I have been blessed in many ways in my career and in life. In my professional career, I have been blessed to have exposure to a number of businesses and industries, work with and for great people, and observe and participate in business from several different perspectives. The experience gained as a division finance and general manager, controller and CFO, educator, small business owner, and consultant have all contributed to the development of the tools and insights incorporated into this book.

I was first introduced to performance measures in the mid‐1980s, primarily related to manufacturing and inventory management. Over time, the scope, depth, and use of performance measures have greatly expanded, as has the need to integrate these with financial results and value.

Prior to embarking on my teaching and consulting track, most of my professional career was with a terrific company, EG&G, Inc. The company had a large and diverse portfolio of businesses that provided ample opportunity for learning, as did the period of radical transformation during the 1990s. EG&G had very strong financial management and strategic planning practices that continue to influence me to this day. I had the pleasure of working with and learning from a number of terrific people at the division, group, and corporate levels, including Bob Nicol, Gary Hammond, Dave Botten, Luciano Rossi, Mike Gallucio, Paul D'Adamo, Jim Mellencamp, Sam Rubinovitz, Murray Gross, Fred Parks, Dan Heaney, Mark Allen, Peter Broadbent, Dan Valente, Ted Theodores, Debbie Lorenz, Jim Dobbins, Peter Walsh, Don Peters, Bill Ribaudo, Will Weddleton, and many more. Special thanks to John Kucharski, for both his leadership and as a model of managing with integrity.

The time spent teaching at Babson College was both rewarding and enlightening. I learned a great deal by teaching, especially how people learn and process information. I also learned a great deal from my time at Coopers & Lybrand in Philadelphia. The exposure to a wide range of client companies, process orientation, accounting and reporting, and great people provided a solid foundation for future growth.

I also benefited greatly by knowing and working with a number of external business partners over the years, including investment bankers, consultants, and public accountants. Working with many directors, analysts, and investors over the years also contributed to my understanding of business, finance, and value.

A number of friends and colleagues were very helpful in providing encouragement and feedback on this project, including Nate Osborne, Sally Curley, Paul McGowan, Sharleen Thornley, Warren Davis, Phil Franchois, Mike Vance, Dick Fickes, Ron McGurn, and Gary Olin. Finally, thanks to Bill Falloon and the team at Wiley for guidance and assistance on this project.

Thanks to my parents for everything, including passing on values of faith, integrity, hard work, and perseverance. And special thanks to my wife, Suzanne, for her unending support and love.

For from him and through him and to him are all things.

To him be the glory forever!

Romans 11:35