How well do our managers and employees understand our executive team`s strategy?
Are we measuring too many strategic KPIs where many are arguably operational performance indicators(PIs)?
If we are measuring key performance indicators (KPIs),are they "balanced" between financial outcomes and the non-financial measures related to customer loyalty, process improvement, employee learning and growth,and innovation?
Do we measure non-product channel and customer costs to report profit or loss by each customer?
Are our product and service-line costs accurate? Or are our accountants mis-allocating indirect expenses(i.e. overhead support)?
Is the budget out of date within a few months after it is published?
How effective is our annual budgeting process? Does its benefit exceed the costs to produce it?
Is consolidating cost center budgets bottom-up cumbersome?
Do experienced managers "pad" their department`s budgets?
Are many of our decisions based on intuition or experience rather than on fact-based data?
Do we understand incremental / marginal expense analysis classifying the behaviour of our resource capacity expenses as sunk, fixed, step-fixed, or variable based on the planning time horizon?
How much resistance to change does our organization have that is slowing our adoption rate of progressive managerial methods?
How much competency does our organization have with analytics?
