Phase II introduces the CEO and CFO to OIS’s exhilarating qualitative advantages for the firm. Specifically, moving from a one with a budget focused on cost-min with an income statement focused on profit–max

The advantages include:

1. the departmental managers being relieved of the traditional budget’s dis-incentives
2. employees being proud of the firm’s executive team which is focused on best possible profit 
3. departments’ managers being motivated to directly impact firm’s productivity by using their knowledge of their departments’ activities to  improve their departments’ productivity.
   1. It’s recommended HR put together an activity-based class on how to use the departments’ activities to improve productivity
4. As an incentive, management might consider rewarding any productivity improvements with a bonus, maybe even including the employees. This would promote a culture of continuous improvement in addition to profit.F
5. Finally, it’s suggested HR put together a “road show” explaining as appropriates key OIS features