Benefit 
  
Reduces overhead costs without loss of benefit for the customer or recipient of services.
  
Captures all activities and optimizes effectiveness and efficiency in one methodology.
  
Provides detailed and meaningful cost reduction measures.
  
Reduces bureaucracy and increases flexibility.
  
Sharpens the cost awareness of all employees.
  
Promotes results-oriented thinking.
  
Improves communication and reduces frictional losses between departments.
  
Establishes an awareness for giving up activities for which there is no grateful customer - as a prerequisite for long-term cost optimization.