Implementing OIS involves three  consecutive steps; one difficult, one easy and one very easy..

1. Phase I: Business case–very easy: Is the profit improvement OIS will provide worth the cost and effort required to install and maintain it?
2. Phase II: Prepare to discontinue the traditional budget–difficult. Install OIS without disrupting any of the budget’s activities unless the profit improvement is worth it. Also, become familiar with using OIS
3. Implement OIS–easy. Discontinue the budget and transition the firm’s culture from cost control to profit improvement