Our Company

TARI® is a registered trademark of Pacio Core Ltd

In 2019, Pacio Core Ltd was assigned the Registered Trademark TARI® previously held by Auchinlea Pty Ltd which has operated successfully in Australian since its incorporation in 1989 with the following directors. Full details of Pacio Core Ltd can be found here.

See Contact Us for email and phone contact regarding this site.

The Directors

Dr Keith N. Cleland, BA, MA, PhD, Dip Ed.(Tertiary), FCPA, MACE

Currently Professor and Head, Financial Management Department, IBR School of Executive Management, Steinbeis University Berlin. *

Dr Keith N. Cleland

Professor Dr Keith Cleland's background includes seagoing as a cadet and navigating officer, consulting with an international consulting group, full professor and Head of Departments of Accounting and Business Studies at three universities, chairman of private and public companies and co-founder of the International Christian Chambers of Commerce.

For the past twenty-five years, he has actively consulted with the accounting profession and their business clients, helping identify and provide solutions for underlying business problems, which led to the crystallisation of TARI® software currently installed in numerous accounting practices. The underlying concepts flowing from what has become known as Contribution Based Activity - the 'flip side' of Activity Based Costing, have been adopted in varying degrees by numerous businesses, small and large, with turnovers ranging from $250,000 to $12,000,000,000+.

Publications include:

  • Improving Profit: Using Contribution Metrics to Boost the Bottom Line - Apress, NY 2013
  • TARI®: The Key to Hidden Profits - Actual Case Histories of 21 Businesses (Out of Print)
  • TARI® - The Ten Minute Bottom Line Manager : A GPS System for Business (Out of Print)
  • Contribution Based Activity - the flip side of Activity Based Costing CIMA Management Accounting Journal, UK May, 1997 (selected as one of the top ten articles in 1998 by International Federation of Accountants annual Financial Management Accounting Article Award Competition 1998 for Distinguished Contribution to Management Accounting)
  • Pracdev Key Indicator Reports 2006/7, Auchinlea Publishers, Sydney (10th Edition) Incorporating Key Performance Indicators of 200+ business sectors.
  • Stratacom - A Strategy for Learning Commerce. Simulated Business Game, for Schools, Colleges and Business. IBM subsidiary SRA, 1978
  • Corporate Planning, USQ, Reprinted Auchinlea Publishers, 2001
  • Surgery & Preventative Medicine for SME's: a 10 video series with accompanying manuals. Auchinlea Publishers, 1995
  • Practician - Client Diagnostic Software for the Accounting Profession, 1990 with Trevor Watters, B.BUS, CPA., upgraded to Windows as TARI® 1999.
  • Client Focused Management module of the Australian CPA Society's BAS (Business Advisory Services) Series. 1994/5
  • Identifying Key Value Drivers module in the Management Advisory Series of the Australian Institute of Chartered Accountants. 1994/5
  • Basic Instincts - Case Study in Contribution Based Activity, Financial Management Journal UK - CIMA (Chartered Institute of Management Accountants Publication May 2001
  • Driven to Distraction, - Financial Management Journal, UK - a CIMA publication, September 2002
  • Limitations of Time-Driven Activity Based Costing, from a Contribution Based Activity perspective. Financial Management, Chartered Institute of Management Accountants (CIMA), UK. October 2004
  • Balancing the Accounting Scorecard - accepted by Academic Roundtable, for presentation at the June 2009 Annual Conference of the IMA (Institute of Management Accountants, USA)

* Note: IBR Global MBA program has been awarded a Premium Seal by the Foundation of International Business Administration Accreditation (FIBAA). The Financial Management segment with its significant emphasis on TARI concepts, was designed and directed by Prof. Dr. Keith Cleland.

Trevor Watters, B.Bus (Accty), CPA

Moved from a banking background to grow a CPA Public Practice around business clients from manufacturing, service, contracting and retail sectors.

Trevor Watters

Developed and sold ‘TaxPrep’ in 1980 - the first Australian Income Tax Preparation software.

As Technical co-director of Focus Based Management Pty. Ltd., Trevor was instrumental in developing TARI® related software to help business advisers and their clients apply the findings flowing from the research undertaken by Dr Cleland, which was taking place at the coal-face of business.

His software became a key tool in speedily identifying and eliminating the key obstacles to an improved bottom line. Businesses experiencing difficulties and winning only 1 in 16 quotes found they were now winning 1 in 4 quotes; businesses putting 25% on their jobs to cover profit and never ending up with more than 5%, found themselves achieving profits they could never have imagined. And not just manufacturing and service sectors, distributors and retailers also shared in a new way of looking at their businesses seeing change for the better within a matter of weeks.

Trevor supervised support and upgrades for more than 750 accounting practices in Australia and overseas, and conducted introductory and advanced workshops in management advisory techniques.

Other interests include Baseball Umpiring, having been President of the NSW Baseball Umpires Association Inc. for 7 years and an accredited ABF Umpire Instructor.