Chapter 9 describes how to organize an EMA pilot project. The competencies of the
project team, selection of sites for pilot testing and a general project plan are dis-
cussed. The result of such an EMA pilot assessment may be a company specific
adoption of the excel template with more specific cost categories and predefined
sources of information as well as an internal procedure which specifies roles and
responsibilities. Extracting EMA data from Enterprise Resource Planning Systems
and possible elements of an internal EMA assessment standard are explained based
on experiences of case studies with Verbundgesellschaft, OMV and Petrom. The
chapter ends with a summary of recommendations from about 50 case studies per-
formed so far. The outlook tries to analyze, why companies have been so slow in
adopting EMA and MFCA since there is little merit in two separate information
systems in an organization, one for financial and cost accounting, the other for
process technicians, if “in principle” they should be the same, following the mate-
rial flows through the company.