There are a number of best practices that do not fall into any of the categories listed in the other chapters of this book. They can be clustered into three primary areas: activities related to processes, personnel, and reporting, as shown later in Exhibit 13.9. These are all key areas that deserve special management attention to ensure that they operate properly. Examples of best practices related to processes include process centering and consolidating accounting functions, while examples of best practices for personnel include policies and procedures manuals and training programs. Finally, examples of best practices related to reporting include the use of on-line and balanced scorecard reporting. A review of this array of best practices allows one to enhance a number of key activities.