SAM Consulting Group

How do you satisfy a myriad of diverse customer needs while still maintaining and improving production efficiency and keep after market costs at bay? How do we engage all people in the organization to systematically improve toward a common goal? By focusing on nurturing a common way of thinking we will exceed our expectations. SAM was founded in Stockholm, Sweden in 1977 and became the first consultant firm to support clients applying Activity Based Costing [ABC]. In the mid 80s professor Robert Kaplan at Harvard Business School joined the company for a few years. Together with professor H Thomas Johnson at Portland University, Prof. Kaplan wrote the renowned management book Relevance lost: The Rise and Fall of Management Accounting. In the 90s, with the aid of Prof Johnson, SAM established and facilitated the cooperation between Scania and Toyota, leading to the development of the Scania Way. Together SAM and Prof. Johnson also did research aiming to explain what characterizes ex...