How To Organize An Ema Pilot Project

Chapter 9 describes how to organize an EMA pilot project. The competencies of the project team, selection of sites for pilot testing and a general project plan are discussed. The result of such an EMA pilot assessment may be a company specific adoption of the excel template with more specific cost categories and predefined sources of information as well as an internal procedure which specifies roles and responsibilities. Extracting EMA data from Enterprise Resource Planning Systems and possible elements of an internal EMA assessment standard are explained based on experiences of case studies with Verbundgesellschaft, OMV and Petrom. The chapter ends with a summary of recommendations from about 50 case studies performed so far. The outlook tries to analyze, why companies have been so slow in adopting EMA and MFCA since there is little merit in two separate information systems in an organization, one for financial and cost accounting, the other for process technicians, if “in principle“ they should be the same, following the material flows through the company.