Pascarella & Wiker, LLP
The Firm Industries Served Services Provided Professionals Contact Us
Bankruptcy Support
Business Process Improvement
Interim CFO & Crisis Management
Internal Audit Services
Litigation Support
Acquisition & Divestiture Assistance

Business Process Improvement
Service Offerings

  • Activity-based costing;
  • Business process mapping:
    • Map/flowchart existing business processes ("as is");
    • Reengineer existing processes focusing on efficiency and controls.
  • Evaluation of internal control environment;
  • Preparation of detailed actions plans for implementing change;
  • Project leader on change implementation initiatives;
  • Working capital management:
    • Accounts receivable monitoring/collection programs;
    • Vendor repayment plans;
    • Inventory analyses.

Selected Engagements

Performed an “inventory diagnostic review” at a $35 million stamping plant, investigating and providing input and recommendations on such items as production scheduling and planning, safety stock levels, impact of forecasts and planning on inventory levels, input on improvements to be made to the supply chain, improvements to cycle counting process, and items to consider to improve on time delivery (mainly relating to returnable packaging).


Mapped the process flow of the operations cycle (i.e., order entry, production planning, production/quality control, billing, etc.) of two emerging growth areas of a $100 million manufacturer (a manufacturer of parts used in (i) the oil and gas drilling industry and (ii) the custom medical apparatus industry). Purpose was to evaluate the current state and an environment that assumed a “stress case” (three times existing volumes). Identified ten specific areas where improvements could be made for these two critical growth areas.


Identified and implemented a new method of variance capitalization (for both purchase price and production variances) for a $350 million specialty steel manufacturing with slow inventory turns. As part of this effort, identified certain deficiencies in the existing cost accounting system, which are currently being addressed by Company personnel


Mapped the order entry, purchasing/accounts payable, credit/collection, and planning/forecasting efforts of a $350 million capital equipment manufacturer. Identified the two primary obstacles to achieving a higher level of productivity, as well as numerous detailed suggestions for improvement. Assisted in developing a strategy to deal with the two primary obstacles and acted as project manager, on a pilot basis, for implementation of selected process improvement ideas.


Reengineered the process used for canceling customer services for a regional internet service provider for both its retail and commercial customer base. Acted as project leader for the roll-out of the process changes which provided substantial improvement in revenue recovery, cost control, customer service and account retention.


Performed an evaluation of the efficacy of an 18 person sales force for a $35 million, seven branch gasket and hose distributor. Analyses included a compensation coverage analysis (margin dollars earned/total compensation including commissions) and trend analysis of compensation coverage over seven consecutive quarters. Work identified and highlighted strong and weak salespersons, as well as trends being experienced by each salesperson.

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