| Clarify value: Translate reform ambitions into concrete operating problems, defining scope, effects and evaluation criteria. | Value-driver relationships, problem evidence and reform agenda, separating facts, causal judgements and open verification tasks. | Executives confirm objectives; business teams provide real cases; finance and specialists jointly verify impacts. | Material problems have facts and priorities. Objectives are clear enough to evaluate subsequent improvement. |
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| Design accountability: Allocate rights and responsibilities around critical decisions and define headquarters, regional and site interfaces. | Target operating model, decision responsibilities and escalation rules, with roles, oversight, performance and transition arrangements. | Management confirms delegation principles; business teams verify needs; HR and specialists align capabilities and policies. | Critical decisions have accountable owners, matched authority, capability, information and risk responsibility, plus exception routes. |
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| Connect processes: Join cross-functional work through business objects and events, defining handovers and essential controls. | End-to-end processes, critical handovers and exceptions, with measures, data ownership and system-change requirements. | Process owners coordinate outcomes; each stage owns delivery; data and systems teams confirm supporting conditions. | Processes map to actual roles and events; controls remain effective; data and measures enable operating assessment. |
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| Test in operation: Use representative real work to verify that rules, roles, data and exception handling function together. | Pilot baseline, operating records, revisions and effects, with the scope for expansion and unresolved matters stated. | Business units operate; specialists retain essential controls; the project team records, reviews and validates revisions. | Major defects are resolved and verified. Benefits and burden have evidence, with clear prerequisites and limitations for expansion. |
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| Improve continuously: Connect operating reviews and mechanism maintenance so effective changes enter daily work and future decisions. | Improvement register, effectiveness checks and policy-change records, with ownership, communication and staff learning. | Executives drive resolution of major issues; mechanism owners maintain rules; frontline staff report adoption and exceptions. | Improvements have outcome evidence; recurring issues are traced; rules remain aligned with roles, data and systems. |
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