Andre´ A. de Waal is a partner with Mulland Consulting Group, the Netherlands. He has master's degrees in chemistry and business administration, a doctoral degree in economics, and is certified in production and inventory management. As a consultant, he has focused on projects including the selection and implementation of production, logistic, and financial software packages; cost analyses; and designing logistic concepts and information technology infrastructures. He recently worked on a benchmark study for a Dutch multinational performed in Japan, Germany, and the United States. De Waal has published over forty articles and twelve books on the topic of performance management.