Time driven activity based costing
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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