Tuesday, May 28, 2013


Today we are all discussing about big data analysis which revolves around extensive grilling of consumer data to define patterns for product designing and to improve consumer satisfaction. But traditionally were using the CRM software which used to do the same function of Big Data analysis. CRM has different meanings from different perspectives. In short it helps the organizations to design multi criteria for developing business. CRM helps to prepare cluster profile analysis, dependency analysis, data visualizations, concept descriptions, deviation detections and many more internal management decisions making raw data analysis.CRM is either used as an marketing tool or either used in product designing and pattern predication of consumers. In a boarder sense CRM could help to provide useful data analytics to call centers to make more productive calls, cross sell products, discover new customers, helps staffs to close up deals much faster and helps the organization to prepare a long term vision.

But only data mining is the key to success. Organizations needs to keep a track of the clients who comes into the organizations from various angles like direct, indirect, online, direct calling and indirect calling clients etc and map the data accordingly to derive the end the results. A good quality CRM would help the organization to create a long term sustainable business model. CRM helps in attainting the learning and growth perspective of the balanced score card. Innovative products and structural changes are being developed through extensive and judicious use of CRM. The internal process of the organization also takes huge leap forwards since data analysis helps the organizations to be efficient and goal oriented with changing times. It has been found often that companies prepares a universal goal but with changes in time the same gets faded and new goal planning is highly required. In the process of internal audit its has been found that there is a disparity between the organization vision and goals with the internal process of the organizations. While designing and implementing balanced score card within an organization it has been found that since CRM is not upto the mark the balance score card is consists of errors.

CRM not only helps the marketing department or the sales department alone. Its helps the organizations to achieve the balance score card metrics. Data warehousing is the key aspect of CRM which leads to efficient implementation of Balanced score card. Various types of marketing campaigns are created through CRM which helps to increase revenue for the consumer through better deals and efficient product management. CRM also helps to identify the lags between cost management and improves the internal process which improves the efficiency level of the organization. Internal audit also fails to utilize the efficiency of the CRM. Small and Medium enterprise should adapt to the CRM facility since in the short run even the CRM could help us to create value proposition. Balance score card would be implementation in an SME might seem like a very high level adoption for a small unit. But with fast changing technological innovation followed with demographic cultural changes in globalised economic conditions could create immense growth opportunity one applies CRM.

Well today we have replaced the name of CRM with big data analysis since we have not utilized the CRM segment fully which has lead to a significant shift to some new innovative analytical tool. CRM is sufficient enough to drive the futuristic growth of the industry. Internal Auditors should be aware of the concepts of CRM and Big Data Analysis since through this they derive the correct measurement of the Balanced Score card.

Sunday, May 26, 2013

Public Sector Banks needs Balanced Score Card

In my previous article I depicted the picture of the Indian Banking for the 2025 where I ended up with the approach and implementation of balance score card Implementation of Balanced score card in the PSB. In this article I am providing a glimpses of the ides for the implementation of balance score card in the PSB which would create the next level of revolution since the competitiveness is highly going to be demanding over 2025.

Learning and growth curve is going to be the highest priority for the banking industry since innovative products are going to be the key for the survival for the PSB banks compared to private banks. Moreover once the new banking license comes into play the depth of competition is going to increase and reach a new altitude althogether.PSB needs to forgo the traditional employee training and learning strategies and adapt to new strategies. The best way to improve the banking learning and growth curve is simply to diversify the cost part of the employees for the banks. A part of the cost of banks employees needs to be made variable so that it is linked with the target of the banks to create value over the long term. This would provoke and guide as well as motivate the employees to strive harder for learning and growth which would finally make the PSB banks to be more competitive along with private banks. At the same time rapid retirements over the next decade will lead to a disappearance of skill sets and know–how at senior levels of the organization.

Consumer retention and satisfaction is being least factored by the PSB banks. Well in my part and those of my readers they could easily figure out the difference between PSB customer service and private banks customer service. Hence PSB banks needs to be more focused towards consumers. This is the very particular reason why PSB banks needs to convert a part of their cost into variable part so that employees are more cautious regarding retention and building client base. PSB banks are running like free lunch business which is not going to be viable in the near future.

For example SME channel is being least treated by the banking industry particularly by the PSB banks. This is one of the serious problems that the banking industry is creating for the economic growth. At the same time the majority of the bank’s books liabilities consists of debt belonging to the capital rich companies in terms of Asset base.

Customer relationship needs to be created to an new high since that is one of the most lagging segment under the PSB banks. Banks needs to use extensively the CRM segment to dig out the big data analysis and develop niche relationships as well as create new base of clients from the old database.

Learning and growth curve of the balanced score card would help to develop the internal process which is another pillar of the balanced score card. Smart phones and online business segment has changed the demographics of internal process. Hence banks needs to invest extensively on IT process management followed with efficient use of internal process by the consumer. Internal process and employee growth process should be designed in such a way that it helps to create brand for the young candidates.

Moreover employee motivation would play the key role behind the success of the balanced score card process .Hence celebration above the average business growth should be imparted within the employees. This would build a efficient performance management system(PMS). For example, identification of top 30 employees of a PSB bank and incentivizing them for their performance. Well money and recognition are the best motivators other than words. This would reduce the forceful implementation of the balanced score card within the banking network.

Well above all there is a profitability of the PSB banks which is the key factor to survive in the coming competitiveness market. Banks should focus on the 3 factors of the balanced score card then automatically the banks would be able to achieve the profitability matrix. When establishing an banks in the Rural place would need a different approach since their cost factors, employee factors all would be required under a different perspective. Use of technology to drive the PSB banks would be the most essential requirement in the coming days.

Saturday, May 25, 2013

Indian Banking System @2025

Indian banks need no introduction about its stupendous growth which it has achieved over the last 15 decades. Indian economy went through various phases through which the Indian banking segment went too and finally transformed India today to be one of the developing nations. In this research article I have tried to depict the revolutionary changes going to happen in the banking space over the next decade. In my research I had some findings where the level of hypothesis might be extreme but we must not forget that we are discussing for a system over the decade.

Penetration of the banking system will grow to an optimum level. Well in fact it has to grow since number of population is increasing and would grow continuously over the decade.

Here are prime areas where the banking industry has to grow without any alternative.

1. Bank branches and ATM would grow by 5x from the existing levels. Since opening up small branches with limited manpower and developing an ATM facility is the cost effective process of developing the banking network.

2. In today’s era banks are struggling to have deposits at their end since liquidity crisis is chasing the system. If banks had banking network in rural parts of India either through a branch setup or through an ATM point much of the liquidity crisis would have avoided. In the coming decade this will be identified and implemented within the banking network. According to industry study their will be requirement of around 1,90,000 ATM’s over the decade and around 40000 to 50000 branches. Well very huge amount of capital storage would come to banks in the coming decades.

3. Banks liabilities are going to grow by around 10x of what we have in term of infrastructure financing alone. Since private participation is less attractive much of the dependence is going to pass on the bank books in the coming decade.

4. Mortgage financing which seems to be lucrative business revenue for the banking space would turn out to be a huge business volume in coming decades. Affordable housing followed with borrowed dreams mortgage financing is going to pick up. 8% GDP growth of India is bound to increase the infrastructure spending as well as the mortgage business of the banks. Housing finance is another aspect which would spook the bank mortgage financing segment. Cooling of interest rate and positive GDP outlook of India would spook up the demand for this segment.

5. Indian is now turning away from the middle class segment and growing to a rich classified segment in term of wealth. Now the average salary ranges between Rs.40000 to Rs.100000. This is going to increase in parallel to the inflation numbers adjusted over the decade. Today banks are selling third part products but over the decade the banks are going to turn towards wealth management a service which is still at a nascent stage in a country like India. Revenue from wealth management fees would turn out to be a substantial part of the banks revenue model in the coming decades. Banks are still the safe place for parking funds and the best place being still treated to pass on the legacy of the wealth. Hence wealth management is going to be the next revolution business model for PSB segment.

6. Banks would be using CRM segment extensively since banks would be the leaders of data of retail and corporate clients. This would help them to reduce customer acquisition cost. Extensive judicious use of CRM would develop the competitive advantage of the respective banks in the more competitive place in the coming decades. The biggest challenges lie for the PSB in CRM segment.

7. SME segment is often being ignored by the Indian banking system till date. But this is the segment for which in the coming decade Indian banks would jump into the ocean of competition since large companies would be sufficient capitalized that their dependence on the banking space would be less and more on the overseas form of capitals.

8. Banks are far from creating innovative models for the SME channel which itself gives immense opportunity for the Indian banks to grow. Pricing and products are going to be the key for the PSB catering to the SME.

9. Investment banking the prime contributors to the GDP growth is going to grow stupendously over the decade. In fact as per my calculation investment banking would grow by 10 folds from the present volume. Merger and Acquisition are going to be the key for driving the investment banking industry growth.

10. Risk management is going to be key with the expansion of business networking for the PSB.

Apart form these the banking system today’s faces one of the key challenges which would limit the growth of the industry but

Financial Inclusion is going to be one of the key challenges. Expanding the bank network is not sufficient. Flow of capital is the key for the financial inclusion. Loan books in Tier 2 and Tier 3 and 4 cities are going to be the key factor for deciding the wave of financial inclusion being achieved. The present cost structures of the banks are unfruitful for the rural banks. Co-operative banks needs to be given more leeway and more stringent management affairs needs to implemented so that the banks becomes viable towards the path of financial inclusion. Micro finance intuition plays pivotal role in India but their business model is subject to stupendous risk. Hence banks need to adopt healthy risk management strategies so that banks become viable in rural markets. Low ticket size business is the main reason for banks not to open up shops in rural India. They need different strategies and cost models to open up shops in rural Indian and get on the tract of achieving financial inclusion.

Recruitment, training and cost effective business model is important for the banking industry in the coming decades. Banking process needs to adopt the balance score card so that entire management process gets new shape and grows with defined parameters. The four pillars of balance score card is going to be the key metric for deciding the type of products, customer management strategies linked with revenue model of the banks. Employee growth and learning would play the key in bring innovative products for the Indian economy in coming decades. Its imperative whether it’s an private bank or an PSB both equivalently need balance score card. Well in my next article I will come up with banking balanced score card and risk management.


Recession has created the biggest boon for the technology sector since the entire industry globally has taken a revolution from 2008 to till date. In my research I have found that the revolution of the various broad band speed which has created the birth of smart phones to rule over the laptops. In my research I have found that its study of 1,000 workers found that 83% of today’s office population regularly works from home or from another location in sectors including sales, marketing, finance, customer service and administration. The research found that 46% of office workers use a mobile or smart phone for work, 35% use a laptop and 72% regularly take calls and respond to emails outside office hours.

One of the biggest supporters behind this revolution is the young generation of human mind which is running on the wheel of innovation. The research also showed that 25-34 year olds are much more likely than their older colleagues to use their personal devices at work, almost one in 10 use a tablet to communicate with colleagues, one in five work mostly from a laptop and 14% use a smart phone at work.

With the revolution of the technology segment marketing and business growth particularly in the recession based countries like Europe (being the latest) have taken a new shape. Today business is based on virtual world and that’s what has replaced the markets. Social websites have been used extensively in an judicious manner to create the value of business and derive growth with minimum cost and optimum utilization of Technological based resources. Facebook, youtube, Linkdin, yahoo all are being used to create new business growth following path of technological innovation.

One of the biggest opportunities offered by IT is in the way companies can use technology to improve their Client Relationship Management. Well before a decade even people used to learn about CRM and today technology is being used to gear up the relationship. Big data analysis is another step where companies are expanding and broadening their relationship with their own clients which they have acquired once upon a time. At the same time the content writing has taken a revolution where these database of clients are being used judiciously. Such databases allow them to send out mass emails which, rather than simply being advertising tools more likely to suffer the delete button than to be read, exhibit more thought, a sense of value for money

Recently Europe has come up with an series of funding for the technological segment to grow.

Few glimpses of such investments:

• £189 million for big data and energy-efficient computing

• £25 million of additional funding for the National Space Technology Programme

• £35 million for centres of excellence in robotics

• £45 million for new facilities and equipment for advanced materials research in advanced composites, high-performance alloys, low-energy electronics and telecommunications

• £30 million to create R&D facilities to develop and test new grid scale storage technologies, helping the UK capitalize on its excess energy production, save money and reduce the national carbon footprint

• £350 million from the Engineering and Physical Sciences Research Council (EPSRC) in Centers for Doctoral Training.

As I said before recession has been a boon for the technology sector. Online transaction has taken a new shape in today’s arena. When we buy anything over the online we share that immediately for feedback on Facebook which automatically increases the customer loyalty. E-commerce is getting social active through social networking sites. Moreover discounts are another tool which is offered at an higher rate compared to the ones which is being kept on the showroom. The boom of online shopping is already created now it’s the turn of competition to eat up the business strategies. Real time transaction, order updates and inventory management have been compiled into e commerce trade. Cost management has been at the optimum level which further opens up the gate innovative business growth.

Online selling has 3 main prime features:

• Price

• Ease of selling and

• Trust of buying and meeting commitment.

The success of online selling, in essence, comes down to price or originality. If one offers more discount and coupon based games of promoting their business then their product will be sold more compared to shop. But now the competition is within the different online companies who are selling. The success mantra is very simple sell in such way that consumer loyalty is increased. Range of products followed with attractive pricing strategy key to grow.

Ease of selling begins with the variety of product and an common based payment system accepted globally. Localized mode of payment doesn’t help to expand brand value after a certain level.

Trust of buying begins the level of consumer loyalty to take birth. Its the seed for the loyalty which grows silently within the consumers mind. Referral based selling promotion is the best yardstick to measure customer loyalty. Facebook, Twitter are being used extensively to multiply business growth and customer loyalty. Customers develop a very healthy memory while purchasing online and this point needs to be kept in mind while building the selling process through online. Bombarding customers with additional offers and questionnaires that block the route to the checkout will only frustrate them. Ease of selling means that It will take a user just one twentieth of a second to decide whether they like the website or not, and this fraction of a second can be the difference between securing the sale or not.

The biggest challenge lies for the SME channel when they compete with large players of the industry. For them they have huge resources which large players often or rather completely ignore. Patience of listening is missing among the big players whereas smaller players have patience to listen them. Engagement of the client into discussion is the key to get the best feedback for developing business selling strategy. Well everything cannot be decided at the CEO’s table.

Last but not the least is that Metrics that can include the number of fans and followers, quantities of negative and positive feedback, and sales leads generated from social media.

Well challenges are many but with judicious mix of networking and selling can create fusion.

Saturday, May 18, 2013

CAD can get help From Cost Audit Records.

Rising CAD is a big trouble for the Indian economy which is standing at the brink of getting negative ratings on its sovereign. From prime ministers economic council to every economist of the country has been trying to figure out the way for reducing the cad and getting India back on the track of FRBM.

Rising consumption of Gold and international crude prices are being tagged as the prodigal son behind the rising CAD. But the story stands out to be different when finding out the real reason behind the CAD.

Government has ignored the real reasons behind the rising cad which has also lead to an unbalanced industrial growth. According to the Cost Accounting Record Rules 2001 the PARA 6 (Break up of cost of Input Materials imported during the year) of the same states that when an manufacturing unit consumes imported goods and the same data is being compiled to analyzed to find the same availability of the material domestically. Economists around India have not turned to this data till data otherwise they must have got the solution of the rising CAD as well as development of those areas where imported goods are being consumed by the manufacturing units.

We all know that India is now a global assembling hub which means that imported goods which are assembled and sold India. In the recent last 5 months of this year 2013 international commodity prices have come down which has given immense opportunity to the manufacturing units of India to built inventory of raw materials available at cheap valuation below the average normal prices. In my research I find that CAD is going to increase further since government has failed to analyze PARA 6 of the Cost Audit Report 2001. We cost accountants have been neglected by the government for several decades but I find its high time that government should utilize the cost accounting profession to resolve the CAD issue.

PARA 6 of the Cost Audit Report 2001 is huge beneficial to the government of India since through this report they can make those industries more competitive matching with the imported material. Coal is being one of such raw material which is being consumed through import. Government fails to understand that if the same coal is being made available domestically then it will not only reduce the CAD but bring employment and other ancillary growth of different industries.

If PARA 6 of the Cost Audit Report 2001 is being utilized ten one can block the loopholes of misusing the import segment as well as one can find the scope of development of the indigenous industries compared to the imported ones. Cost Audit Report 2001 serves an important role in various aspects where government of India can get lots of help for designing the economic growth of 8%+. The profession of cost accounting can be of great help for the Prime Minister Economic council.

Sunday, May 12, 2013

Evolution of Management Accounting

The other day I was discussing the scope of management accounting with the director of a highly reputed business school. The context was discussion of a theme of a conference on management accounting. The director was trying to convince me that the scope of the profession cannot be as wide as I was presenting. He ultimately came to the conclusion that if I was right then Indian Institute Managements should be renamed as Indian Institute of Management Accounting. This small episode speaks volumes. The evolution of management accounting has gone unnoticed in academia in India. Except those who research or teach in the area of management accounting, others have no understanding on how the role of management accounting has changed from cost collection and analysis to active participation in formulation and execution of strategy.

I guess there are two reasons for the same. First, there is no culture of systematic field studies in India to capture the evolution of management accounting. This is due to lack of initiatives on the part of the accounting bodies and the academia and reluctance on the part of companies to share information with researchers. Second, most companies do not use management accounting to its full potential and therefore, an average management accountant does not participate on all those activities in which she is expected to participate.

Researches by the Chartered Institute of Management Accountants (CIMA) of UK and the Institute of Management Accountants (IMA) of USA capture the evolution of management accounting. In June 2008, IMA published a new definition of management accounting replacing the earlier definition issued in 1981. The new definition is: “Management accounting is a profession that involves partnering in management decision making, devising planning and performance management systems, and providing expertise in financial reporting and control to assist management in the formulation and implementation of an organisation’s strategy”.
IMA observes that the field of management accounting has evolved considerably since the issue of the earlier definition. In 1980s management accounting function was located at the lower end of the information supply chain. Now it is perceived to be at the highest end of the same. Information value chain refers to the people and processes involved in collecting data, designing the information system, analysing the same and using information in formulation and execution of the strategy. Management accounting has moved from transaction and compliance orientation to that of strategic business partner - to be steward of corporate performance management, planning and budgeting; champions of corporate governance process, providing risk management, internal control, and financial reporting at the time of great change; and experts in cost management methods that help the organisation to become more competitive and successful.
CIMA observes that management accounting combines accounting, finance and management with the leading edge techniques needed to drive successful business.

A profession is known by its body of knowledge, activities in which its members actually participate, and of course, by professional ethics. The body of knowledge changes over time. Every profession endeavours to expand its boundary and moves upward in the supply chain when tasks at the lower end of the supply chain are usurped by another profession or technology. Lower level tasks in the information supply chain, which are data collection and conversion of data into information, have been taken over by the technology (e.g. ERP). Therefore, the sustainability and growth of the management accounting profession depends on its ability to move upward in the information supply chain. In fact, the evolution of management accounting is driven by the rapid innovations in information technology and perceived increase in competition in the business environment.

The body of knowledge focuses on the future development of the profession. Therefore, members of the profession may not use all the tools and techniques that they learn during the professional training in their current assignments. However, the training and the body of knowledge makes them ready to quickly respond to new demands on the profession in future. Therefore, the new definition issued by IMA and the current body of knowledge may be futuristic, but it definitely signals the role that management accounting is expected to play in enhancing the competitiveness of companies.

Moreover, the body of knowledge and training provides the needed orientation and provides the skills and knowledge required to carry out higher level tasks that a member is expected to perform as she grows in the profession. For example, business schools provide general management orientation and provide students with skill and knowledge that a manager requires to carry out the general management functions effectively. However, many of the skills and knowledge that budding managers acquire in a business school remain unused at the early stage of their careers.
Label or professional affiliation is important when a manager occupies a lower level position in the organisation hierarchy. As she moves upward the label gets blurred. Anyone who reaches the top management level is a leader rather than member of a particular profession. As the management accounting function has moved upwards in the information supply chain, anyone who understands the business process and information need of the business can conceptualise the design of the integrated information system; and can use the information for formulation and implementation of strategy can play the role of management accountant effectively. Therefore a traditional accountant or a specialist in a particular functional area may play the role of a management.
Some perceive that the management accounting profession is going through an identity crisis. Perhaps the director of the business school who could not accept my views on the role of management accounting perceives the same. Such perception strengthens when there is a wide gap between what the profession claims that it can do and what the members actually do.

In India the Institute of Cost and Works Accountants of India (ICWAI) now ICMAI  is the custodian of the management accounting profession. It should continue to press the government for accepting its legitimate demand for change in the name of the Institute. But it should not bother too much about it. It has the responsibility to bridge the gap between the roles of management accounting articulated by it and the role that its members actually play in the economy. The first step is to strengthen its efforts to create awareness and educate users of the services of its members about the potential of the management accounting profession. For example, government should be educated on how strengthening and restructuring of cost audit will improve the productivity and competitiveness of industry and what role management accountants can play to improve the efficiency and effectiveness of welfare and infrastructure projects in the social sector. Small and medium enterprises should be educated on the potential of management accounting.
In academia, management accounting provides a unique platform for cross-functional research. Educators in the field of management accounting should take the initiative in that direction. I am sure that companies will extend their support if they are convinced that Indian academia has the capability to deliver world class product.

Let us hope that the academia, ICMAI and industry will work together to strengthen management accounting practices in India.

Wednesday, May 1, 2013

Selling Insights….new concept for Practicing Members

The days of providing services are over, the days of providing solutions are over for the practicing fields. The changing technology followed with changes in client’s behaviors and requirements, selling solutions for the practicing firms have taken a radical change. Those who are in the fields of practicing are the ones who sell their expertise to the various companies and clients. Professionals like the practicing CMA are the ones who hold and immense expertise in cost management followed with business strategy. Well cost management alone cannot enable to win the game unless business strategy is being mingled up with the same.

Selling solutions by the consultants/practicing CMA are now turning out to be an old. Change in demand and extensive free knowledge being easily available on the internet has changed the solution providing old game. Well majority of the new comers in the segments are following the herd which has lead practicing to be less lucrative compared to service. Increasing competitors has changed the rules of the games which would survive one practicing fellow over the long ter.

Today those who are entering into the practicing filed should be well prepared that they are able to provide insights and not solutions. Insights are the ones which would create the long term value of a consumer which would create a premium for fighting the rising peer competitors. Developing insights would help the new practicing CMA’s to have an competitiveness over the peers in the long term.

The best way to identify and implement the insight selling practicing are:

• Evaluate prospects according to criteria different from those used by during the traditional practicing .Target agile organizations which are in a state of flux rather than those with a clear understanding of their needs. This would further increase the complexity and knowledge of managing the next higher level of changing dynamics in the business cycles.
• Seek out a very different set of stakeholders, preferring skeptical change agents over friendly informants. Skeptical stake holder’s outlook would give you the space to leverage and built the long term insights depending upon your skills.

• One of the most important parts would be to coach those change agents on how to move instead of quizzing them about their company’s movement process. Designing the process is much easier than following the process since in the latter one has nothing to explore and create.

One practicing fellow would develop these segments then selling insights would be much easier and lucrative rather than fighting within the traditional practicing areas. This is also one of the prime reason behind the decline and skeptical mind set behind coming into the field of practicing. The change we need to adopt is that not to sell effectively only but to sell differently.

Developing new challenges in the practicing filed and moreover having an clear vision to handle complex projects are the ideal roots of getting success from today’s practicing fields. In the process of my research while interacting with various professionals and organization I found the following players who are being categorized for the practicing fields. These are the new type of natures being built among the practicing fields that are classified by the organizations:

1. Go-Getters. Motivated by organizational improvement and constantly looking for good ideas, Go-Getters champion action around great insights wherever they find them.
2. Teachers. Passionate about sharing insights, Teachers are sought out by colleagues for their input. They’re especially good at persuading others to take a specific course of action.
3. Skeptics. Wary of large, complicated projects, Skeptics push back on almost everything. Even when championing a new idea, they counsel careful, measured implementation.
4. Guides. Willing to share the organization’s latest gossip, Guides furnish information that’s typically unavailable to outsiders
5. Friends. Just as nice as the name suggests, Friends are readily accessible and will happily help reps network with other stakeholders in the organization.
6. Climbers. Focused primarily on personal gain, Climbers back projects that will raise their own profiles, and they expect to be rewarded when those projects succeed.
Above 6 characters of the new practicing segment would create confusion for the new practicing CMA’s. They would be confused to adopt and implement the same characters which are being demanded by the organizations. Hence I have tried to give an flowchart of how to adopt and implement which character and where:

The area of practicing has taken a great revolutionary change which needs to be understood. The days of selling solutions are getting over. Selling Insights would help the practicing members to build long term competitiveness over the peers from all angles. Increasing competitions in the practicing filed is increasing the demand of insight selling from the service selling areas.

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