Lafarge sought to identify and address hidden costs and waste at its Blue Circle North America facility. Susan Graff and her project team employed a combined approach of total cost accounting and the Forum for the Future’s 5 Capital Model, which assesses the human, natural, social, manufactured and financial capital aspects of a system. The team analyzed process mapping, material and process management, waste management and facility documentation. They dug deeper through professional interviewing techniques, employee questionnaires and facilitated meetings. Results were used to set a baseline for implementing sustainable performance measures for the company. The total hidden and intangible cost estimate for one quarry was 6% of direct costs – a notable opportunity.