ANDRé A. de WAAL is a partner with Arthur Andersen Consulting, the Netherlands. He has degrees in chemistry and business administration and is certified in pro-duction and inventory management. As a consultant, he has focused on projects including the selection and implemen-tation of production, logistic and financial software packages, cost analyses, and designing logistic concepts and information technology infrastructures. He most recently worked on a benchmark study for a Dutch multinational performed in Japan, Germany, and the United States. Mr. de Waal has published over twenty articles and five books on the topic of performance management.