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LEADING FINANCE ORGANIZATIONS (continued) COMPANY AREAS OF EXCELLENCE COMMENTS Arthur Andersen Global Best Practices - DATE \l 1/20/95 - FILENAME LEADEX.DOC Page PAGE6 LEADING FINANCE ORGANIZATIONS COMPANY AREAS OF EXCELLENCE COMMENTS Arthur Andersen Global Best Practices - DATE \l 1/20/95 - FILENAME LEADEX.DOC Page PAGE1 3M Business partnering Internal reporting At 3M, finance professionals are viewed as facilitators rather than traffic cops, and business unit managers are considered the controllers customers. Finance is involved at the outset of the product development process, and it views one of its main responsibilities as finding ways to encourage the innovation and creativity of its customers. In fact, 3M carries its tradition of innovation to the finance function itself: the company offers an annual award to finance professionals who make some creative contribution that improves the bottom line. 3Ms commodity PL system, considered one of its strategic assets, is a perfect example of how centralized financial control can support a highly decentralized organization. Since PL information is based on the companys 2100 commodities (groups of products), managers can move these into different strategic groups without upsetting the central cost accounting structure. Area Controller for Europe: David A. Kunz Staff Services Controller: Barry Mau AlliedSignal Shared services Travel and entertainment AlliedSignal has implemented a shared services reorganization plan that focused on moving accounts payable, accounts receivable, payroll, fixed asset accounting, expense reporting, cash applications, and general ledger into one of three centers of excellence that serve the entire corporation. For example, the service center in the aerospace sector handles payroll for all salaried employees in the U.S., not just those in the aerospace sector. Another center of excellence, an aerospace site in Tempe, Arizona, processes travel and entertainmen