Mike De Luca

As a Principal and Owner of Torre Consulting, Mike works with companies to evolve strategy and achieve outcomes by improving processes and developing the teams that support them.


Mike’s 25 years of experience include over 15 years of leadership experience in the corporate environment and over 12 years of experience bringing Lean principles to life in department and organizational processes and culture. Prior to starting his consulting practice, Mike served as Executive Director of Finance at Group Health Cooperative in Seattle, where he led the Lean transformation of his own department, evolved the role of the department to meet the changing needs of a Lean organization, and co-led the Lean transformation of the budgeting process across the enterprise.


In his consulting practice, Mike has worked with companies on lean strategic planning and deployment, value stream mapping and improvement, and cross-functional process improvement in finance and operational areas such as revenue cycle and supply chain. In partnership with clients, he has developed driver-based forecasting models and continuous adaptive financial planning processes, taught and coached daily improvement methods, root cause analysis, and visual management.


Mike is a featured speaker at conferences including the Lean Accounting Summit, Lean Healthcare Transformation Summit, and conferences of the Beyond Budgeting Round Table (North America), where he serves as the Healthcare Program Director. Mike has a Master of Science in Finance degree from Seattle University, is a Fellow of the Healthcare Financial Management Association (HFMA) and holds the Certified Healthcare Financial Professional (CHFP) designation.

Steve Player

Founder and Managing Director Future Ready Finance; Program Director, Beyond Budgeting Round Table North America

Steve Player is the founder of Live Future Ready – a member-based community of practice that implements more effective ways to plan and control operations. These approaches focus on creating lean, agile organizations that consistently deliver above average performance. In addition to speaking and training, Steve works directly with member companies to implement advanced approaches to continuous planning and performance management.                      


He is the co-author (with Steve Morlidge) of Future Ready: How to Master Business Forecasting and co-author (with Jeremy Hope) of Beyond Performance Management as well as five other books. He regularly interviews CFOs from leading organizations on innovative finance and planning processes as part of the website CFOThoughtLeaders.com.  Steve’s work in helping companies implement rolling forecasts and move Beyond Budgeting has been featured in CFO Magazine, the AICPA’s Journal of Accountancy, Entrepreneur, Financial Times, and numerous other publications.


Steve has over 30 years’ experience with improving customer profitability, strategic cost analysis, performance management and implementing strategic planning processes. He is also the Managing Director of Beyond EPS Advisors, a Business consulting firm, and founder of ABM SMART.