Business Planning Consultants: 22

Avinash Vashistha has dedicated his career to the unique requirements of the Global Outsourcing Market. His background and understanding of the practices surrounding Offshore Markets provides clients with a custom offshoring strategy, supplier / build mapping, favorable pricing, reduced risk, successful transition and sustainable performance contracts that address issues unique to offshore delivery.

Mr. Vashistha has evaluated and conducted due diligence on over 200 supplier firms, including companies in India, Russia, China, Philippines, Malaysia, C&E Europe, US, Canada, UK, Ireland and Vietnam. He has directed sourcing assessments, IT and BPO / KPO sourcing transactions and executed program governance models realizing $6 Billion in savings for clients. Avinash also developed significant expertise in the areas of R&D, Technology, Human Resources, Finance and Accounting, Analytics, Investment Research, claims processing and other domain specific voice and back office business processes. Mr. Vashistha has been a strong proponent of well-qualified, but lesser known tier-two suppliers in the competitive sourcing process.

Thought Leader: His opinions are sought and recognized by worldwide organizations and conference organizers such as IDC, NASSCOM, CITEM, C-Level, Private Equity Conference, the Indo-American Chamber of Commerce, CII, SBPOA and IAOP. Leading media conglomerates such as the Wall Street Journal, Financial Times, Time, The Straits Times, The Business Times, USA TODAY, CNN, CNBC, Forbes, Business Week, Bangkok Post, NDTV, Times Group, Business Standard and Cyber Media have featured Avinash extensively. He has been recognized by HRO Today as ‘HRO Superstar’ for 2006 and 2007 in the category of thought leaders and advisors on outsourcing. He has also been recognized as ‘FAO Superstar’ for 2007.

Eric Kimberling, MBA, is one of the most recognized and respected independent Enterprise Resource Planning (ERP) systems experts in the world, giving 100% unbiased advice to clients for more than 20 years.

Throughout his career, Mr. Kimberling has helped hundreds of high-profile enterprises worldwide with their ERP initiatives, including Nucor Steel, Petro Masila, the Yemen Government, the City of Charlotte, NC, Fisher and Paykel Healthcare, Kodak, Samsonite, Coors, Boeing, Duke Energy, Filson, and Lucent Technologies, and the Alaskan Native Tribal Health Consortium, to name a few. 

Mr. Kimberling has helped manage ERP implementations and reengineer global supply chains in countries as diverse as China, India, Singapore, Hong Kong, Australia, New Zealand, South Africa, Lebanon, and the United States. He has won numerous industry awards for his experience and contributions, including Supply Chain Pro to Know and Best Independent ERP Blog award from ERP Focus.

Consulting Services:

ERP Software Selection SAP, Oracle, Microsoft Dynamics, Epicor, Infor, and other ERP Systems Organizational Change Management Implementation Project Management Independent Verification and Validation

Project Recovery Merger and Acquisition Business Integration via Strategic Planning Business Process Reengineering Six Sigma Enterprise Strategy

Mr. Kimberling has dedicated himself to giving keynote speeches at industry conferences and universities worldwide, and has been quoted in thousands of articles in newspapers, magazines, and books, including the Wall Street Journal, CIO Magazine, and Fortune. He has authored, published, and presented more than 50 ERP articles and white papers, and is the author of Panorama’s series of ERP Reports, quoted in dozens of publications per year. He is also the author of the acclaimed book, “Lessons from 1,000 ERP Implementations.”

Mr. Kimberling holds an MBA with an emphasis in operational strategy and a Bachelor of Science in business administration from Daniels College of Business at the University of Denver. He is also Six Sigma certified and a certified practitioner of multiple ERP solutions, including SAP, Siebel, Oracle, Microsoft Dynamics, Epicor and Infor, among others. He has won numerous industry awards for his experience and contributions, including Supply Chain Pro to Know and Best Independent ERP Blog from ERP Focus.

View Eric Kimberling's Expert Witness Profile.

Leo A. Wrobel has earned broad notoriety and acclaim as an author, technologist, speaker, and Mayor (former) for over 30 years. Leo is a principal at Dallas-based b4Ci Inc. and is a nationally known Business Resumption Planning and Disaster Recovery expert. 

Leo and his team have served as advisors to Boards of Directors for businesses of all sizes and types. His seasoned advice can save money now and make money later. His team has included the founder of Qwest, Director of the US Mint, Chief of Staff to the Chairman of the Texas Public Utility Commission, the President of Fidelity Telecommunications, and more.

Speaking Engagements:
An engaging speaker, Leo has a dynamic presence and a passion for perfection. Rest assured your audience will stay awake as this energetic speaker makes the complicated simple, and conveys even the most abstract technical concepts in a fun and lighthearted manner! Leo has published 12 books and 800 trade articles and has lectured worldwide including Tel Aviv Israel, Santiago Chile, and most recently as a guest of the Chinese Academy of Sciences in Beijing. Wrobel has also extensively supported legal teams in Disaster Recovery and telecommunications cases. 

Praise and Accolades for Leo A. Wrobel: 

As a Seminar Host:

• Very knowledgeable. Ready to explain and eager to hear questions. Excellent.
• "Presentation skills were very effective and no question was a dumb question."
• "Good anecdotes and real-life examples, Excellent."
• "Leo adapted the course to fit our needs."

As a Consultant:

• "You have us pegged. Your methodology is perfect, don't change it." - CIO of $76 billion financial services company

Five Stars on Amazon.com!

• "Disaster Recovery Planning for Communications and Critical Infrastructure is a scholarly examination of how the vulnerabilities in modern-day infrastructure can best be protected from threats such as terrorism and natural disasters. Authors Leo A. Wrobel and Sharon M. Wrobel, both highly skilled professionals in the field, cover the technologies that can help spread the word quickly when things go wrong, how to set up procedures for "4Ci" (Command, Control, Communications, Computers, and Intelligence), the basics of a solid emergency response plan, templates for assessing the weaknesses of everything from hospitals to power grids to large business enterprises, "first alert" procedures, and much more. A scholarly, well-researched text featuring cutting-edge, life-saving preparation measures, Disaster Recovery Planning for Communications and Critical Infrastructure is an absolute must-have for disaster recovery planners and experts, and anyone else responsible for planning for worst-case scenarios. Highly recommended."

See more Wrobel books at link above or order at www.4ci.us.

View Leo Wrobel's Expert Witness Profile.

Rod Tasker specializes in Payment Services, Transaction Banking, and e-Commerce. He has over 20 years of experience working for major banks in strategic and business planning and cradle to grave product management, including business cases, feasibility, piloting, commercialization, and retirement. Mr. Tasker consults in strategic management and innovative solution delivery in the banking and finance industry. His achievements in Australia and internationally include:
     - Leading a team of 25 people in developing an internet payment service
     - Developing an enterprise Sales and Service architecture for a major bank
     - Developing an international payments business architecture & operations strategy for a major bank
     - Obtaining consensus amongst a consortium of 15 global banks for the strategic vision and plan for implementing B2B international ePayments
     - Developing a variety of e-Banking and e-Payment products and services
     - Building a payments business from start-up as CEO

Areas of Expertise:

Payments e-Commerce Transaction Banking Identity Services

Product Development / Product Management Piloting Commercializing Business and Strategy Formulation

Consulting Services - Mr. Tasker is engaged by companies that offer payment services as products or services, or for whom payments are "strategic" or "core," for example, insurance companies, exchanges, retailers, and investors wanting to evaluate payment business acquisitions, mergers, or funding opportunities. His services include:

Strategy Formulation Business Planning Profitability Improvement Change Management

Program and Portfolio Management Regulatory Compliance Risk Analysis Ventures / Mergers & Acquisitions

Swenson Consulting offers Snow Removal Services and developed its own proprietary snow operations software and can help business owners who desire to build or maintain a software package to assist their snow operations. They offer general business advice for many different types of situations including:

• Growth Development and Strategy for Snow Removal Businesses
• Diversification of Snow Removal Business Services
• Effective Collection of Invoicing for Snow Removal Businesses

Principal, Jeremy Swenson, CSP, has satisfied requirements by SIMA (largest nationally recognized snow and ice trade organization-Snow and Ice Management Association) to become a Certified Snow Professional. There are less than 250 CSP’s in the USA.

Mr. Swenson owned and operated Snowmen, one of the largest snow and ice management companies in North America for over 20 years. He has obtained Security Clearance and is trained for onsite snow operations at the IRS Regional Headquarters, FBI Headquarters, Department Of Treasury Buildings, and many types of Airport, Railroad, Organ Transplant Centers, and Medical facilities. He stays current with the modern methods and systems used today in snow and ice removal operations, procedures, equipment, contracts, and is very familiar with the types of de-icers used in the snow removal industry today. He has successfully navigated hundreds of slip and fall accidents and snow removal-related incidents. After overseeing thousands of commercial accounts over the years, he has worked through almost every issue that is relevant to a snow removal operation in the industry.

View Jeremy Swenson's Expert Witness Profile.

Summit Associates of Bedford is a Materials and Manufacturing firm offering growth strategy, operations improvement, and international sourcing to commercial clients ranging in size from $3 to $150 million.

Summit Associates has a record of fixing troubled organizations and driving growth in complex technology based operations. Skilled at positioning small and middle market companies for sustained growth, they have commercial experience in ten countries, including creation and oversight of global partnerships in Europe and India and acquisition, sale, and licensing of fifteen technologies in seven countries.

Consulting Services:

Turnaround Leadership Organizational Change and Alignment Accelerated New Product / Market Development Product Launch

Lean Manufacturing Technology Acquisition Sale and Licensing International Partnerships Technology Valuation

Principal, Thomas W. Caldwell, PE, has over 40 years of experience in Materials Research and Development, Process and Product Development, and Manufacturing Operations in the Precision Cast and Machined Products industry.

Mr. Caldwell has designed and manufactured components for consumer and industrial products, including safety-critical applications such as aircraft landing gear brakes, seat belt lockup devices, windshield wiper, and window lift motor systems. He has experience creating and guiding technology development and manufacturing partnerships in Europe and Asia, licensing and selling intellectual property and creating supply chains in China.

Mr. Caldwell has lectured in the USA, Germany, Switzerland, and India on manufacturing premium quality metal products and manufacturing processes, and was a technical paper peer reviewer for 20 years for the Society of Automotive Engineers. A United States patent holder, he has published peer reviewed research in electrochemistry and materials processing, and has written and spoken numerous times on the subject of Materials Selection.

View Thomas A. Caldwell's Expert Witness Profile.

Q9 Consulting partners with its clients to develop and implement effective risk management procedures to successfully commercialize and sustain safe and effective products. Q9 Consulting, Inc. was founded in 2007 by Mike Wakshull. The name originates from ICH Q9, Quality Risk Management for the pharmaceutical industry. Mike managed Corporate Quality Risk Management for Amgen, the world's largest biotechnology company. Mike's experience with medical device product risk management has focused on implementation of ISO 14971. Mike was a technical editor and primary contributor to the 2nd edition of the risk management chapter 11 of the Guide to the Project Management Body of Knowledge (PMBoK Guide). This is an ANSI and ISO standard for project management. He has contributed to the risk management chapter of the 4th edition of the PMBoK Guide.

Services offered include:

• Expert witness testimony
• Project Management Consulting
• Risk Management Consulting
• Project Management Training
• Risk Management Training
• Forensic Document Examination

In 1999 Mike wrote the first 4-day Project Risk Management course for Learning Tree International. In 2002 he presented 2 4-day risk management classes for PMI Seminars World. Mike teaches project risk management for the University of California at Irvine's Extension University. He wrote and presented globally the internal Product Quality Risk Management training classes at Abbott Vascular. Q9 Consulting, Inc. serves Southern California counties of Riverside, San Diego, Orange, San Bernardino, and surrounding regions. Work is accepted from all other locations. 

Areas of Expertise:

• Managing large information systems projects
• Project risk management
• Pharmaceutical product quality risk management
• ICH Q9
• Medical Device product quality risk management
• ISO 14971
• Training classes
• Public speaking

View Mike Wakshull's Expert Witness Profile.

Petroleum & C-Store Management Group® is a bonded and insured full-service Clerk Management & Operating Company, providing quality services to Gasoline Stations, Car Washes, and Convenience Stores with over 19 years of field experience in managing, operating, and designing innovative, efficient and profitable businesses. Petroleum & C-Store Management Company® has competitive international purchasing power with major oil companies such as: Chevron, ConocoPhillips, Shell, Mobil, Texaco, Citgo, BP /Arco, Exxon , Valero, and unbranded refineries. They also have established relationships with convenience store distributors for purchasing beverages, groceries, candies, snacks, alcohol, automotive merchandise, health and beauty products, and more at discounted prices to benefit the facility.

CEO, David Sinai, actively manages a ground team that works seamlessly with clients to enable a smooth take-over of facilities. These clients include banks, private owners, dealers, private investors, oil companies, and attorneys. He has managed and operated over 200 locations monthly, with totals exceeding 5,760,000,000 gallons of gasoline / diesel products and $2,936,000,000 of convenience store products. 

Services Include:

• Full Employment Management - Employee training, cash registers, inventory, vendors, payroll, cash management, branding, accounting, permitting, and accounting
• Receivership - Bank receiverships, court receiverships, property management, strategic plan implementation and management preserve and enhance the value of the business
• Consultation - Management, operations, solutions, results
• Merchandising - In-store merchandising, stocking, product rotations, seasonal support

View David Sinai's Expert Witness Profile.

Panorama Consulting Group is a technology-agnostic consultancy specializing in Digital Business Transformation and Enterprise Resource Planning (ERP) System Implementations for mid- to large-sized private- and public-sector organizations worldwide. 

This highly respected firm is 100% independent of software and technology vendor affiliation. They offer a phased and integrated approach to strategy alignment and execution, enabling each client to achieve its unique business transformation objectives by transforming its people, processes, and technology.

Panorama clients include multi-national conglomerates from Amazon Robotics to Valcor Engineering, as well as governmental entities, including state and local governments, municipalities, school districs, state offices of the attorney general, and tribal governments.

About Panorama Consulting Group

Consulting Services Include 

ERP Selection ERP Implementation ERP Contract Negotiation ERP University Digital Strategy Technology Assessment

Change Management Human Capital Management Business Process Management M&A Integration Project Auditing & Recovery Software Expert Witness Testimony

View Panorama Consulting Group's Expert Witness Profile.

Richard Singer is the leading expert in Golf Facility Operations, Transactions and Valuation Consulting. He has been qualified as an expert witness in cases involving golf course transactions, valuations, liability, economic potential, usual and customary practices and business plan preparation.

Mr. Singer has been the Director of Consulting Services for the National Golf Foundation (NGF) since 1997, and now has a total of 26 years of golf facility consulting experience. He first joined the NGF consulting staff in 1989 as a project analyst after completing his Finance MBA at the University of Florida. Mr. Singer has successfully managed the NGF’s well-known golf consulting practice with an industry-respected track record of success and a reputation for delivering projects on time and on budget.

Mr. Singer’s consulting services for alternative golf facilities have included both new development and operational reviews for driving ranges, putting courses, miniature golf courses, golf learning centers, executive / par-3 courses, and various combinations with other facilities. He co-authored the NGF publication How to Plan, Build and Operate a Successful Golf Range.

Experience Includes:

Golf Facility Feasibility Analysis Golf Operations Consulting Account Management Real Estate Master Planning Expert Witness Financial Analysis Business Plan Preparation

Budgeting / Planning Public Presentations Golf Business Valuation Golf Market Analysis Staffing / HR Proposal Writing Credit Evaluation

Golf Facility Operations Consulting Services Include:

Golf Course Inspections Operational / Accounting Audits Management / Operations Contract Preparation Clubhouse Design / Needs Assessments	RFP Preparation Assistance Golf Marketing Strategies Green Fee / Member Pricing Business Plan Preparation Litigation Assistance

Dr. Chris Draper, PE, PhD, is a renowned leader and innovator with a unique focus on safe and effective Artificial intelligence (AI) Augmented Systems and their impact on privacy, security, and operational appropriateness. A licensed Professional Engineer (P.E.) and certified mediator, he combines technical expertise with a deep understanding of legal and policy frameworks.

Dr. Draper is an operations focused technologist who delivers strategic transformations designed to improve the safety of human-dependent technology systems. With leadership experience across industries such as aerospace, automotive, real estate, renewable energy, and green finance, I have delivered results for organizations ranging from small nonprofit to Fortune 500 companies.

Consulting Services:

• Economic Development analysis and programming
• Startup Development
• Prioritize opportunities based on risk, duration, and reward
• Architect, coach, and manage teams through implementation; and provides strategic framing and regulatory support for non-traditional technologies 
• Business process transformation and AI augmentation
• Land Use Restriction Agreements (LURAs) and sustainability trading

Background Experience - Dr. Draper serves as a former or fractional expert in the roles of CTO, CEO, and COO in industries ranging from aerospace to renewable fuels, individualized education to property management. He also serves as a Visiting Scholar at Indiana University’s Ostrom Workshop, where he contributes to the Human Impact Unit Standards Working Group and Blockchain Governance Initiative; as a Fellow at the National Center for Technology and Dispute Resolution, focusing on privacy, data protection, and conflict resolution in digital ecosystems.

Dr. Draper has authored numerous publications in leading journals and conferences, addressing the legal and ethical challenges posed by AI, online dispute resolution, and data governance. His works, such as "Informational Sovereignty: A New Framework for AI Regulation" and "Ethical Technology Risk: Identifying Reasonable Data Protection for ODR", have shaped discourse in AI law and policy globally. His contributions to Thomson Reuters' Leading Legal Disruption, multiple articles within the International Journal on Online Dispute Resolution, and the chapter "Online Dispute Resolution Data Security" in Online Dispute Resolution - Theory and Practice, Second Edition reflect his commitment to advancing legal scholarship in the age of AI. He has also authored multiple chapters in the upcoming books The Environmental Knowledge Commons: Cases and Lessons for Knowledge Sharing by Cambridge University Press and Governing Artificial Intelligence being published by Brill in early 2025. This “Safe AI Basics” handbook is the training material required for SafetAI Board Member qualification, with content based upon the upcoming “Governing Artificial Intelligence” due out in Q2 2025 by Brill.

View Dr. Chris Draper's Expert Witness Profile.

Leonard J. Backer has over 28 years of extensive and successful Furniture Industry experience in all key areas including:

Sourcing Private Label Production Product Development Original Design Marketing Branding Import and Distribution

Vendor Qualification Supplier Relations Contract Negotiations Customer Service Competitive Analysis Sales Agreements Designer Driven Approach

Mr. Backer has executive level perspective in start-up, turnaround and aggressive growth situations with long term industry relations, both domestically and overseas. He specializes in Private Label Manufacturing, Sourcing, and Product Development expertise.

Leonard Backer has provided extensive consulting work on short and long term projects. He has provided consulting work on various topics over the past few years for private equity companies, large branded manufacturers, and independent product designers. Mr. Backer has conducted site visits to 80 overseas and domestic factory operations. Worked closely with independent product designers.

View Leonard Backer's Expert Witness Profile.

Keegan Linscott & Associates, PC is a full-service Accounting Firm with more than 27 years of experience providing the highest quality of service to clients through a multi-dimensional team of dedicated and trusted professionals.

Leaders in their industry of practice, the professionals at KLA are Certified Public Accountants, Certified Fraud Examiners, Forensic Accountants, and Certified Insolvency, and Restructuring Advisors. They are committed to providing their clients and community with exceptional service, specializing in such matters as complex commercial litigation, FAR audits, all taxation matters, bankruptcy, reorganization, insolvency issues, and fraud detection, investigation, and prevention.

Consulting Services Include:

• Taxation-Related Services -Tax Problems, IRS Audit Support, Non-Files Returns, Offers in Compromise, Bankruptcy, Estate Planning
• Audit Services - Audits, Reviews, Compilations, Federal Acquisition Regulations
• Business Services - Quickbooks, Small Business, Payroll, Part-Time CFO, Cash Flow, Bank Financing, Strategic Business planning, Business Valuation, Succession in Planning, New Business Planning, Non-Profits, Internal Controls

Christopher G. Linscott, CPA, CFE, CIRA, is a Director of Keegan Linscott & Associates and is the Director of Litigation, Forensic Accounting, and Bankruptcy Support Services. He also manages corporate financial audits and tax clients. Mr. Linscott was previously employed with the international CPA firms of Coopers & Lybrand (now Price­water­houseCoopers), and Peat Marwick (now KPMG). He has more than 25 years of ex­perience in public accounting.

Mr. Linscott specializes in the areas of Litigation Support, Bankruptcy Reorganization, Fraud Investigations and Prevention, and Business Consulting. He has served clients in industries including construction, health care, home builders and developers, law firms, manufacturing and distribution, non-profit, professional services, real estate, restaurant franchises, retail service, and wholesale.

Mr. Linscott is a Member of the Arizona Society of CPA's, American Institute of Certified Public Accountants, National Association of Certified Fraud Examiners, Association of Insolvency and Restructuring Advisors, and a Director of the Board of Directors at Bashas’.

Sean Tanner, CPA, CFE, CIRAis a Consulting Director at Keegan Linscott & Associates, specializing in Litigation Support (Financial Expert), Forensic Accounting, Restructuring, Bankruptcy Support, and Merger and Acquisition / Transaction Services.

Mr. Tanner was previously employed with Plante Moran, Dart Container (Solo Cup Company), and served as the head of finance for two technology/space startups. He has more than 20 years of public and private accounting experience.

Mr. Tanner has served clients in numerous industries, including manufacturing and distribution, retail auto dealers, real estate, construction, health care, professional service, and retail service, among others.

Mr. Tanner is a Member of the Arizona Society of CPA’s, the American Institute of Certified Public Accountants, the National Association of Certified Fraud Examiners, the Association of Insolvency and Restructuring Advisors, and a Board Member for the Arizona Justice Project.

View Keegan Linscott & Associates' Expert Witness Profile.

HP Accounting Services, Inc. is a leading provider of interim and outsourced Financial Management for tech and other companies. A CPA and business valuation firm, they support their clients’ compliance with the IRC 409A and SFAS 123(R) rules, intangible asset valuation, as well as issues involving damage calculations, expert witness services in litigation. 

Consulting Services:

• Accounting - Bookkeeping (Monthly/Quarterly/Annual), Accounting system setup for new businesses, Personal financial statements, Business Plan Development & Loan Brokerage, Audit Preparation & Liaison, Budgeting
• Business Valuation - Purchase Price Allocations — FAS 141R
• Mergers & Acquisitions
• Business Fraud Prevention

Robert Bates, JD, CPA (Virginia), CFE, CVA, CFO has over 30 years of Financial Management and Accounting experience as a Controller and CFO in various industries. He has been in several industries, including telecom, media, retail and financial services in addition to having consulting experience at startups in the software, technology, and life sciences fields. Mr. Bates specializes in International Accounting, Software Issues, and Obtaining Financing. AS CFO of  public companies, he has completed due diligence accounting/reporting for 12 acquisitions, including performing Business Valuations and dealing with FAS 142 issues. Mr. Bates has handled accounting for complex debt instruments including warrants, beneficial conversion feature, and other derivative issues. He has also been responsible for SEC reporting: 10Q’s and 10K’s.

View Robert Bates' Expert Witness Profile.

Sahel (Sal) Shwayhat, MBA, FACHE, Principal / Owner at ELY Analytics LLC, is a Management Consultant with over 30 years of experience in Healthcare Operations and Data Analytics. A Lean Six Sigma Black Belt, Mr. Shwayhat has dual degrees in Electrical and Biomedical Engineering. He is also is fellow in the American College of Healthcare Executives. 

Mr. Shwayhat's career spans multiple roles, where he gained significant experience analyzing large data sets to uncover inefficiencies, identify outliers, and compare staff and equipment outputs. He is adept at performing location analytics to identify potential clients, focus resources, and capture a greater share of the market.

Mr. Shwayhat has guest-lectured at Yale University and the University of New Haven – subjects included “External and Internal Benchmarking” and “Uses of Data in Healthcare”.  He has presented at several conferences, including the Connecticut Quality Council.

Core Areas of Strength:

Data Analytics & Key Performance Indicators Performance Improvement Market Analysis Location Analytics & GIS Radiology Operations Performance

Cost Accounting & Expense Reduction Strategic & Business Planning Financial Analysis Lean Six Sigma Hospital Flex Budget

ELY Analytics LLC (ELY) is a Management Consultancy that emphasizes use of Data Analytics and Visualization. Company specializes in converting data into information. ELY Analytics mines and analyzes raw data to help clients identify Financial and Operational Performance Improvement opportunities. ELY Analytics can also perform location analytics to help businesses map existing and potential clients.

ELY Analytics serves data rich, information poor companies within various industries, including healthcare, banking, and insurance, and more specifically, radiology / diagnostic imaging, operational finance, strategic planning, behavioral health, performance improvement, and clinical engineering.

Examples of Analyzed Information

Fastest Population Growth  Most Profitable Demographic Segment   Employee / Staff Star Perfomers

Turnaround Time (day and shift) MRI Capacity Utilization Client Geography and Distance