www.icmai.in:@0.798205:0.974748:0.923794:0.974748:0.923794:0.957721:0.798205:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:0.010674
May 2017:@0.406839:0.977956:0.492193:0.977956:0.492193:0.962673:0.406839:0.962673:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547
92:@0.079500:0.980264:0.102295:0.980264:0.102295:0.958570:0.079500:0.958570:0.011940:0.010855
The Management Accountant:@0.122650:0.977954:0.372489:0.977954:0.372489:0.962671:0.122650:0.962671:0.011452:0.011452:0.009009:0.004740:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004740:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843
l:@0.382870:0.976735:0.397343:0.976735:0.397343:0.966042:0.382870:0.966042:0.014473
ftermarket is an important  is an appraisal of company’s aftermarket operations, :@0.246154:0.242951:0.927143:0.242951:0.927143:0.227668:0.246154:0.227668:0.005663:0.006802:0.009064:0.008087:0.016029:0.010185:0.007924:0.009643:0.009064:0.006802:0.011198:0.005663:0.007924:0.011198:0.010185:0.011506:0.011198:0.005663:0.016029:0.010185:0.010185:0.008449:0.006802:0.010185:0.011506:0.005843:0.003835:0.017893:0.004903:0.007164:0.005319:0.009425:0.010746:0.005319:0.009263:0.009425:0.009425:0.007001:0.009425:0.004903:0.007164:0.009425:0.004903:0.005319:0.009425:0.007218:0.005319:0.008304:0.009425:0.015269:0.009425:0.009425:0.010222:0.009425:0.004559:0.007164:0.005319:0.009425:0.004903:0.006042:0.008304:0.007327:0.015269:0.009425:0.007164:0.008883:0.008304:0.006042:0.005319:0.009425:0.009425:0.008304:0.007001:0.009263:0.006042:0.004903:0.009425:0.010746:0.007164:0.004704:0.003835
source of revenue for many companies. Aftermarket  evaluation and monitoring of  risk management, :@0.076929:0.258925:0.926745:0.258925:0.926745:0.243643:0.076929:0.243643:0.007182:0.009444:0.010764:0.007182:0.008322:0.008322:0.005536:0.009444:0.007236:0.005536:0.007182:0.008322:0.008738:0.008322:0.010601:0.010764:0.008322:0.005536:0.004921:0.009444:0.007182:0.005536:0.015287:0.009444:0.010240:0.009444:0.005536:0.008322:0.009444:0.015287:0.009444:0.009444:0.010764:0.004921:0.008322:0.007182:0.004921:0.005536:0.013026:0.004921:0.006061:0.008322:0.007345:0.015287:0.009444:0.007182:0.008901:0.008322:0.005843:0.003835:0.018074:0.008720:0.009498:0.009842:0.005319:0.011162:0.009679:0.006459:0.005319:0.009842:0.011162:0.008575:0.009842:0.011162:0.009842:0.008575:0.015685:0.009842:0.011162:0.005319:0.006459:0.009842:0.007580:0.005319:0.011162:0.009842:0.008575:0.009842:0.004704:0.002931:0.008575:0.007580:0.005319:0.007580:0.009842:0.008575:0.015685:0.009842:0.011162:0.009679:0.009498:0.008720:0.015685:0.008720:0.011162:0.006459:0.004704:0.003835
involves any product, service or support provided over  reporting and control practices. As an internal :@0.076929:0.274900:0.927143:0.274900:0.927143:0.259618:0.076929:0.259618:0.004740:0.009878:0.008557:0.009263:0.004740:0.008557:0.008141:0.007001:0.004631:0.009263:0.010059:0.009263:0.004631:0.009263:0.007001:0.009263:0.009263:0.010583:0.008141:0.005880:0.004740:0.004631:0.007001:0.008141:0.007526:0.009263:0.004740:0.008141:0.008141:0.004631:0.009263:0.007001:0.004631:0.007001:0.010583:0.009263:0.009263:0.009263:0.007526:0.005880:0.004631:0.009263:0.007001:0.008792:0.009263:0.004740:0.009263:0.008141:0.009263:0.004631:0.008792:0.008557:0.008141:0.006965:0.003835:0.017912:0.007689:0.008828:0.009950:0.009950:0.008213:0.006567:0.005427:0.011271:0.009950:0.009353:0.009950:0.011271:0.009950:0.009353:0.008828:0.009950:0.011271:0.006567:0.007689:0.009950:0.005427:0.009353:0.009950:0.007526:0.009950:0.008828:0.006567:0.005427:0.008828:0.008828:0.007689:0.005427:0.009353:0.013532:0.007689:0.009353:0.009950:0.011271:0.009353:0.005427:0.011271:0.006567:0.008828:0.008141:0.011271:0.009950:0.004704:0.003835
the complete life cycle of end customer vehicle, after the  audit, aftermarket audit provides inputs on: control :@0.076929:0.290875:0.926889:0.290875:0.926889:0.275593:0.076929:0.275593:0.005825:0.010529:0.008087:0.003238:0.008087:0.009208:0.015052:0.009208:0.004686:0.008087:0.005825:0.008087:0.003238:0.004686:0.004686:0.004867:0.008087:0.003238:0.007924:0.008503:0.008087:0.004686:0.008087:0.003238:0.009208:0.007001:0.003238:0.008087:0.010529:0.009208:0.003238:0.008087:0.010529:0.006947:0.005825:0.009208:0.015052:0.008087:0.006947:0.003238:0.008503:0.008087:0.010529:0.004686:0.008087:0.004686:0.007743:0.004686:0.003238:0.009208:0.004686:0.005825:0.008087:0.006947:0.003238:0.005825:0.010529:0.008105:0.003835:0.017731:0.009516:0.010837:0.009516:0.004993:0.006133:0.004993:0.006061:0.009516:0.004993:0.006133:0.008394:0.007417:0.015359:0.009516:0.007255:0.008973:0.008394:0.006133:0.006061:0.009516:0.010837:0.009516:0.004993:0.006133:0.006061:0.009516:0.007255:0.009046:0.009516:0.004993:0.009516:0.008394:0.007255:0.006061:0.004993:0.010837:0.009516:0.010837:0.006133:0.007255:0.006061:0.009516:0.010837:0.004993:0.006061:0.008394:0.009516:0.010837:0.006133:0.007255:0.009516:0.004704:0.003835
original purchase has been made (Bundschuh&Dezvane  environment, risk assessment, control actions, :@0.076929:0.306850:0.926636:0.306850:0.926636:0.291567:0.076929:0.291567:0.009100:0.006838:0.004577:0.009100:0.004577:0.010421:0.009100:0.004577:0.003075:0.009100:0.010421:0.006838:0.007978:0.010421:0.009100:0.006838:0.007978:0.003075:0.010421:0.009100:0.006838:0.003075:0.009100:0.007978:0.007978:0.010421:0.003075:0.014943:0.009100:0.009100:0.007978:0.003075:0.005717:0.010421:0.010421:0.010421:0.009100:0.006838:0.007978:0.010421:0.010421:0.010421:0.011560:0.011560:0.008394:0.006838:0.008756:0.009100:0.010421:0.008105:0.003835:0.017912:0.008973:0.010710:0.010095:0.005572:0.007833:0.010095:0.011416:0.015938:0.008973:0.011416:0.006712:0.005572:0.010547:0.007833:0.005572:0.007833:0.010095:0.010547:0.010095:0.007833:0.007833:0.008973:0.007833:0.007833:0.015938:0.008973:0.011416:0.006712:0.005572:0.010547:0.008973:0.010095:0.011416:0.006712:0.007833:0.010095:0.005572:0.010547:0.010095:0.008973:0.006712:0.005572:0.010095:0.011416:0.007833:0.004704:0.003835
2003). After-market revenues come from repair and  information and communication and monitoring of :@0.076929:0.322825:0.926672:0.322825:0.926672:0.307542:0.076929:0.307542:0.010782:0.010782:0.010782:0.010782:0.006079:0.004939:0.005626:0.013044:0.004939:0.006079:0.008340:0.006676:0.006079:0.015305:0.009462:0.007200:0.008919:0.008340:0.006079:0.005626:0.007200:0.008340:0.008756:0.008340:0.010620:0.010782:0.008340:0.007200:0.005626:0.008340:0.009462:0.015305:0.008340:0.005626:0.004939:0.007200:0.009462:0.015305:0.005626:0.007200:0.008340:0.009462:0.009462:0.004939:0.007200:0.005626:0.009462:0.010782:0.009226:0.003835:0.017731:0.004993:0.010837:0.004993:0.009534:0.007417:0.015359:0.009371:0.006133:0.004993:0.009516:0.010837:0.006133:0.009516:0.010837:0.009516:0.006133:0.008412:0.009516:0.015359:0.015197:0.010837:0.010837:0.004993:0.008394:0.009353:0.006151:0.004993:0.009516:0.010837:0.006133:0.009516:0.010837:0.009516:0.006133:0.015359:0.009516:0.010837:0.004993:0.006151:0.009516:0.007255:0.004993:0.010837:0.009516:0.006133:0.009516:0.004704:0.003835
maintenance of parts and service. Aftermarket revenue :@0.076929:0.338800:0.492718:0.338800:0.492718:0.323517:0.076929:0.323517:0.015034:0.009190:0.004668:0.010511:0.005807:0.008069:0.010511:0.009190:0.010511:0.008069:0.008069:0.003220:0.009190:0.006983:0.003220:0.009190:0.009190:0.007454:0.005807:0.006929:0.003220:0.009190:0.010511:0.009190:0.003220:0.006929:0.008069:0.007454:0.009190:0.004668:0.008069:0.007725:0.004668:0.003220:0.012772:0.004668:0.005807:0.008069:0.007092:0.015034:0.009190:0.006929:0.008648:0.008069:0.005807:0.003220:0.006929:0.008069:0.008485:0.008069:0.010348:0.010511:0.008105:0.003835
contribution to OEMs varies between 30-50% and is also :@0.076929:0.354775:0.492592:0.354775:0.492592:0.339492:0.076929:0.339492:0.007960:0.009082:0.010402:0.005699:0.006820:0.004559:0.009082:0.010402:0.005699:0.004559:0.009082:0.010402:0.003021:0.005699:0.009082:0.003003:0.011723:0.009082:0.014925:0.006820:0.003003:0.008738:0.009082:0.006820:0.004559:0.007960:0.006820:0.003003:0.009082:0.007960:0.005699:0.012917:0.007960:0.007960:0.010402:0.003003:0.010402:0.010402:0.005699:0.010402:0.010402:0.013804:0.003003:0.009082:0.010402:0.009082:0.003003:0.004559:0.006820:0.003003:0.009082:0.004559:0.006820:0.009226:0.003835
highly profitable, as the gross margins vary between :@0.076929:0.370749:0.493098:0.370749:0.493098:0.355467:0.076929:0.355467:0.010764:0.004921:0.009444:0.010764:0.004396:0.009444:0.005464:0.009444:0.007182:0.009444:0.004613:0.004830:0.006061:0.008919:0.009444:0.004921:0.007978:0.004921:0.005464:0.009444:0.007182:0.005464:0.006061:0.010764:0.008322:0.005464:0.009787:0.007182:0.009444:0.007182:0.007182:0.005464:0.015287:0.009444:0.007182:0.009444:0.004921:0.010764:0.007182:0.005464:0.009100:0.009444:0.007544:0.009444:0.005464:0.009444:0.008322:0.006061:0.013279:0.008322:0.008322:0.010547:0.003835
35-50%. Effective aftermarket offers other advantages :@0.076929:0.386724:0.492899:0.386724:0.492899:0.371442:0.076929:0.371442:0.010601:0.010601:0.005898:0.010601:0.010601:0.014003:0.004758:0.004649:0.009281:0.005445:0.004939:0.008159:0.008159:0.005898:0.004414:0.008575:0.008159:0.004649:0.009281:0.004758:0.005898:0.008159:0.007182:0.015124:0.009281:0.007019:0.008738:0.008159:0.005898:0.004649:0.009281:0.005445:0.004939:0.008159:0.007381:0.007019:0.004649:0.009281:0.005898:0.010601:0.008159:0.007019:0.004649:0.009281:0.008937:0.008937:0.009281:0.010601:0.005898:0.009118:0.008937:0.008159:0.006965:0.003835
including customer loyalty, de-risk of business from :@0.076929:0.402699:0.492845:0.402699:0.492845:0.387416:0.076929:0.387416:0.004975:0.010819:0.008376:0.004975:0.010819:0.009498:0.004975:0.010819:0.009498:0.005952:0.008376:0.010819:0.007236:0.006115:0.009498:0.015341:0.008376:0.007236:0.005952:0.004975:0.009263:0.008955:0.009498:0.004975:0.006115:0.007164:0.004975:0.005952:0.009498:0.008376:0.006115:0.007236:0.004975:0.007236:0.009498:0.005952:0.009498:0.007291:0.005952:0.009498:0.010819:0.007236:0.004975:0.010819:0.008376:0.007236:0.007236:0.005952:0.004975:0.007236:0.009498:0.015070:0.003835
economic downturns and higher margin business. :@0.076929:0.418674:0.460335:0.418674:0.460335:0.403391:0.076929:0.403391:0.008105:0.008105:0.009226:0.010547:0.009226:0.015070:0.004704:0.008105:0.003835:0.009226:0.008883:0.013767:0.010547:0.005843:0.010547:0.007417:0.010547:0.006965:0.003835:0.009226:0.010547:0.009226:0.003835:0.010547:0.004704:0.009226:0.010547:0.008105:0.006965:0.003835:0.015070:0.009226:0.006965:0.009226:0.004704:0.010547:0.003835:0.009226:0.010547:0.006965:0.004704:0.010547:0.008105:0.006965:0.006965:0.004704:0.003835
However, aftermarket brings its own challenges. :@0.092307:0.434649:0.492881:0.434649:0.492881:0.419366:0.092307:0.419366:0.013261:0.009335:0.013514:0.008557:0.008973:0.008557:0.005988:0.005156:0.007327:0.009679:0.005156:0.006296:0.008557:0.007580:0.015522:0.009679:0.007417:0.009136:0.008557:0.006296:0.007327:0.009679:0.007417:0.005156:0.010999:0.009679:0.007417:0.007327:0.005156:0.006296:0.007417:0.007327:0.009335:0.014220:0.010999:0.007327:0.008557:0.010999:0.009679:0.005156:0.005156:0.008557:0.010999:0.009335:0.008557:0.007417:0.004704:0.003835
Proliferation  of  multiple  brands, lack  of   parts :@0.076929:0.450624:0.492791:0.450624:0.492791:0.435341:0.076929:0.435341:0.011379:0.007797:0.010059:0.005536:0.005536:0.005717:0.008937:0.007634:0.009896:0.006676:0.005536:0.010059:0.011379:0.003835:0.006404:0.010059:0.004704:0.003148:0.010258:0.015739:0.011379:0.005536:0.006676:0.005536:0.010059:0.005536:0.008937:0.003835:0.006404:0.010059:0.007634:0.010059:0.011379:0.010059:0.007797:0.005536:0.010258:0.005536:0.010059:0.008937:0.010059:0.003835:0.006404:0.010059:0.004704:0.003148:0.003835:0.006404:0.010059:0.010059:0.008322:0.006676:0.006965:0.003835
rationalization, poor parts and inventory management :@0.076929:0.466598:0.493008:0.466598:0.493008:0.451316:0.076929:0.451316:0.006802:0.009064:0.005843:0.004704:0.009226:0.010547:0.009226:0.004704:0.004704:0.006965:0.009064:0.005843:0.004704:0.009226:0.010547:0.004704:0.004034:0.009226:0.009226:0.009226:0.006965:0.004034:0.009226:0.009226:0.007490:0.005843:0.006965:0.004034:0.009226:0.010547:0.009226:0.004034:0.004704:0.009842:0.008521:0.008105:0.010547:0.005843:0.009226:0.007327:0.009226:0.004034:0.015070:0.009226:0.010547:0.009064:0.008883:0.008105:0.015070:0.008105:0.010547:0.005843:0.003835
practices would need top management support and :@0.076929:0.482573:0.492646:0.482573:0.492646:0.467291:0.076929:0.467291:0.009534:0.007110:0.009534:0.008412:0.006151:0.005011:0.008412:0.008412:0.007273:0.006241:0.013369:0.009534:0.010855:0.005011:0.009534:0.006241:0.010855:0.008412:0.008412:0.009534:0.006241:0.006151:0.009534:0.009534:0.006241:0.015377:0.009534:0.010855:0.009371:0.009190:0.008412:0.015377:0.008412:0.010855:0.006151:0.006241:0.007273:0.010855:0.009534:0.009534:0.009534:0.007797:0.006151:0.006260:0.009534:0.010855:0.009226:0.003835
investment. OEMs are not only exposed to revenue :@0.076929:0.498548:0.493080:0.498548:0.493080:0.483266:0.076929:0.483266:0.005084:0.010222:0.008901:0.008485:0.007345:0.006223:0.015450:0.008485:0.010927:0.006223:0.005084:0.006730:0.012248:0.009606:0.015450:0.007345:0.006730:0.009606:0.007345:0.008485:0.006730:0.010927:0.009606:0.006223:0.006730:0.009606:0.010927:0.004559:0.009606:0.006730:0.008141:0.009606:0.009606:0.009606:0.007345:0.008485:0.009606:0.006730:0.006223:0.009606:0.006730:0.007345:0.008485:0.008901:0.008485:0.010764:0.010927:0.008105:0.003835
leakages, but also ineffective customer and dealer :@0.076929:0.514523:0.493044:0.514523:0.493044:0.499240:0.076929:0.499240:0.005174:0.008575:0.009697:0.009697:0.009534:0.009353:0.008575:0.007435:0.005174:0.007417:0.009697:0.011018:0.006314:0.007417:0.009697:0.005174:0.007435:0.009697:0.007417:0.005174:0.011018:0.008575:0.005862:0.005355:0.008575:0.008575:0.006314:0.004830:0.008991:0.008575:0.007417:0.008575:0.011018:0.007435:0.006314:0.009697:0.015540:0.008575:0.007435:0.007417:0.009697:0.011018:0.009697:0.007417:0.009697:0.008575:0.009697:0.005174:0.008575:0.006965:0.003835
experiences. According to a study by Genpact, revenue :@0.076929:0.530498:0.492972:0.530498:0.492972:0.515215:0.076929:0.515215:0.007761:0.009226:0.009226:0.008105:0.006965:0.004704:0.008105:0.010547:0.008105:0.008105:0.006965:0.004704:0.004107:0.012809:0.008105:0.008105:0.009226:0.006965:0.009226:0.004704:0.010547:0.009226:0.004107:0.005843:0.009226:0.004107:0.009226:0.004107:0.006965:0.005843:0.010547:0.009064:0.009226:0.004107:0.008684:0.009226:0.004107:0.011687:0.008105:0.010547:0.009226:0.009226:0.008105:0.005843:0.004704:0.004107:0.006965:0.008105:0.008521:0.008105:0.010384:0.010547:0.008105:0.003835
leakage can cost a typical US$1 billion service provider :@0.076929:0.546473:0.493026:0.546473:0.493026:0.531190:0.076929:0.531190:0.004704:0.008105:0.009226:0.009226:0.009064:0.008883:0.008105:0.003872:0.008105:0.009226:0.010547:0.003872:0.008105:0.009226:0.006965:0.005843:0.003872:0.009226:0.003872:0.005843:0.009226:0.009226:0.004704:0.008105:0.009226:0.004704:0.003872:0.011687:0.009226:0.010547:0.010547:0.003872:0.009226:0.004704:0.004704:0.004704:0.004704:0.009226:0.010547:0.003872:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.003872:0.009226:0.006965:0.008756:0.009226:0.004704:0.009226:0.008105:0.006965:0.003835
as much as US$80-100 million in missed revenues :@0.076929:0.562448:0.493297:0.562448:0.493297:0.547165:0.076929:0.547165:0.009570:0.007309:0.006422:0.015251:0.010891:0.008449:0.010891:0.006422:0.009570:0.007309:0.006422:0.012031:0.009570:0.010891:0.010891:0.010891:0.006187:0.010891:0.010891:0.010891:0.006422:0.015414:0.005047:0.005047:0.005047:0.005047:0.009570:0.010891:0.006422:0.005047:0.010891:0.006422:0.015414:0.005047:0.007309:0.007309:0.008449:0.009570:0.006422:0.007309:0.008449:0.008865:0.008449:0.010728:0.010891:0.008449:0.006965:0.003835
and US$10-15 million in lost profits. Revenue leakage :@0.076929:0.578422:0.493134:0.578422:0.493134:0.563140:0.076929:0.563140:0.009263:0.010583:0.009263:0.004631:0.011723:0.009263:0.010583:0.010583:0.010583:0.005880:0.010583:0.010583:0.004631:0.015106:0.004740:0.004740:0.004740:0.004740:0.009263:0.010583:0.004631:0.004740:0.010583:0.004631:0.004740:0.009263:0.007001:0.005880:0.004631:0.009263:0.007001:0.009263:0.004613:0.004649:0.005880:0.007001:0.004740:0.004631:0.011018:0.008141:0.008557:0.008141:0.010421:0.010583:0.008141:0.004631:0.004740:0.008141:0.009263:0.009263:0.009100:0.008919:0.008105:0.003835
occurs at any step in an organization’s ‘revenue value :@0.076929:0.594397:0.493008:0.594397:0.493008:0.579115:0.076929:0.579115:0.009281:0.008159:0.008159:0.010601:0.007381:0.007019:0.004649:0.009118:0.005898:0.004649:0.009281:0.010077:0.009281:0.004649:0.007019:0.005898:0.008159:0.009281:0.004649:0.004758:0.010601:0.004649:0.009281:0.010601:0.004649:0.009281:0.007019:0.008756:0.009281:0.010601:0.004758:0.007019:0.009118:0.005898:0.004758:0.009281:0.010439:0.004414:0.007019:0.004649:0.004758:0.007019:0.008159:0.008575:0.008159:0.010439:0.010601:0.008159:0.004649:0.008937:0.009281:0.004758:0.010601:0.008105:0.003835
chain’ which includes pricing, proposal, negotiation, :@0.076929:0.610372:0.493044:0.610372:0.493044:0.595089:0.076929:0.595089:0.008304:0.010746:0.009425:0.004903:0.010583:0.004903:0.005337:0.013442:0.010746:0.004903:0.008304:0.010746:0.005337:0.004903:0.010746:0.008304:0.004903:0.010746:0.009425:0.008304:0.007164:0.005337:0.009425:0.007164:0.004903:0.008304:0.004903:0.010746:0.009263:0.004903:0.005337:0.009425:0.007164:0.009425:0.009425:0.009425:0.007164:0.009425:0.004903:0.004903:0.005337:0.010746:0.008304:0.008720:0.009425:0.006042:0.004903:0.009263:0.006042:0.004903:0.009425:0.010746:0.004704:0.003835
contract management, order management, billing, :@0.076929:0.626347:0.493116:0.626347:0.493116:0.611064:0.076929:0.611064:0.008521:0.009643:0.010963:0.006260:0.007218:0.009643:0.008521:0.006260:0.007001:0.015486:0.009643:0.010963:0.009480:0.009299:0.008521:0.015486:0.008521:0.010963:0.006260:0.005120:0.007001:0.009643:0.007381:0.009643:0.008521:0.007381:0.007001:0.015486:0.009643:0.010963:0.009480:0.009299:0.008521:0.015486:0.008521:0.010963:0.006260:0.005120:0.007001:0.009643:0.005120:0.005120:0.005120:0.005120:0.010963:0.009480:0.004704:0.003835
accounts receivable and collections. OEMs often lose out :@0.076929:0.642322:0.492646:0.642322:0.492646:0.627039:0.076929:0.627039:0.009136:0.008014:0.008014:0.009136:0.010457:0.010457:0.005753:0.006875:0.003184:0.006875:0.008014:0.008014:0.008014:0.004270:0.008792:0.008611:0.009136:0.004613:0.008014:0.003184:0.009136:0.010457:0.009136:0.003184:0.008014:0.009136:0.004613:0.004613:0.008014:0.008014:0.005753:0.004613:0.009136:0.010457:0.006875:0.004613:0.003184:0.011777:0.009136:0.014979:0.006875:0.003184:0.009136:0.004613:0.005753:0.008014:0.010457:0.003184:0.004613:0.009136:0.006875:0.008014:0.003184:0.009136:0.010457:0.005843:0.003835
on revenue due to ineffective deployment of resources, :@0.076929:0.658297:0.492972:0.658297:0.492972:0.643014:0.076929:0.643014:0.009226:0.010547:0.004306:0.006965:0.008105:0.008521:0.008105:0.010384:0.010547:0.008105:0.004306:0.009226:0.010547:0.008105:0.004306:0.005843:0.009226:0.004306:0.004704:0.010547:0.008105:0.005391:0.004885:0.008105:0.008105:0.005843:0.004360:0.008521:0.008105:0.004306:0.009226:0.008105:0.009226:0.004704:0.008991:0.009226:0.015070:0.008105:0.010547:0.005843:0.004306:0.009226:0.007019:0.004306:0.006965:0.008105:0.006965:0.009226:0.010547:0.006965:0.008105:0.008105:0.006965:0.004704:0.003835
both products and people.:@0.076929:0.674271:0.271337:0.674271:0.271337:0.658989:0.076929:0.658989:0.009226:0.009226:0.005843:0.010547:0.003835:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.006965:0.003835:0.009226:0.010547:0.009226:0.003835:0.009226:0.008105:0.009226:0.009226:0.004704:0.007761:0.004704
Aftermarket Audit: a comprehensive internal audit:@0.076923:0.707632:0.478588:0.707632:0.478588:0.689544:0.076923:0.689544:0.011549:0.006212:0.006212:0.009004:0.006743:0.014437:0.009745:0.006743:0.009327:0.009004:0.006705:0.004844:0.011549:0.010220:0.010353:0.004806:0.006705:0.005661:0.004844:0.009745:0.004844:0.008472:0.009973:0.014437:0.010353:0.006459:0.009004:0.010201:0.009004:0.010220:0.007921:0.004806:0.008776:0.009004:0.004844:0.004806:0.010220:0.006705:0.009004:0.006743:0.010220:0.009745:0.004825:0.004844:0.009745:0.010220:0.010353:0.004806:0.006705
There is a need for OEM’s to conduct a comprehensive :@0.092308:0.722196:0.492882:0.722196:0.492882:0.706913:0.092308:0.706913:0.010511:0.010511:0.008069:0.006929:0.008069:0.003220:0.004668:0.006929:0.003220:0.009190:0.003220:0.010511:0.008069:0.008069:0.009190:0.003220:0.004668:0.009190:0.006929:0.003220:0.011832:0.009190:0.015034:0.004324:0.006929:0.003220:0.005807:0.009190:0.003220:0.008069:0.009190:0.010511:0.009190:0.010511:0.008069:0.005807:0.003220:0.009190:0.003220:0.008069:0.009190:0.015034:0.009190:0.006929:0.008069:0.010511:0.008069:0.010511:0.006929:0.004324:0.008485:0.008105:0.003835
audit of all aftermarket operations including its dealers, :@0.076930:0.738171:0.492720:0.738171:0.492720:0.722888:0.076930:0.722888:0.009190:0.010511:0.009190:0.004668:0.005807:0.003220:0.009190:0.006983:0.003220:0.009190:0.004668:0.004668:0.003220:0.009190:0.004668:0.005807:0.008069:0.007092:0.015034:0.009190:0.006929:0.008648:0.008069:0.005807:0.003220:0.009190:0.009190:0.008069:0.006766:0.009027:0.005807:0.004668:0.009190:0.010511:0.006929:0.003220:0.004668:0.010511:0.008069:0.004668:0.010511:0.009190:0.004668:0.010511:0.009190:0.003220:0.004668:0.005807:0.006929:0.003220:0.009190:0.008069:0.009190:0.004668:0.008069:0.007291:0.006929:0.004704:0.003835
warehouse, warranty, people and service. . In each :@0.076930:0.754146:0.493262:0.754146:0.493262:0.738863:0.076930:0.738863:0.013586:0.009570:0.007309:0.008449:0.010891:0.009570:0.010891:0.007309:0.008105:0.005047:0.006422:0.013586:0.009570:0.007942:0.007146:0.009570:0.010891:0.006187:0.007236:0.005047:0.006422:0.009570:0.008449:0.009570:0.009570:0.005047:0.008449:0.006422:0.009570:0.010891:0.009570:0.006422:0.007309:0.008449:0.007833:0.009570:0.005047:0.008449:0.008105:0.005047:0.006422:0.005047:0.006422:0.006187:0.010891:0.006422:0.008449:0.009570:0.008449:0.010547:0.003835
of these steps, contract terms and conditions must  aftermarket audit. This can be used at either an OEM :@0.076930:0.770121:0.927161:0.770121:0.927161:0.754838:0.076930:0.754838:0.009588:0.007381:0.006603:0.006205:0.010909:0.008467:0.007327:0.008467:0.006603:0.007327:0.006205:0.008467:0.009588:0.007327:0.005066:0.006603:0.008467:0.009588:0.010909:0.006205:0.007164:0.009588:0.008467:0.006205:0.006603:0.006205:0.008467:0.007490:0.015432:0.007327:0.006603:0.009588:0.010909:0.009588:0.006603:0.008467:0.009588:0.010909:0.009588:0.005066:0.006205:0.005066:0.009588:0.010909:0.007327:0.006603:0.015269:0.010909:0.007327:0.005843:0.003835:0.017892:0.009389:0.004867:0.006006:0.008268:0.007291:0.015233:0.009389:0.007128:0.008847:0.008268:0.006006:0.005029:0.009389:0.010710:0.009389:0.004867:0.006006:0.004867:0.004306:0.010710:0.010710:0.004867:0.007128:0.005029:0.008268:0.009389:0.010710:0.005029:0.009389:0.008268:0.005029:0.010710:0.007128:0.008268:0.009389:0.005029:0.009226:0.006006:0.005029:0.008268:0.004867:0.006006:0.010710:0.008268:0.007128:0.005029:0.009389:0.010710:0.005029:0.012031:0.009389:0.015070:0.003835
be accurately captured and documented. Then the  level or OEM and its constituents (Dealers, partners). :@0.076930:0.786095:0.909739:0.786095:0.909739:0.770813:0.076930:0.770813:0.009624:0.008503:0.006893:0.009624:0.008503:0.008503:0.010945:0.007200:0.009462:0.006241:0.008503:0.004577:0.009624:0.006893:0.008503:0.009462:0.009624:0.006241:0.010945:0.007363:0.008503:0.009624:0.006893:0.009624:0.010945:0.009624:0.006893:0.009624:0.009624:0.008503:0.010945:0.015468:0.008503:0.010945:0.006241:0.008503:0.009624:0.005102:0.006169:0.010945:0.010945:0.008503:0.010945:0.006893:0.006241:0.010945:0.008105:0.003835:0.017983:0.004704:0.008105:0.008521:0.008105:0.004704:0.003835:0.009226:0.006965:0.003835:0.011868:0.009226:0.015070:0.003835:0.009226:0.010547:0.009226:0.003835:0.004704:0.005843:0.006965:0.003835:0.008105:0.009226:0.010547:0.006965:0.005843:0.004704:0.005843:0.010547:0.008105:0.010547:0.005843:0.006965:0.003835:0.005843:0.011687:0.008105:0.009226:0.004704:0.008105:0.007327:0.006965:0.004704:0.003835:0.009226:0.009226:0.007490:0.005843:0.010547:0.008105:0.007327:0.006965:0.005843:0.004704:0.003835
enterprise must act upon this information in a correct :@0.076930:0.802070:0.492665:0.802070:0.492665:0.786788:0.076930:0.786788:0.008123:0.010565:0.005862:0.008123:0.007255:0.009245:0.006983:0.004722:0.006983:0.008123:0.004631:0.014925:0.010565:0.006983:0.005862:0.004631:0.009245:0.008123:0.005862:0.004631:0.010565:0.009245:0.009245:0.010565:0.004631:0.005862:0.010565:0.004722:0.006983:0.004631:0.004722:0.010565:0.004722:0.009245:0.007146:0.015088:0.009082:0.005862:0.004722:0.009245:0.010565:0.004631:0.004722:0.010565:0.004631:0.009245:0.004631:0.008123:0.009245:0.007616:0.006983:0.008123:0.008123:0.005843:0.003835
and timely manner. Traditional recovery audits are not :@0.076930:0.818045:0.492991:0.818045:0.492991:0.802762:0.076930:0.802762:0.009226:0.010547:0.009226:0.003853:0.005843:0.004704:0.015070:0.008105:0.004179:0.009226:0.003853:0.015070:0.009226:0.010547:0.010547:0.008105:0.005355:0.004704:0.003130:0.010547:0.006802:0.009226:0.009226:0.004704:0.005843:0.004704:0.009226:0.010547:0.009226:0.004704:0.003853:0.006965:0.008105:0.008105:0.008756:0.008521:0.008105:0.007327:0.009226:0.003853:0.009226:0.010547:0.009226:0.004704:0.005843:0.006965:0.003853:0.009226:0.006965:0.008105:0.003853:0.010547:0.009226:0.005843:0.003835
the complete answer, as they miss the root causes - i.e. :@0.076930:0.834020:0.492973:0.834020:0.492973:0.818737:0.076930:0.818737:0.005843:0.010547:0.008105:0.004595:0.008105:0.009226:0.015070:0.009226:0.004704:0.008105:0.005843:0.008105:0.004595:0.009226:0.010547:0.006965:0.013062:0.008105:0.005536:0.004704:0.004595:0.009226:0.006965:0.004595:0.005843:0.010547:0.007761:0.009263:0.003853:0.015070:0.004704:0.006965:0.006965:0.004595:0.005843:0.010547:0.008105:0.004595:0.006965:0.009226:0.009226:0.005843:0.004595:0.008105:0.009226:0.010547:0.006965:0.008105:0.006983:0.003853:0.005843:0.004595:0.004704:0.004704:0.007761:0.004704:0.003835
process inefficiencies. An effective aftermarket audit :@0.076930:0.849995:0.493118:0.849995:0.493118:0.834712:0.076930:0.834712:0.009498:0.007236:0.009498:0.008376:0.008376:0.007236:0.007236:0.005898:0.004975:0.010819:0.008376:0.004975:0.004613:0.004885:0.008376:0.004975:0.008376:0.010819:0.008376:0.004975:0.008376:0.007236:0.004975:0.005898:0.013080:0.010819:0.005898:0.008376:0.005663:0.005156:0.008376:0.008376:0.006115:0.004631:0.008792:0.008376:0.005898:0.009498:0.004975:0.006115:0.008376:0.007399:0.015341:0.009498:0.007236:0.008955:0.008376:0.006115:0.005898:0.009498:0.010819:0.009498:0.004975:0.005843:0.003835
must not only capture the process, but customer :@0.076930:0.865970:0.492683:0.865970:0.492683:0.850687:0.076930:0.850687:0.015432:0.011072:0.007490:0.006368:0.007906:0.011072:0.009751:0.006368:0.007906:0.009751:0.011072:0.004704:0.009751:0.007906:0.008629:0.009588:0.009751:0.006368:0.011072:0.007490:0.008629:0.007906:0.006368:0.011072:0.008629:0.007906:0.009751:0.007490:0.009751:0.008629:0.008629:0.007490:0.007490:0.005228:0.007906:0.009751:0.011072:0.006368:0.007906:0.008629:0.011072:0.007490:0.006368:0.009751:0.015595:0.008629:0.006965:0.003835
experience, supply chain management, sales and service :@0.076930:0.881944:0.492629:0.881944:0.492629:0.866662:0.076930:0.866662:0.007616:0.009082:0.009082:0.007960:0.006820:0.004559:0.007960:0.010402:0.007960:0.007616:0.004559:0.003021:0.006820:0.010402:0.009082:0.009082:0.004034:0.009082:0.003021:0.007960:0.010402:0.009082:0.004559:0.010402:0.003021:0.014925:0.009082:0.010402:0.008919:0.008738:0.007960:0.014925:0.007960:0.010402:0.005699:0.004559:0.003021:0.006820:0.009082:0.004559:0.007960:0.006820:0.003021:0.009082:0.010402:0.009082:0.003021:0.006820:0.007960:0.007345:0.009082:0.004559:0.007960:0.008105:0.003835
operations.  Aftermarket audit is an internal audit, but :@0.076930:0.897919:0.493045:0.897919:0.493045:0.882637:0.076930:0.882637:0.009226:0.009226:0.008105:0.006802:0.009064:0.005843:0.004704:0.009226:0.010547:0.006965:0.004704:0.004179:0.004179:0.012809:0.004704:0.005843:0.008105:0.007128:0.015070:0.009226:0.006965:0.008684:0.008105:0.005843:0.004179:0.009226:0.010547:0.009226:0.004704:0.005843:0.004179:0.004704:0.006965:0.004179:0.009226:0.010547:0.004179:0.004704:0.010547:0.005843:0.008105:0.007417:0.010547:0.009226:0.004704:0.004179:0.009226:0.010547:0.009226:0.004704:0.005843:0.004704:0.004179:0.009226:0.010547:0.005843:0.003835
can draw from some of the section of statutory audit :@0.076930:0.913894:0.492919:0.913894:0.492919:0.898612:0.076930:0.898612:0.008250:0.009371:0.010692:0.004939:0.009371:0.006947:0.008847:0.013912:0.004939:0.004848:0.007110:0.009371:0.015215:0.004939:0.007110:0.009371:0.015215:0.008250:0.004939:0.009371:0.007164:0.004939:0.005988:0.010692:0.008250:0.004939:0.007110:0.008250:0.008250:0.005988:0.004848:0.009371:0.010692:0.004939:0.009371:0.007164:0.004939:0.007110:0.005988:0.009208:0.005988:0.010692:0.005988:0.009371:0.007472:0.009371:0.004939:0.009371:0.010692:0.009371:0.004848:0.005843:0.003835
reports. :@0.076930:0.929869:0.139291:0.929869:0.139291:0.914586:0.076930:0.914586:0.006965:0.008105:0.009226:0.009226:0.007490:0.005843:0.006965:0.004704:0.003835
For a comprehensive aftermarket audit, we propose :@0.526243:0.131127:0.927016:0.131127:0.927016:0.115844:0.526243:0.115844:0.008847:0.009371:0.007110:0.004939:0.009371:0.004939:0.008250:0.009371:0.015215:0.009371:0.007110:0.008250:0.010692:0.008250:0.010692:0.007110:0.004505:0.008666:0.008250:0.004939:0.009371:0.004848:0.005988:0.008250:0.007273:0.015215:0.009371:0.007110:0.008828:0.008250:0.005988:0.004939:0.009371:0.010692:0.009371:0.004848:0.005988:0.004848:0.004939:0.013207:0.008250:0.004939:0.009371:0.007110:0.009371:0.009371:0.009371:0.007110:0.008105:0.003835
auditing of four arrays of service: service product, :@0.510865:0.147102:0.927143:0.147102:0.927143:0.131819:0.510865:0.131819:0.009588:0.010909:0.009588:0.005066:0.006205:0.005066:0.010909:0.009588:0.006585:0.009588:0.007381:0.006585:0.005066:0.009588:0.010909:0.007327:0.006585:0.009588:0.007960:0.007164:0.009064:0.009588:0.007327:0.006585:0.009588:0.007381:0.006585:0.007327:0.008467:0.007852:0.009588:0.005066:0.008467:0.008467:0.005066:0.006585:0.007327:0.008467:0.007852:0.009588:0.005066:0.008467:0.008467:0.006585:0.009588:0.007327:0.009588:0.009588:0.010909:0.008467:0.006205:0.004704:0.003835
service resources, service organization, and service :@0.510865:0.163076:0.926980:0.163076:0.926980:0.147794:0.510865:0.147794:0.007309:0.008449:0.007833:0.009570:0.005047:0.008449:0.008449:0.006459:0.007309:0.008449:0.007309:0.009570:0.010891:0.007309:0.008449:0.008449:0.007309:0.005047:0.006459:0.007309:0.008449:0.007833:0.009570:0.005047:0.008449:0.008449:0.006459:0.009570:0.007309:0.009046:0.009570:0.010891:0.005047:0.007309:0.009407:0.006187:0.005047:0.009570:0.010891:0.005047:0.006459:0.009570:0.010891:0.009570:0.006459:0.007309:0.008449:0.007833:0.009570:0.005047:0.008449:0.008105:0.003835
operations (Armistead & Clark 1991, Cohen et al., :@0.510865:0.179051:0.927107:0.179051:0.927107:0.163769:0.510865:0.163769:0.009606:0.009606:0.008467:0.007182:0.009444:0.006223:0.005084:0.009588:0.010927:0.007345:0.006694:0.006223:0.013170:0.007508:0.015450:0.005084:0.007327:0.006223:0.008485:0.009606:0.009588:0.006694:0.012067:0.006694:0.010909:0.005084:0.009606:0.007345:0.009588:0.006694:0.010927:0.010927:0.010909:0.010927:0.005084:0.006694:0.010927:0.009606:0.010927:0.008485:0.010909:0.006694:0.008485:0.006223:0.006694:0.009606:0.005084:0.005084:0.004704:0.003835
2006). This framework is based on Institute of Cost :@0.510865:0.195026:0.926528:0.195026:0.926528:0.179743:0.510865:0.179743:0.010800:0.010800:0.010800:0.010800:0.006097:0.004957:0.005120:0.010800:0.010800:0.004957:0.007218:0.005843:0.004957:0.007056:0.009480:0.015323:0.008358:0.013315:0.009480:0.007218:0.009480:0.005843:0.004957:0.007218:0.005843:0.009480:0.009480:0.007218:0.008358:0.009480:0.005843:0.009480:0.010800:0.005843:0.006097:0.010800:0.007218:0.006097:0.004975:0.006097:0.010800:0.006097:0.008358:0.005843:0.009480:0.007273:0.005843:0.010800:0.009480:0.007218:0.005843:0.003835
and Works Accountants of  India (ICWAI) 2009 :@0.510865:0.211001:0.926962:0.211001:0.926962:0.195718:0.510865:0.195718:0.009896:0.011198:0.009896:0.008901:0.016951:0.009878:0.007634:0.009896:0.007616:0.008901:0.013478:0.008774:0.008756:0.009896:0.011217:0.011198:0.006513:0.009896:0.011198:0.006513:0.007634:0.008901:0.009896:0.004704:0.002985:0.008901:0.006495:0.011217:0.009896:0.005355:0.009896:0.008901:0.006513:0.006495:0.011217:0.015486:0.013460:0.006513:0.006513:0.008901:0.011198:0.011217:0.011217:0.010547:0.003835
guidelines for an internal audit.  An aftermarket audit :@0.510865:0.226976:0.927088:0.226976:0.927088:0.211693:0.510865:0.211693:0.009245:0.010565:0.004722:0.009245:0.008123:0.004722:0.004722:0.010565:0.008123:0.006983:0.004613:0.004722:0.009245:0.006983:0.004613:0.009245:0.010565:0.004613:0.004722:0.010565:0.005862:0.008123:0.007435:0.010565:0.009245:0.004722:0.004613:0.009245:0.010565:0.009245:0.004722:0.005862:0.004722:0.004613:0.004613:0.012827:0.010565:0.004613:0.009245:0.004722:0.005862:0.008123:0.007146:0.015088:0.009245:0.006983:0.008702:0.008123:0.005862:0.004613:0.009245:0.010565:0.009245:0.004722:0.005843:0.003835
complete gamut of aftermarket activities. We therefore :@0.510865:0.338800:0.926944:0.338800:0.926944:0.323517:0.510865:0.323517:0.008105:0.009226:0.015070:0.009226:0.004704:0.008105:0.005843:0.008105:0.004125:0.008702:0.009226:0.014907:0.010547:0.005843:0.004125:0.009226:0.007019:0.004125:0.009226:0.004704:0.005843:0.008105:0.007128:0.015070:0.009226:0.006965:0.008684:0.008105:0.005843:0.004125:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.004704:0.008105:0.006965:0.004704:0.004125:0.016282:0.008105:0.004125:0.005843:0.010547:0.008105:0.006965:0.008105:0.004704:0.009226:0.006965:0.008105:0.003835
recommend an aftermarket audit to capture: :@0.510865:0.354775:0.850147:0.354775:0.850147:0.339492:0.510865:0.339492:0.006965:0.008105:0.008105:0.009226:0.015070:0.015070:0.008105:0.010547:0.009226:0.003835:0.009226:0.010547:0.003835:0.009226:0.004704:0.005843:0.008105:0.007128:0.015070:0.009226:0.006965:0.008684:0.008105:0.005843:0.003835:0.009226:0.010547:0.009226:0.004704:0.005843:0.003835:0.005843:0.009226:0.003835:0.008105:0.009064:0.009226:0.005843:0.010547:0.006965:0.008105:0.004704:0.003835
:@0.510865:0.386032:0.527943:0.386032:0.527943:0.372666:0.510865:0.372666:0.017078
Service product encompasses identification of :@0.557016:0.386724:0.926690:0.386724:0.926690:0.371442:0.557016:0.371442:0.009570:0.008449:0.007833:0.009570:0.005047:0.008449:0.008449:0.006513:0.009570:0.007309:0.009570:0.009570:0.010891:0.008449:0.006187:0.006513:0.008449:0.010891:0.008449:0.009570:0.015414:0.009570:0.009570:0.007309:0.007309:0.008449:0.007309:0.006513:0.005047:0.009570:0.008449:0.010891:0.006187:0.005047:0.004613:0.004957:0.008449:0.009407:0.006187:0.005047:0.009570:0.010891:0.006513:0.009570:0.004704:-0.068661
what strategic parts does the organization want to :@0.557016:0.402699:0.926835:0.402699:0.926835:0.387416:0.557016:0.387416:0.013116:0.010421:0.008937:0.005717:0.003075:0.006838:0.005717:0.006676:0.008937:0.005717:0.007978:0.009100:0.004577:0.007978:0.003075:0.009100:0.009100:0.007363:0.005717:0.006838:0.003075:0.009100:0.009100:0.007978:0.006838:0.003075:0.005717:0.010421:0.007978:0.003075:0.009100:0.006838:0.008575:0.009100:0.010421:0.004577:0.006838:0.008937:0.005717:0.004577:0.009100:0.010421:0.003075:0.013116:0.009100:0.010421:0.005717:0.003075:0.005717:0.009226:0.003835
support, what are the service policies, aftermarket :@0.557016:0.418674:0.926709:0.418674:0.926709:0.403391:0.557016:0.403391:0.006838:0.010421:0.009100:0.009100:0.009100:0.007363:0.005717:0.004577:0.003112:0.013116:0.010421:0.008937:0.005717:0.003112:0.009100:0.006838:0.007978:0.003112:0.005717:0.010421:0.007978:0.003112:0.006838:0.007978:0.007363:0.009100:0.004577:0.007978:0.007978:0.003112:0.009100:0.009100:0.004577:0.004577:0.007978:0.004577:0.007978:0.006838:0.004577:0.003112:0.009100:0.004577:0.005717:0.007978:0.007001:0.014943:0.009100:0.006838:0.008557:0.007978:0.005843:0.003835
parts sales, committed free offerings, warranty :@0.557016:0.434649:0.926799:0.434649:0.926799:0.419366:0.557016:0.419366:0.009425:0.009425:0.007689:0.006042:0.007164:0.005373:0.007164:0.009425:0.004903:0.008304:0.007164:0.004903:0.005373:0.008304:0.009425:0.015269:0.015269:0.004903:0.006042:0.006042:0.008304:0.009425:0.005373:0.004903:0.007164:0.008304:0.008304:0.005373:0.009425:0.005590:0.005084:0.008304:0.007164:0.004903:0.010746:0.009425:0.007164:0.004903:0.005373:0.013442:0.009425:0.007797:0.007001:0.009425:0.010746:0.006042:0.009226:0.003835
cover, and the complete service plan.  :@0.557016:0.450624:0.840576:0.450624:0.840576:0.435341:0.557016:0.435341:0.008105:0.008756:0.008521:0.008105:0.005536:0.004704:0.003835:0.009226:0.010547:0.009226:0.003835:0.005843:0.010547:0.008105:0.003835:0.008105:0.009226:0.015070:0.009226:0.004704:0.008105:0.005843:0.008105:0.003835:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.003835:0.009226:0.004704:0.009226:0.010547:0.004704:0.003835:0.003835
 :@0.510865:0.481881:0.532466:0.481881:0.532466:0.468515:0.510865:0.468515:0.017078:0.004523
   Service resources would entail the of field and off-:@0.532466:0.482573:0.923325:0.482573:0.923325:0.467291:0.532466:0.467291:0.003835:0.003835:0.016879:0.009172:0.008051:0.007435:0.009172:0.004649:0.008051:0.008051:0.003202:0.006911:0.008051:0.006911:0.009172:0.010493:0.006911:0.008051:0.008051:0.006911:0.003202:0.013008:0.009172:0.010493:0.004649:0.009172:0.003202:0.008051:0.010493:0.005789:0.009172:0.004649:0.004649:0.003202:0.005789:0.010493:0.008051:0.003202:0.009172:0.006965:0.003202:0.004613:0.004559:0.008051:0.004649:0.009172:0.003202:0.009172:0.010493:0.009172:0.003202:0.009172:0.005337:0.004649:-0.193544
field service resources, technicians, mobile service :@0.557016:0.498548:0.926980:0.498548:0.926980:0.483266:0.557016:0.483266:0.004613:0.004487:0.007978:0.004577:0.009100:0.003075:0.006838:0.007978:0.007363:0.009100:0.004577:0.007978:0.007978:0.003075:0.006838:0.007978:0.006838:0.009100:0.010421:0.006838:0.007978:0.007978:0.006838:0.004577:0.003075:0.005717:0.007978:0.007978:0.010421:0.010421:0.004577:0.007978:0.004577:0.009100:0.010421:0.006838:0.004577:0.003075:0.014943:0.009100:0.009100:0.004577:0.004577:0.007978:0.003075:0.006838:0.007978:0.007363:0.009100:0.004577:0.007978:0.008105:0.003835
vans, mobile tools and fixtures, and their work :@0.557016:0.514523:0.927197:0.514523:0.927197:0.499240:0.557016:0.499240:0.009082:0.009425:0.010746:0.007164:0.004903:0.005319:0.015269:0.009425:0.009425:0.004903:0.004903:0.008304:0.005319:0.006042:0.009425:0.009425:0.004903:0.007164:0.005319:0.009425:0.010746:0.009425:0.005319:0.004613:0.004812:0.009425:0.006042:0.010746:0.007164:0.008304:0.007164:0.004903:0.005319:0.009425:0.010746:0.009425:0.005319:0.006042:0.010746:0.008304:0.004903:0.007164:0.005319:0.013261:0.009425:0.007164:0.009226:0.003835
plans. Work plan administration also includes :@0.557016:0.530498:0.927107:0.530498:0.927107:0.515215:0.557016:0.515215:0.009498:0.004975:0.009498:0.010819:0.007236:0.004975:0.005880:0.016553:0.009498:0.007236:0.009498:0.005880:0.009498:0.004975:0.009498:0.010819:0.005880:0.009498:0.009498:0.015341:0.004975:0.010819:0.004975:0.007236:0.006115:0.007074:0.009335:0.006115:0.004975:0.009498:0.010819:0.005880:0.009498:0.004975:0.007236:0.009498:0.005880:0.004975:0.010819:0.008376:0.004975:0.010819:0.009498:0.008376:0.006965:0.003835
workshop service, planned services, service :@0.557016:0.546473:0.927125:0.546473:0.927125:0.531190:0.557016:0.531190:0.013659:0.009824:0.007562:0.009824:0.007562:0.011144:0.009824:0.009824:0.008358:0.007562:0.008702:0.008087:0.009824:0.005301:0.008702:0.008358:0.005301:0.008358:0.009824:0.005301:0.009824:0.011144:0.011144:0.008702:0.009824:0.008358:0.007562:0.008702:0.008087:0.009824:0.005301:0.008702:0.008702:0.007562:0.005301:0.008358:0.007562:0.008702:0.008087:0.009824:0.005301:0.008702:0.008105:0.003835
training and certification, Bay management, etc.  :@0.557016:0.562448:0.926419:0.562448:0.926419:0.547165:0.557016:0.547165:0.005843:0.006802:0.009226:0.004704:0.010547:0.004704:0.010547:0.009226:0.003835:0.009226:0.010547:0.009226:0.003835:0.008105:0.008105:0.007490:0.005843:0.004704:0.004613:0.004613:0.008105:0.009064:0.005843:0.004704:0.009226:0.010547:0.004704:0.003835:0.010547:0.008702:0.009226:0.003835:0.015070:0.009226:0.010547:0.009064:0.008883:0.008105:0.015070:0.008105:0.010547:0.005843:0.004704:0.003835:0.008105:0.005843:0.007580:0.004704:0.000253:0.003835
:@0.510865:0.593705:0.527943:0.593705:0.527943:0.580339:0.510865:0.580339:0.017078
    Service organization refers to the dealer and OEM :@0.527943:0.594397:0.926871:0.594397:0.926871:0.579115:0.527943:0.579115:0.003835:0.003835:0.003835:0.017567:0.009208:0.008087:0.007472:0.009208:0.004686:0.008087:0.008087:0.003238:0.009208:0.006947:0.008684:0.009208:0.010529:0.004686:0.006947:0.009046:0.005825:0.004686:0.009208:0.010529:0.003238:0.006947:0.008087:0.004867:0.008087:0.007309:0.006947:0.003238:0.005825:0.009208:0.003238:0.005825:0.010529:0.008087:0.003238:0.009208:0.008087:0.009208:0.004686:0.008087:0.006947:0.003238:0.009208:0.010529:0.009208:0.003238:0.011850:0.009208:0.015070:-0.351064
support network including help desk, service desk, :@0.557016:0.610372:0.926745:0.610372:0.926745:0.595089:0.557016:0.595089:0.006802:0.010384:0.009064:0.009064:0.009064:0.007327:0.005681:0.002895:0.010384:0.007942:0.005681:0.012899:0.009064:0.006802:0.009064:0.002876:0.004541:0.010384:0.007942:0.004541:0.010384:0.009064:0.004541:0.010384:0.009064:0.002895:0.010384:0.007942:0.004541:0.009064:0.002895:0.009064:0.007942:0.006802:0.009064:0.004541:0.002895:0.006802:0.007942:0.007327:0.009064:0.004541:0.007942:0.007942:0.002895:0.009064:0.007942:0.006802:0.009064:0.004704:0.003835
parts desk, etc. Service organization would also :@0.557016:0.626347:0.927088:0.626347:0.927088:0.611064:0.557016:0.611064:0.009371:0.009371:0.007634:0.005988:0.007110:0.004921:0.009371:0.008250:0.007110:0.009371:0.004848:0.004921:0.008250:0.005988:0.007725:0.004848:0.004921:0.009371:0.008250:0.007634:0.009371:0.004848:0.008250:0.008250:0.004921:0.009371:0.007110:0.008847:0.009371:0.010692:0.004848:0.007110:0.009208:0.005988:0.004848:0.009371:0.010692:0.004921:0.013207:0.009371:0.010692:0.004848:0.009371:0.004921:0.009371:0.004848:0.007110:0.009226:0.003835
define the service standards, customer complaint :@0.557016:0.642322:0.926908:0.642322:0.926908:0.627039:0.557016:0.627039:0.009226:0.008105:0.004613:0.004613:0.010547:0.008105:0.003455:0.005843:0.010547:0.008105:0.003455:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.003455:0.006965:0.005843:0.009226:0.010547:0.009226:0.009226:0.006965:0.009226:0.006965:0.004704:0.003455:0.008105:0.010547:0.006965:0.005843:0.009226:0.015070:0.008105:0.006965:0.003455:0.008105:0.009226:0.015070:0.009226:0.004704:0.009226:0.004704:0.010547:0.005843:0.003835
management, campaign management, and CRM. :@0.557016:0.658297:0.926926:0.658297:0.926926:0.643014:0.557016:0.643014:0.014979:0.009136:0.010457:0.008973:0.008792:0.008014:0.014979:0.008014:0.010457:0.005753:0.004613:0.003166:0.008014:0.009136:0.014979:0.009136:0.009136:0.004613:0.009136:0.010457:0.003166:0.014979:0.009136:0.010457:0.008973:0.008792:0.008014:0.014979:0.008014:0.010457:0.005753:0.004613:0.003166:0.009136:0.010457:0.009136:0.003166:0.010457:0.011596:0.014979:0.004704:0.003835
:@0.510865:0.689554:0.527943:0.689554:0.527943:0.676188:0.510865:0.676188:0.017078
Service operations include the service :@0.557016:0.690246:0.926926:0.690246:0.926926:0.674964:0.557016:0.674964:0.010529:0.009407:0.008792:0.010529:0.006006:0.009407:0.009407:0.013822:0.010529:0.010529:0.009407:0.008105:0.010366:0.007146:0.006006:0.010529:0.011850:0.008268:0.013822:0.006006:0.011850:0.009407:0.006006:0.011850:0.010529:0.009407:0.013822:0.007146:0.011850:0.009407:0.013822:0.008268:0.009407:0.008792:0.010529:0.006006:0.009407:0.008105:0.003835
documentation, partner management for fill :@0.557016:0.706221:0.926908:0.706221:0.926908:0.690939:0.557016:0.690939:0.009715:0.009715:0.008593:0.011036:0.015558:0.008593:0.011036:0.006332:0.009552:0.006332:0.005192:0.009715:0.011036:0.005192:0.007580:0.009715:0.009715:0.007978:0.006332:0.011036:0.008593:0.007454:0.007580:0.015558:0.009715:0.011036:0.009552:0.009371:0.008593:0.015558:0.008593:0.011036:0.006332:0.007580:0.005192:0.009715:0.007454:0.007580:0.004613:0.005102:0.005192:0.004704:0.003835
rate, and availability, service protocols and service :@0.557016:0.722196:0.927016:0.722196:0.927016:0.706913:0.557016:0.706913:0.006694:0.008955:0.005735:0.007634:0.004595:0.003130:0.009118:0.010439:0.009100:0.003130:0.008412:0.008774:0.009118:0.004577:0.004595:0.008593:0.009118:0.004595:0.004577:0.004595:0.005735:0.006784:0.004577:0.003130:0.006857:0.007996:0.007363:0.009118:0.004595:0.007996:0.007978:0.003130:0.009118:0.006857:0.009118:0.005717:0.009118:0.007996:0.009118:0.004577:0.006857:0.003130:0.009118:0.010421:0.009118:0.003130:0.006857:0.007996:0.007363:0.009118:0.004595:0.007996:0.008105:0.003835
performance. :@0.557016:0.738171:0.661619:0.738171:0.661619:0.722888:0.557016:0.722888:0.009226:0.008105:0.006965:0.004704:0.009226:0.007128:0.015070:0.009226:0.010547:0.008105:0.007761:0.004704:0.003835
Figure  1  presents  the  scope  and  details  of   an :@0.526243:0.754146:0.926546:0.754146:0.926546:0.738863:0.526243:0.738863:0.009878:0.005355:0.009878:0.011198:0.007616:0.008756:0.003835:0.005047:0.011198:0.003835:0.005047:0.009878:0.007616:0.008756:0.007616:0.008756:0.011198:0.006495:0.007616:0.003835:0.005047:0.006495:0.011198:0.008756:0.003835:0.005047:0.007616:0.008756:0.009878:0.009878:0.008756:0.003835:0.005047:0.009878:0.011198:0.009878:0.003835:0.005047:0.009878:0.008756:0.006495:0.009878:0.005355:0.005355:0.007616:0.003835:0.005047:0.009878:0.004704:0.002967:0.003835:0.005047:0.009878:0.010547:0.003835
Aftermarket audit must capture :@0.526243:0.818045:0.769731:0.818045:0.769731:0.802762:0.526243:0.802762:0.012809:0.004704:0.005843:0.008105:0.007128:0.015070:0.009226:0.006965:0.008684:0.008105:0.005843:0.003835:0.009226:0.010547:0.009226:0.004704:0.005843:0.003835:0.014907:0.010547:0.006965:0.005843:0.003835:0.008105:0.009064:0.009226:0.005843:0.010547:0.006965:0.008105:0.003835
:@0.526243:0.849302:0.543321:0.849302:0.543321:0.835937:0.526243:0.835937:0.017078
  Lack of SOP adherence :@0.543321:0.849995:0.728936:0.849995:0.728936:0.834712:0.543321:0.834712:0.003835:0.003835:0.009226:0.009226:0.008105:0.009226:0.003835:0.009226:0.007019:0.003835:0.009226:0.011868:0.010547:0.003835:0.009226:0.009226:0.010547:0.008105:0.006965:0.008105:0.010547:0.008105:0.008105:0.003835
:@0.526243:0.865277:0.543321:0.865277:0.543321:0.851912:0.526243:0.851912:0.017078
  Operational problems:@0.543321:0.865970:0.713631:0.865970:0.713631:0.850687:0.543321:0.850687:0.003835:0.003835:0.011868:0.009226:0.008105:0.006802:0.009064:0.005843:0.004704:0.009226:0.010547:0.009226:0.004704:0.003835:0.009226:0.006965:0.009226:0.009226:0.004704:0.008105:0.015070:0.006965
:@0.526243:0.881252:0.543321:0.881252:0.543321:0.867887:0.526243:0.867887:0.017078
  Mismanagement:@0.543321:0.881944:0.678190:0.881944:0.678190:0.866662:0.543321:0.866662:0.003835:0.003835:0.015070:0.004704:0.006965:0.015070:0.009226:0.010547:0.009064:0.008883:0.008105:0.015070:0.008105:0.010547:0.005843
:@0.526243:0.897227:0.543321:0.897227:0.543321:0.883861:0.526243:0.883861:0.017078
  Irregularities:@0.543321:0.897919:0.650493:0.897919:0.650493:0.882637:0.543321:0.882637:0.003835:0.003835:0.005843:0.007598:0.006965:0.008105:0.009226:0.010547:0.004704:0.009226:0.006965:0.004704:0.005843:0.004704:0.008105:0.006965
:@0.526243:0.913202:0.543321:0.913202:0.543321:0.899836:0.526243:0.899836:0.017078
  Lack of controls:@0.543321:0.913894:0.672274:0.913894:0.672274:0.898612:0.543321:0.898612:0.003835:0.003835:0.009226:0.009226:0.008105:0.009226:0.003835:0.009226:0.007019:0.003835:0.008105:0.009226:0.010547:0.005843:0.006965:0.009226:0.004704:0.006965
A:@0.073932:0.285354:0.247032:0.285354:0.247032:0.073853:0.073932:0.073853:0.173100
AUDIT:@0.273538:0.066064:0.357228:0.066064:0.357228:0.043316:0.273538:0.043316:0.020016:0.020016:0.020016:0.010377:0.013264