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Resources Now
 
FIELD EXAMPLES
 

WHY PERFORMANCE IMPROVED

The company's management team were annually aghast when industrial performance fell short of their plans. A short Resources Now exercise revealed that the priorities tacitly implied by company plans conflicted with the budgeted investments in product development and marketing.

When Resources Now logically translated plans into budgets, it became clear that a different pattern of investment was needed. They were over-investing in currently profitable products (seeking to squeeze from them more than they could yield). They were propping up products that were past their peak return on investment (as well as several low-profit speciality lines). Some new products had proved profitable enough on minimal: investment, but were starved of the funds needed to realise their full potential.

They'd suspected as much all along. But they were emotionally over-committed to what had cost time, cash and effort; and hadn't the courage of their own convictions to take the rational action required. They decided to cut predicted losses and inadequate gains from some items in favour of others which assured continuously adequate returns into the medium term future. "Obvious with hindsight, but Resources Now made us put our money where our mouth is" the Managing Director concluded.

PLANNING SIMPLIFIED

A manufacturing, wholesale and retail business found their annual budget increasingly irrelevant. For they were having to respond ever faster to changing fashions. This resulted in endless (sometimes daily) meetings to adjust production, marketing and sales schedules. Near-chaos ensued in high-pressure periods. Managers were already using Resources Now as a training tool to develop their planning skills. When fully implemented, Resources Now simply replaced many of their meetings. Plans and budgets were monitored weekly, and systematically remade fortnightly, in response to changing demands and in the light of company priorities. Priorities were now articulated for most eventualities. "We now do our annual budgeting weekly" joked the Company Secretary truthfully.

PAINFREE CUTS

The Department must cut 10% from its £26m budget. "We cut the fat last year to make obvious and less obvious savings: we're down to the bone". Colleagues share the Director's view.

Each make their points, which seem unconnected with the voluminous data in their files. Some tilt at favourite Aunt Sallys - Training, R&D, HQ admin. Others blatantly defend their own corners. Everyone is flummoxed by "too many variables". The Acting Accountant proposes the same recipes which failed before. No one dares mention revered totems like the Sales force. They split into warring factions. They compile a hit list - a product of mood, fad, convenience, sheer weariness. Debating the list prompts an eloquent plea, a veiled threat, a point of principle, an enraged outburst from a potential secessionist, a diversionary ploy from a budding Machiavelli, incomprehension, a lunch-time beer too many. Interminable discussions fail to resolve what cuts to make. So they run through Resources Now. It takes them an hour.

Agreed priorities are elicited, with best estimates of costs and demands. A package emerges. This apportions the required cuts over departmental functions and heads of expenditure. It combines familiar tactics with new ideas, even expanding investment in items which warrant development. Priorities, market demands and past levels are balanced within given constraints. Some allocations seemed counter-intuitive at first. But after a surprisingly brief and enlightening review, the Team is well satisfied with the budget and plan Resources Now produces.

"Reason and realism reassert themselves" the Director reflects. He proved right on reason, slightly premature on realism. For after a month monitoring Departmental spending and performance with Resources Now, he had to make minor though significant reallocations.

PRACTICAL Resources Now APPLICATIONS
Resources Now is used for most kinds of planning or budgeting, for example:
 
Allocating scarce and new resources Revenue budgets and plans
Cost benefit & effectiveness analysis Capital budgets and plans
Demand and supply management Departmental budgets and plans
Management & commitment accounting Master budgets and plans
Performance review & evaluation Programme budgets
Project planning & evaluation Project budgets and plans
Return-on-investment decisions Small budgets & plans
Strategic & corporate planning Multi-million budgets & plans
 

 
MANAGERS AND TRAINERS SAY

As their comments illustrate, managers adapt Resources Now to their own style:

  • Resources Now proved to be an exercise in logic, not the exercise of clout. We fixed our plans by force of logic, not force of habit
  • Even when money's short, budgeting doesn't take long with Resources Now. If you've better things to do than wrangle over money, you soon share out funds and tasks so people don't get unfairly treated
  • We use Resources Now to quickly reach agreed first base on budgets. And then for managing the unmanageable projects
  • Frankly I use it to bolster-up my own case for more resources
  • It’s put power back in the hands of managers where it belongs
  • Resources Now extracts clearer and probably better guidance from heads of departments -  the figures fall into place from there
  • What can or can't I realistically do with the resources I'm given? I make a plan with Resources Now that answers that apparently straightforward question. It takes the strain out of budgeting
  • In place of watery compromises from weeks of haggling, a justifiable plan agreed within the hour
  •  We work with Resources Now till budgets truly reflect our plans