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John J. Dutton Arthur Andersen ACT Advanced Cost Management Team John Dutton brings over 15 years of industry experience from the Boeing Company, eleven of which were devoted to cost management practices, to Arthur Andersen’s Advanced Cost Management Team. During this time he has completed internal and international consulting engagements for a variety of advanced cost management programs. He directs cross-functional development teams in process and cost mapping, and organizational restructure. He has led the implementation of new cost management, cost estimating, and cost accounting systems in an Oracle environment. John leads and coaches a variety of Activity Based Management (ABM) efforts. He has developed and defined process and activity analysis guidebooks which help users dramatically reduce the cycle time and cost of such efforts. He designed and began implementation of Boeing’s total cost management vision for the future which was endorsed and approved by all senior finance executives. The comprehensive strategy included target costing, investment management, performance measurement, business analysis, and inventory management. He continues to provide advanced cost management thought leadership through a variety of activities. As cofounder and current chairman of the Consortium for Advanced Manufacturing International/CMS’s North American Target Costing Interest Group, John received the 1994 CAM-I/CMS award for distinguished contributions to the advancement of cost management. John is a skilled presenter and author on topics including “Market Target Costing,” “A Process View of Business Management,” and “Target Costing at Caterpillar.” In addition to speaking for all divisions of Boeing, he frequently makes presentations before industry and professional groups including CAM-I/CMS and Caterpillar. John received his MBA in Finance and Economics from the University of Washington and his bachelor’s degree in Business and Education from Evergreen State Col