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Exhibit 13.4 Sample Monthly Activities Calendar General Best Practices

A significant improvement on this method is to convert each page of the man-
ual into an HTML or Adobe Acrobat format, so that it can be posted directly to the
corporate intranet site. By doing so, there is no need to publish and distribute any
more paper-based documents. In addition, an on-line index can allow users to
quickly search through the database to find the exact procedural references they
need. In addition, there is no longer a need to gradually compile a lengthy list of
procedure changes and then issue all of the changes at the same time; instead, a
procedure writer can quickly make any change and immediately post it to the
intranet site. The only problem with this approach is that all accounting personnel
must have ready access to the site where the documents are posted. This requires a
reasonably advanced level of networking ability within a company.

Cost: Installation time:

13–9 SELL THE SHARED SERVICES CENTER

Larger corporations have been working for the last decade to centralize their far-
flung transaction processing operations, on the grounds that increasing the trans-