printed circuit boards? How should the
components necessary for the assembly of printed circuit boards be
divided among the machines?

Why is Queuing Analysis Important?
 Capacity problems are very common in industry and one of the main
drivers of process redesign
◦ Need to balance the cost of increased capacity against the gains of
increased productivity and service
 Queuing and waiting time analysis is particularly important in service
systems
◦ Large costs of waiting and of lost sales due to waiting
Prototype Example – ER at County Hospital

 Patients arrive by ambulance or by their own accord
 One doctor is always on duty
 More and more patients seeks help  longer waiting times
 Question: Should another MD position be instated?

Why is Queuing Analysis Important?
Total
cost
Cost
Cost of
service
Cost of waiting
Process capacity

Queuing Model
• Arrival rate (λ) — the average rate at which customers arrive.

• Service time (s) — the average time required to service one customer.
• Number waiting (W) — the average number of customers waiting.
• Number in the system (Q) — the average total number of customers in
the system.
• Time in the system (Tq) the average time each customer is in the system,
both waiting and being serviced.
• Time waiting (Tw) the average time each customer waits in the queue.
Tq = Tw + s
Example – Two Queue Configurations
Multiple Queues Single Queue
Servers Servers

Multiple v.s. Single Customer Queue Configuration
Multiple Line Advantages Single Line Advantages
1. The service provided 1. Guarantees fairness

can be differentiated ◦ FIFO applied to all arrivals
◦ Ex. Supermarket express 2. No customer anxiety
lanes regarding choice of
2. Labor specialization queue
possible 3. Avoids “cutting in”
3. Customer has more problems
flexibility 4. The most efficient set up
4. Balking behavior may be for minimizing time in the
deterred queue
◦ Several medium-length lines 5. Jockeying (line switching)
are less intimidating than one is avoided
very long line
The End…
Questions?
Discussion!

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Engineering Process Management

Engineering Process Management

© 2018 ATC All Rights Reserved

© 2018 ATC All Rights Reserved

Chapter 2 : Statistical Process Control

Chapter 3 : Quality Control

Chapter 4 : Business Process Analysis & Improvements

Chapter 5 : Process Analysis

Chapter 6 : Planning and Control

Chapter 8 : Service and Queing Analysis

© 2018 ATC All Rights Reserved

Why Process Control

© 2018 ATC All Rights Reserved

© 2018 ATC All Rights Reserved

© 2018 ATC All Rights Reserved

© 2018 ATC All Rights Reserved

The main objective of SPC is to ensure that the planned process

© 2018 ATC All Rights Reserved

© 2018 ATC All Rights Reserved

© 2018 ATC All Rights Reserved

Natural Variations : is inherent in the production process

Example: A molding process that always leaves “burrs” or flaws on a

Natural vs Assignable Variations

Actions Technology Find out the cause,

© 2018 ATC All Rights Reserved

Qualitative Data/Categorical Data

© 2018 ATC All Rights Reserved

© 2018 ATC All Rights Reserved

© 2018 ATC All Rights Reserved

© 2018 ATC All Rights Reserved

© 2018 ATC All Rights Reserved

This defect prevention in quality assurance differs subtly from

© 2018 ATC All Rights Reserved

© 2018 ATC All Rights Reserved

The ISO standard defines inspection as “activity of measuring,

© 2018 ATC All Rights Reserved

 Samples are randomly taken and checked.

 An experienced inspector examines the sample/prototype to make sure that

© 2018 ATC All Rights Reserved

 In-process products are rarely checked as it takes technician to reliably

© 2018 ATC All Rights Reserved

3. Inspection by self control: Done by operators, controlling operations at

4. Decentralised inspection: Semi finished goods are inspected either on

1) Component dominant: Incoming material must be checked for required

© 2018 ATC All Rights Reserved

   

© 2018 ATC All Rights Reserved

© 2018 ATC All Rights Reserved

© 2018 ATC All Rights Reserved

© 2018 ATC All Rights Reserved

Customer experience management means strategically organizing every

Customer experience management is about seeing the world through the

© 2018 ATC All Rights Reserved

© 2018 ATC All Rights Reserved

The accuracy of the diagnosis depends on the consultant’s knowledge of

© 2018 ATC All Rights Reserved

There is a weakness in the operational process ‘quality standards’, which

The above situation it may be that management used someone

© 2018 ATC All Rights Reserved

© 2018 ATC All Rights Reserved

Business Valuation is a process and a set of procedures used to estimate

-Intangible assets (like goodwill, trademark, and brands patents) as well

© 2018 ATC All Rights Reserved

1. Know your operation.