Time driven activity based costing
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A short presentation I did in simple words, aimed at explaining time driven activity based costing and how it fits in a performance management framework to a new audience
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Time driven activity based costing
- 1. 30 May 2011 © by Numius nv Slide 1 Capacitydrivencosting better performance start with operational insight
- 2. 30 May 2011 © by Numius nv Slide 2 Agenda The strategy-focused organisation Capacity Cost Why Numius? Questions
- 3. AnOrganisationAddsValue Why does anorganisationexist? Createaddedvalue Direct VS indirect contribution Revenue and costs AIM: insight in indirect contribution (capacity & cost) 30 May 2011 © by Numius nv Slide 3
- 4. Capacity Wikipedia: Capability; the ability to perform some task the maximum that can be produced Limitedbyconstraints Time Physicalboundaries (m², m³,…) Modelling indirect capacityconsumption drivenbytransactions Eg: RKV, Platform Services, Numius consultancy 30 May 2011 © by Numius nv Slide 4
- 6. Capacity: 100 hours of
- 8. Cost of Capacity All-in costfor 1 minute of resource usage (TCO) Includecostsfor training, teambuilding, … Includeholidays, downtime, illness Hard to predict ex ante = intensive model maintenance? 30 May 2011 © by Numius nv Slide 7
- 9. Example: CapacityCost VS Productivity All-in static cost: €25/min 30 May 2011 © by Numius nv Slide 8
- 10. Business AddedValue 1 model allows to Analyze impact of processimprovements Analyzeactivity mix, introducenewactivities Attributecosts to customers and products … 30 May 2011 © by Numius nv Slide 9
- 11. WhyNumius? - The PM Cycle 30 May 2011 © by Numius nv Slide 10 Tomorrow Today
- 13. Cognos Planning
- 14. Cognos BI
- 15. TM1
- 16. TM1
- 17. Cognos Planning
- 18. SPSS
- 19. Cognos BI
- 20. TM1
- 21. SPSS
- 23. Summary Advantages ANYorganisationbenefits! Analysing the present, planning the future HOT topic at business schools all over the world Challenges Accuracy VS precision 30 May 2011 © by Numius nv Slide 13
- 24. 30 May 2011 © by Numius nv Slide 14 Joris Van den Borre Senior consultant Numius NV Greenhill Campus Interleuvenlaan 15D 3001 Heverlee (Leuven) Belgium t: +32 16 20 29 05 f: +32 16 22 58 95 m: +32 4XX XX XXXX Joris.vandenborre@numius.eu http://be.linkedin.com/in/jvdborre www.numius.eu Questions about this document?
- 25. 30 May 2011 © by Numius nv Slide 15