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Time driven activity based costing
 

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

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 Time driven activity based costing Presentation Transcript

    • 30 May 2011
      © by Numius nv
      Slide 1
      Capacitydrivencosting
      better performance start with operational insight
    • 30 May 2011
      © by Numius nv
      Slide 2
      Agenda
      The strategy-focused organisation
      Capacity
      Cost
      Why Numius?
      Questions
    • 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
    • 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
    • Example: thismonthsworkload
      30 May 2011
      © by Numius nv
      Slide 5
      • Usage: 10 x 5 hours= 50 hours
      • Capacity: 100 hours of
      • Overcapacity = 50 hours
    • Example: Coming 4 Years
      30 May 2011
      © by Numius nv
      Slide 6
      16
      24
      28
    • 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
    • Example: CapacityCost VS Productivity
      All-in static cost: €25/min
      30 May 2011
      © by Numius nv
      Slide 8
    • 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
    • WhyNumius? - The PM Cycle
      30 May 2011
      © by Numius nv
      Slide 10
      Tomorrow
      Today
    • WhyNumius? – IBM Tools
      30 May 2011
      © by Numius nv
      Slide 11
      • TM1
      • Cognos Planning
      • Cognos BI
      • TM1
      • TM1
      • Cognos Planning
      • SPSS
      • Cognos BI
      • TM1
      • SPSS
      • Openpages/Clarity
    • Real Life Example
      30 May 2011
      © by Numius nv
      Slide 12
    • 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
    • 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?
    • 30 May 2011
      © by Numius nv
      Slide 15