Scenario Hamilton and Barry, a large regional public accounting firm, consists of three major departments: Audit, Tax and Management Advisory Services (MAS) Gary Premark, head of Management Advisory Services, and Jan McAndrews, partner in charge, had the following conversation Jon: "So far, this has been a good year for MAS, Gary. We're very pleased with the way you in creased your client base and billing hours our only remaining problem is profitability. As you can see, the total costs of your department rose a faster pace last year than the Gary: My profitability is just fine or would be if I weren't forced to use the inefficient services of this firm. look at my photocopying costs These are way out of line I'd be better off using Copycats a block away.