slide 7

Costs and Benefits Not Equitable

(Warning: Costs in budget of Department A, while benefits accrue to
Departments C and D or to the company as a whole)

• Some groups will have increased workload, for others production is faster and easier
• Expense and hard work are immediate (group-specific)
• Most benefits
  • Increase the bottom line for a different group
  • Are long term
  • Are corporate-wide or related to sales
  • Are cumulative; One job takes 2 months longer, but other jobs are done in half the time, are much cheaper, or are only possible now)