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Mark A. Moelling Arthur Andersen ACT Advanced Cost Management Team A member of Arthur Andersens Advanced Cost Management Team, Mark Moelling specializes in manufacturing, distribution, and retail industry practices. Companies from diverse industries rely on Mark’s initiative and experience with advanced cost management projects.PRIVATE Mark designs and implements Activity-Based Cost Management (ABCM) systems and business process re-engineering for clients including Dana Corp, Coca Cola, Levi Strauss, Violex BIC, IBM, and PAR Pharmaceutical. His experience spans on all aspects of business, including product and market development, human resources, site management, safety, and quality. Mark served Fortune 500 companies as well as smaller growth companies as a senior manager in the Business Consulting Services Group in the Dallas office of Arthur Andersen. Mark introduced the use of storyboarding as a tool for rapidly implementing ABCM and process re-engineering. His innovative work quantifies the benefits of implementing total quality management. Prior to joining Arthur Andersen, Mark spent 12 years with Johnson Johnson Medical (JJMI), implementing ABCM as part of the total quality management (TQM) initiative. He formed and led the ABCM core team that defined activities throughout the company, mapped processes, and formed teams for continuous improvement efforts. The team identified $100 million in non-value add activities or waste, and the initiative realized $40 million in savings for JJMI. These initiatives earned JJMI the Commitment to Quality Award from the Johnson Johnson Family of Companies. Mark served as an instructor for Executive Enterprises and the American Management Association. An international speaker on activity-based costing, he presented “The Relationship of ABC to World Class Manufacturing” for AIC Conferencias in Mexico City. Mark is a CPA and a CMA with a bachelors degree in Accounting from the University of Texas at Arlington. H