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The Beyond Budgeting
Principles
Dr. Peter Bunce
Co-founder and Director, BBRT




                  © BBRT 2012 – All rights reserved | www.bbrt.org
“In a dozen clear principles,
                           The Leader's Dilemma codifies
                           a rethink of the conventional
                           management model. The
                           book's approach should be
                           studied by any company
                           aiming to survive and thrive in
                           a transforming business
                           landscape”

                           Vineet Nayar, CEO of HCL
                           Technologies and author of
                           Employees First, Customers Second



© BBRT 2012 – All rights reserved | www.bbrt.org        2
How do we see the organization?




                                                   OR



                                                        Empower & Adapt
Command & Control                                        Self-organizing
                                                         Self-regulating
© BBRT 2012 – All rights reserved | www.bbrt.org                           3
Empowered and Adaptive Organization

                                           Regions, Brands/product groups, Customer
                                            segments - each with P/L Account
                                                   Value center                          Customer
                 Strategy, Finance, HR,            Value center                          Customer
                 Marketing & IT
                                                   Value center                          Customer
                     Support
                     Services                      Value center                          Customer
                      Teams                        Value center                          Customer   More:
                                                   Value center                          Customer   Clarity
Executive team                                     Value center                          Customer   Simplicity
                                                   Value center                          Customer
                                                                                                    Freedom
                                                   Value center                          Customer
                            Teams are
                                                                                                    Accountability
                            accountable for        Value center                          Customer
                            customer               Value center                                     Transparency
                            outcomes                                                     Customer
                                                   Value center                          Customer
          Teams are
                                                   Value center                          Customer
          accountable for
          relative                                 Value center                          Customer
          improvement
                                                                   ‘Value zone’
                                      © BBRT 2012 – All rights reserved | www.bbrt.org                           4
12 Beyond Budgeting principles

Change in leadership                                     Change in processes

Governance & transparency                                Goals & rewards
1. Values – Bind people to a common cause, not to a      7. Goals – Set ambitious medium-term goals; not short-
   central plan                                             term fixed targets
2. Governance – Govern through shared values and         8. Rewards – Base rewards on relative performance; not
   sound judgement, not detailed rules and regulations      on meeting fixed targets
3. Transparency - Make information open and              Planning & Controls
   transparent, don’t restrict and control it
                                                         9. Planning - Make planning a continuous and inclusive
Accountable teams                                           process, not a top-down annual event
4. Teams - Organize around a seamless network of         10. Coordination - Coordinate interactions dynamically,
   accountable teams, not around centralized functions     not through annual budgets and planning cycles
5. Trust – Trust teams to regulate and improve their     11. Resources - Make resources available as needed,
   performance; don’t micro-manage them                    not through annual budget allocations
6. Accountability – Base accountability on holistic      12. Controls - Base controls on fast, frequent feedback;,
   criteria and peer reviews; not on hierarchical          not on budget variances
   relationships
     © BBRT 2012 – All rights reserved | www.bbrt.org                                                                5
12 Beyond Budgeting Principles

   • 1. Values                                                 •      4. Teams
   • 2. Governance                                             •      5. Trust
   • 3. Transparency                                           •      6. Accountability


                         Governance
                                               Accountable
                              &
                                                  teams
                        transparency




                         Planning &               Goals &
                          controls                rewards

   • 9. Planning                                                •     7. Goals
   • 10. Coordination                                           •     8. Rewards
   • 11. Resources
   • 12. Controls




                        © BBRT 2012 – All rights reserved | www.bbrt.org                  6
Govern
                                                    ance &
                                                    transpa



Principle #1 - Values
                                                     rency




Bind people to a common cause, not a central plan




 © BBRT 2012 – All rights reserved | www.bbrt.org             7
Govern
                                                                                   ance &
                                                                                   transpa
                                                                                    rency




Principle #2 - Governance

Govern through shared values and sound judgement,
not detailed rules and regulations

                              Sales culture significantly out balance with its systems
                               and controls
                              Warnings by head of group regulatory risk rebuffed by
                               CEO
                              “Risk appetite” far greater than recommended

                              CEO pushed to increase earnings in CDOs – “take more
                               risk to earn more”
                              2007 - $43b in mortgage-related assets – no big losses
                               looming
                              Risk management analysis too late – losses of $b’s.

 © BBRT 2012 – All rights reserved | www.bbrt.org                                            8
Govern
                                                      ance &
                                                      transpa




Principles # 3 - Transparency
                                                       rency




Make information open and transparent; don’t
restrict and control it




Beth Israel Deaconess Medical Center




   © BBRT 2012 – All rights reserved | www.bbrt.org             9
Account
                                                      able



Principle #4 - Teams
                                                     teams




Organize around a seamless network of accountable
teams, not centralized functions




 © BBRT 2012 – All rights reserved | www.bbrt.org             10
© BBRT 2012 – All rights reserved | www.bbrt.org   11
Some people say, “Give the
        customers what they want.”. But
        that’s not my approach. Our job is to
        figure out what they’re going to want
        before they do. I think Henry Ford
        once said, “If I’d asked customers
        what they wanted, they would have
        told me, ‘A faster horse!’”. People
        don’t know what they want until you
        show it to them. That’s why I never
        rely on market research. Our task is
        to read things that are not yet on the
        page.



Source: Isaacson, W. (2011) Steve Jobs. London: Little, Brown p334
                                                               12
Account
                                                                                              able



Principle #5 - Trust
                                                                                             teams




Trust teams to regulate and improve their own
performance; don’t micro-manage them




                                                     Houston                  New York
                                                      Seattle                 Los Angeles
                                                    Edmonton                  Chicago



                                                            Prof. William Ouchi

 © BBRT 2012 – All rights reserved | www.bbrt.org                                                     13
Account
                                                       able



Principle #6 - Accountability
                                                      teams




Base accountability on holistic criteria and peer
reviews, not on hierarchical relationships




  © BBRT 2012 – All rights reserved | www.bbrt.org             14
Principle #7 - Goals                                Goals &
                                                    rewards




Set ambitious medium-term goals, not short-term
fixed targets

Svenska Handelsbanken




                             Alexander V Dokukin




 © BBRT 2012 – All rights reserved | www.bbrt.org             15
Principle #8 - Rewards                               Goals &
                                                     rewards




Base rewards on relative performance, not on fixed
targets


Key Points
 Abandon the negotiated budget
 Rethink performance evaluation and rewards
 Separate targets from rewards




  © BBRT 2012 – All rights reserved | www.bbrt.org             16
What is your view on people?                                                                       Goals &
                                                                                                   rewards




            Theory X?                                                    Theory Y?
                                                     Attitude
We dislike work, it’s boring                              We need to work and be interested
                                                     Direction
We must be forced or coerced                              We will direct ourselves to a target
                                                   Responsibility
We would rather be directed                               We will seek and accept responsibility
                                                     Motivation
We are motivated by money                                 We are self- motivated
                                                    Creativity
Most of us have little creativity                         We are highly creative creatures
© BBRT 2012 – All rights reserved | www.bbrt.org
                                                                                                             17
Principle #9 - Planning                             Plannin
                                                      g&
                                                    controls




Make planning a continuous and inclusive process,
not a top-down annual event




 © BBRT 2012 – All rights reserved | www.bbrt.org              18
Principle #9 - Planning                             Plannin
                                                      g&
                                                    controls




 © BBRT 2012 – All rights reserved | www.bbrt.org              19
Principe #10 - Coordination                                         Plannin
                                                                      g&
                                                                    controls




Coordinate interactions dynamically, not through
annual budgets

 Organizations don’t need a central coordinator and controller
              “Make & Sell”                          “Sense & Respond”
                 Push                                       Pull




  © BBRT 2012 – All rights reserved | www.bbrt.org                             20
Principle #11 - Resources                                                   Plannin
                                                                              g&
                                                                            controls




Make resources available just-in-time, not just-in-case
                              “All we are doing is looking at the time line from
                              the moment the customer gives us an order to
                              the point when we collect the cash. And we are
                              reducing that time line by removing the non-
                              value-added wastes”
                                                                     Taiichi Ohno




 © BBRT 2012 – All rights reserved | www.bbrt.org                                      21
Principle #12 - Controls                                                       Plannin
                                                                                 g&
                                                                               controls




Base controls on fast, frequent feedback, not on
budget variances




                                                    Reward great   Set
                                                    performance    Ambitions




                                                    Build          Establish
                                                    Flexible       Rolling
                                                    resource       Forecast
                                                    allocation




 © BBRT 2012 – All rights reserved | www.bbrt.org                                         22
Solving the budget conflict                                                                Plannin
                                                                                             g&
                                                                                           controls




The budget purposes
                              1. Separate                                    2. Improve

                                   Target                         • Ambitious
                                   What we want to                • Relative KPIs where possible
                                   happen                         • Holistic performance
Budget =                                                            evaluation
• Target                           Forecast                       • Unbiased – expected
                                   What we think                    outcome
• Forecast                         will happen                    • Limited detail

• Resource                                                        • Dynamic – no annual
  allocation                       Resource                         allocation
                                   allocation                     • KPI targets, mandates,
                                                                    decision gates & criteria
                                                                  • Trend monitoring
“Same number –          “Different numbers”                       “Event driven – not calendar
conflicting purposes”                                             driven”

                          © BBRT 2012 – All rights reserved | www.bbrt.org                            23
Stop forecasting to the wall                                                                   Plannin
                                                                                                 g&
                                                                                               controls




                                                         Year x                     Year x+1
                                               1Q      2Q        3Q     4Q     1Q   2Q   3Q               4Q

                               1st Review

                              2nd Review

                               3rd Review

                               4th Review


                                                                                                           Annual
                                                    Forecast          Actual                              Plan x+1
                                                                      s




   Make the annual plan the forecast
   ‘window’ that fits the fiscal year
              © BBRT 2012 – All rights reserved | www.bbrt.org                                                 24
Constantly managing performance gaps
                                                                                                  Plannin
                                                                                                    g&
                                                                                                  controls

  Net Profit
    20%                                                                                    X
               World Class                                                       “Gap”
               benchmarks
                                            Goals
  10%
    Baseline




       2000    2001        2002          2003           2004            2005        2006   2007
                  Actuals                                               Forecasts
                  Project initiatives                     Steady state changes



                             © BBRT 2012 – All rights reserved | www.bbrt.org                                25
Design reports to fit on a page                                                             Plannin
                                                                                              g&
                                                                                            controls




     Level                                                                  Trends
       Failure calls this week                       90

                        # Calls    % Failure
                                                          % Failure calls
                                                     75
       Agent       1        270          60%
       Agent       2        220          45%                       *                               *
       Agent       3        280          62%         50
                                                          * *                      *          *
       Agent       4        300          40%                               *           *
                                                                                              Moving
                                                                                                average
       Agent       5        240          30%
                                                     25
       Agent       6        190          70%                                               Context
       Agent       7        310          35%               Best practice
                                                      0
       Average              259          49%
                                                                           Weeks

                   Analysis                                            Action Plan
Despite previous actions, failure calls                   Goal: To reduce failure calls by 80% over
continue to run at unacceptable levels.                   2 years
We need to urgently rethink how we
tackle these problems as our costs                        Action: To engage a lean consultant to
remain at far higher levels than best                     investigate the problem and
practice competitors                                      recommend improvements
  © BBRT 2012 – All rights reserved | www.bbrt.org                                                        26
Ultimate goal – support corporate vision
Leadership values underpinned by management systems is critical

                            CEO Vision
                            •Empowered & Accountable teams
                            •Low costs
                            •Strategic execution
                            •Fast response              Right CULTURE (ambition,
                                                        commitment, initiative, trust,
                            •Ethical behaviour
                                                        sharing, accountability)


                             CFO Vision
                             •Finance efficiency
                             •Capable people              Right SYSTEMS         (fast, open,
                             •Performance insights        transparent, insightful,
                             •Right management systems    collaborative)


 © BBRT 2012 – All rights reserved | www.bbrt.org                                              27
“I discovered that
                       the best
                       innovation is
                       sometimes the
                       company, the way
                       a company is
                       organized”
                       - Steve Jobs


              Source: Isaacson, W. (2011) Steve Jobs. London: Little, Brown p334

© BBRT 2012 – All rights reserved | www.bbrt.org                             28
7 tests of the new model

1. Is the model simple, low cost and relevant to its users?
2. Does it help to find and keep the right people?
3. Does it enable and encourage continuous innovation?
4. Does it drive operational excellence?
5. Does it lead to loyal and profitable customers?
6. Does it support good governance and ethical
   behaviour?
7. Does it lead to sustained value creation




                   © BBRT 2012 – All rights reserved | www.bbrt.org   29
Implementation insights

   Think like a revolutionary
   Build an urgent case for change
   Establish a “guiding coalition”
   Create a compelling and coherent vision for change
   Communicate the vision
   Enable and encourage people to change
   Look for quick wins
   Work around resistors
   Consolidate the gains and maintain momentum


                    © BBRT 2012 – All rights reserved | www.bbrt.org   30
Organizations on this journey
                                                              Europe’s most
                                                              cost effective
                                                              universal bank




           © BBRT 2012 – All rights reserved | www.bbrt.org                    31
The BBRT today (www.bbrt.org)

 Shared learning network
 Over 50 members
 Active implementers group
 Access to all accumulated knowledge capital &
  implementation guide + major diagnostic
 Access to case studies, research papers and interviews
  with CFOs
 BBRT can provide courses and internal workshops
    Beyond Budgeting IS the Future of
             Management
                  © BBRT 2012 - All rights reserved | www.bbrt.org   32
Dr. Peter Bunce
                            BBRT
            First Floor 745 Ampress Lane
        Lymington, Hampshire SO41 8LW, UK
                  Tel: +44 1590 679803
            Email: peterbunce@bbrt.org
    Diagnostic web site: www.bbrtdiagnostics.org
Leader’s Dilemma web site: www.leaders-dilemma.com
           Main web site: www.bbrt.org

           © BBRT 2012 – All rights reserved | www.bbrt.org   33

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The Beyond Budgeting Principles

  • 1. 1 The Beyond Budgeting Principles Dr. Peter Bunce Co-founder and Director, BBRT © BBRT 2012 – All rights reserved | www.bbrt.org
  • 2. “In a dozen clear principles, The Leader's Dilemma codifies a rethink of the conventional management model. The book's approach should be studied by any company aiming to survive and thrive in a transforming business landscape” Vineet Nayar, CEO of HCL Technologies and author of Employees First, Customers Second © BBRT 2012 – All rights reserved | www.bbrt.org 2
  • 3. How do we see the organization? OR Empower & Adapt Command & Control Self-organizing Self-regulating © BBRT 2012 – All rights reserved | www.bbrt.org 3
  • 4. Empowered and Adaptive Organization  Regions, Brands/product groups, Customer segments - each with P/L Account Value center Customer Strategy, Finance, HR, Value center Customer Marketing & IT Value center Customer Support Services Value center Customer Teams Value center Customer More: Value center Customer Clarity Executive team Value center Customer Simplicity Value center Customer Freedom Value center Customer Teams are Accountability accountable for Value center Customer customer Value center Transparency outcomes Customer Value center Customer Teams are Value center Customer accountable for relative Value center Customer improvement ‘Value zone’ © BBRT 2012 – All rights reserved | www.bbrt.org 4
  • 5. 12 Beyond Budgeting principles Change in leadership Change in processes Governance & transparency Goals & rewards 1. Values – Bind people to a common cause, not to a 7. Goals – Set ambitious medium-term goals; not short- central plan term fixed targets 2. Governance – Govern through shared values and 8. Rewards – Base rewards on relative performance; not sound judgement, not detailed rules and regulations on meeting fixed targets 3. Transparency - Make information open and Planning & Controls transparent, don’t restrict and control it 9. Planning - Make planning a continuous and inclusive Accountable teams process, not a top-down annual event 4. Teams - Organize around a seamless network of 10. Coordination - Coordinate interactions dynamically, accountable teams, not around centralized functions not through annual budgets and planning cycles 5. Trust – Trust teams to regulate and improve their 11. Resources - Make resources available as needed, performance; don’t micro-manage them not through annual budget allocations 6. Accountability – Base accountability on holistic 12. Controls - Base controls on fast, frequent feedback;, criteria and peer reviews; not on hierarchical not on budget variances relationships © BBRT 2012 – All rights reserved | www.bbrt.org 5
  • 6. 12 Beyond Budgeting Principles • 1. Values • 4. Teams • 2. Governance • 5. Trust • 3. Transparency • 6. Accountability Governance Accountable & teams transparency Planning & Goals & controls rewards • 9. Planning • 7. Goals • 10. Coordination • 8. Rewards • 11. Resources • 12. Controls © BBRT 2012 – All rights reserved | www.bbrt.org 6
  • 7. Govern ance & transpa Principle #1 - Values rency Bind people to a common cause, not a central plan © BBRT 2012 – All rights reserved | www.bbrt.org 7
  • 8. Govern ance & transpa rency Principle #2 - Governance Govern through shared values and sound judgement, not detailed rules and regulations  Sales culture significantly out balance with its systems and controls  Warnings by head of group regulatory risk rebuffed by CEO  “Risk appetite” far greater than recommended  CEO pushed to increase earnings in CDOs – “take more risk to earn more”  2007 - $43b in mortgage-related assets – no big losses looming  Risk management analysis too late – losses of $b’s. © BBRT 2012 – All rights reserved | www.bbrt.org 8
  • 9. Govern ance & transpa Principles # 3 - Transparency rency Make information open and transparent; don’t restrict and control it Beth Israel Deaconess Medical Center © BBRT 2012 – All rights reserved | www.bbrt.org 9
  • 10. Account able Principle #4 - Teams teams Organize around a seamless network of accountable teams, not centralized functions © BBRT 2012 – All rights reserved | www.bbrt.org 10
  • 11. © BBRT 2012 – All rights reserved | www.bbrt.org 11
  • 12. Some people say, “Give the customers what they want.”. But that’s not my approach. Our job is to figure out what they’re going to want before they do. I think Henry Ford once said, “If I’d asked customers what they wanted, they would have told me, ‘A faster horse!’”. People don’t know what they want until you show it to them. That’s why I never rely on market research. Our task is to read things that are not yet on the page. Source: Isaacson, W. (2011) Steve Jobs. London: Little, Brown p334 12
  • 13. Account able Principle #5 - Trust teams Trust teams to regulate and improve their own performance; don’t micro-manage them Houston New York Seattle Los Angeles Edmonton Chicago Prof. William Ouchi © BBRT 2012 – All rights reserved | www.bbrt.org 13
  • 14. Account able Principle #6 - Accountability teams Base accountability on holistic criteria and peer reviews, not on hierarchical relationships © BBRT 2012 – All rights reserved | www.bbrt.org 14
  • 15. Principle #7 - Goals Goals & rewards Set ambitious medium-term goals, not short-term fixed targets Svenska Handelsbanken Alexander V Dokukin © BBRT 2012 – All rights reserved | www.bbrt.org 15
  • 16. Principle #8 - Rewards Goals & rewards Base rewards on relative performance, not on fixed targets Key Points  Abandon the negotiated budget  Rethink performance evaluation and rewards  Separate targets from rewards © BBRT 2012 – All rights reserved | www.bbrt.org 16
  • 17. What is your view on people? Goals & rewards Theory X? Theory Y? Attitude We dislike work, it’s boring We need to work and be interested Direction We must be forced or coerced We will direct ourselves to a target Responsibility We would rather be directed We will seek and accept responsibility Motivation We are motivated by money We are self- motivated Creativity Most of us have little creativity We are highly creative creatures © BBRT 2012 – All rights reserved | www.bbrt.org 17
  • 18. Principle #9 - Planning Plannin g& controls Make planning a continuous and inclusive process, not a top-down annual event © BBRT 2012 – All rights reserved | www.bbrt.org 18
  • 19. Principle #9 - Planning Plannin g& controls © BBRT 2012 – All rights reserved | www.bbrt.org 19
  • 20. Principe #10 - Coordination Plannin g& controls Coordinate interactions dynamically, not through annual budgets Organizations don’t need a central coordinator and controller “Make & Sell” “Sense & Respond” Push Pull © BBRT 2012 – All rights reserved | www.bbrt.org 20
  • 21. Principle #11 - Resources Plannin g& controls Make resources available just-in-time, not just-in-case “All we are doing is looking at the time line from the moment the customer gives us an order to the point when we collect the cash. And we are reducing that time line by removing the non- value-added wastes” Taiichi Ohno © BBRT 2012 – All rights reserved | www.bbrt.org 21
  • 22. Principle #12 - Controls Plannin g& controls Base controls on fast, frequent feedback, not on budget variances Reward great Set performance Ambitions Build Establish Flexible Rolling resource Forecast allocation © BBRT 2012 – All rights reserved | www.bbrt.org 22
  • 23. Solving the budget conflict Plannin g& controls The budget purposes 1. Separate 2. Improve Target • Ambitious What we want to • Relative KPIs where possible happen • Holistic performance Budget = evaluation • Target Forecast • Unbiased – expected What we think outcome • Forecast will happen • Limited detail • Resource • Dynamic – no annual allocation Resource allocation allocation • KPI targets, mandates, decision gates & criteria • Trend monitoring “Same number – “Different numbers” “Event driven – not calendar conflicting purposes” driven” © BBRT 2012 – All rights reserved | www.bbrt.org 23
  • 24. Stop forecasting to the wall Plannin g& controls Year x Year x+1 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1st Review 2nd Review 3rd Review 4th Review Annual Forecast Actual Plan x+1 s Make the annual plan the forecast ‘window’ that fits the fiscal year © BBRT 2012 – All rights reserved | www.bbrt.org 24
  • 25. Constantly managing performance gaps Plannin g& controls Net Profit 20% X World Class “Gap” benchmarks Goals 10% Baseline 2000 2001 2002 2003 2004 2005 2006 2007 Actuals Forecasts Project initiatives Steady state changes © BBRT 2012 – All rights reserved | www.bbrt.org 25
  • 26. Design reports to fit on a page Plannin g& controls Level Trends Failure calls this week 90 # Calls % Failure % Failure calls 75 Agent 1 270 60% Agent 2 220 45% * * Agent 3 280 62% 50 * * * * Agent 4 300 40% * * Moving average Agent 5 240 30% 25 Agent 6 190 70% Context Agent 7 310 35% Best practice 0 Average 259 49% Weeks Analysis Action Plan Despite previous actions, failure calls Goal: To reduce failure calls by 80% over continue to run at unacceptable levels. 2 years We need to urgently rethink how we tackle these problems as our costs Action: To engage a lean consultant to remain at far higher levels than best investigate the problem and practice competitors recommend improvements © BBRT 2012 – All rights reserved | www.bbrt.org 26
  • 27. Ultimate goal – support corporate vision Leadership values underpinned by management systems is critical CEO Vision •Empowered & Accountable teams •Low costs •Strategic execution •Fast response Right CULTURE (ambition, commitment, initiative, trust, •Ethical behaviour sharing, accountability) CFO Vision •Finance efficiency •Capable people Right SYSTEMS (fast, open, •Performance insights transparent, insightful, •Right management systems collaborative) © BBRT 2012 – All rights reserved | www.bbrt.org 27
  • 28. “I discovered that the best innovation is sometimes the company, the way a company is organized” - Steve Jobs Source: Isaacson, W. (2011) Steve Jobs. London: Little, Brown p334 © BBRT 2012 – All rights reserved | www.bbrt.org 28
  • 29. 7 tests of the new model 1. Is the model simple, low cost and relevant to its users? 2. Does it help to find and keep the right people? 3. Does it enable and encourage continuous innovation? 4. Does it drive operational excellence? 5. Does it lead to loyal and profitable customers? 6. Does it support good governance and ethical behaviour? 7. Does it lead to sustained value creation © BBRT 2012 – All rights reserved | www.bbrt.org 29
  • 30. Implementation insights  Think like a revolutionary  Build an urgent case for change  Establish a “guiding coalition”  Create a compelling and coherent vision for change  Communicate the vision  Enable and encourage people to change  Look for quick wins  Work around resistors  Consolidate the gains and maintain momentum © BBRT 2012 – All rights reserved | www.bbrt.org 30
  • 31. Organizations on this journey Europe’s most cost effective universal bank © BBRT 2012 – All rights reserved | www.bbrt.org 31
  • 32. The BBRT today (www.bbrt.org)  Shared learning network  Over 50 members  Active implementers group  Access to all accumulated knowledge capital & implementation guide + major diagnostic  Access to case studies, research papers and interviews with CFOs  BBRT can provide courses and internal workshops Beyond Budgeting IS the Future of Management © BBRT 2012 - All rights reserved | www.bbrt.org 32
  • 33. Dr. Peter Bunce BBRT First Floor 745 Ampress Lane Lymington, Hampshire SO41 8LW, UK Tel: +44 1590 679803 Email: peterbunce@bbrt.org Diagnostic web site: www.bbrtdiagnostics.org Leader’s Dilemma web site: www.leaders-dilemma.com Main web site: www.bbrt.org © BBRT 2012 – All rights reserved | www.bbrt.org 33