This document discusses an operations dashboard for Olam Palm Gabon (OPG), a palm oil business of Olam International. The dashboard tracks key performance indicators for OPG's operations such as fresh fruit bunches received and processed, crude palm oil and palm kernel produced, and production and quality metrics. It also provides cost analysis using an activity-based costing model to determine overhead costs per cost driver. The dashboard allows OPG management to monitor operations and make decisions by comparing actual performance to targets. An income statement and evaluation of return on sales is also presented.

1. OLAM INTERNATIONAL LIMITED
Transcending Boundaries by Re-Imagining Global Agriculture.
SHIVAM BATRA

2. Index
• Introduction
• Abbreviations Used
• Olam Palm Gabon Dashboard
• Operation KPIs
• Operations Dashboard
• Cost Drivers (ABC Model)
• Cost Drivers (ABC Model)
• Income Statement (ABC Model)
• Evaluation & Conclusion

3. Introduction
• Olam International limited is a leading global agri-business
supplying food, ingredients and raw materials to over 22,000
customers.
• Olam has 200 processing facilities around the globe, for
almost 40 food products including, cocoa, rice, palm oil,
spices etc.
• Olam has more than 72,000 employees with a strong
presence in almost 70 countries.
• I choose Olam’s Palm oil business (function – Operations),
which is flourishing in Gabon, Western Africa. Since I was an
Operations assistant manager there.

4. Abbreviations used
• FFB – Fresh Fruit Bunches
• CPO – Crude Palm Oil
• PK – Palm Kernel
• OER – Oil Extraction Rate
• KER – Kernel Extraction Rate
• FFA – Free Fatty Acid
• DOBI – Deteriobility of Bleaching Index
• OPG – Olam Palm Gabon

5. Olam Dashboard – Sep 2018

6. Key Parameter Indicators (Operations)
Actual Budget Actual Budget
FFB Received 6379 5736 8120 7890
FFB Processed 6499 5736 8180 7890
CPO Produced 1456 1405 1873 1933
PK Produced 268 229 345 316
Oil Extraction Rate (OER%) 22.40% 24.50% 22.90% 24.50%
Palm Kernel Extraction Rate 4.12% 4.00% 4.22% 4.00%
Production KPI's
Aug-18 Sep-18
Actual Budget Actual Budget
Capacity Utilization 44.12 45.00 45.09 45.00
Screw - Press Running Hours 18.47 20.00 21.93 20.00
Breakdown (H) 0.16 0.30 0.27 0.30
Maintenance KPI's
Aug-18 Sep-18
Actual Budget Actual Budget
Free-Fatty Acid (%) 4.89 3.50 4.67 3.50
Moisture (%) 0.22 0.20 0.19 0.20
Dirt (%) 0.02 0.02 0.01 0.02
DOBI (%) 2.45 2.85 3.01 2.85
Quality KPI's
Aug-18 Sep-18

7. Operations Dashboard
6379
5736
8120 7890
0
1000
2000
3000
4000
5000
6000
7000
8000
9000
Actual Budget Actual Budget
Aug-18 Sep-18
FFB Received
6499
5736
8180 7890
0
1000
2000
3000
4000
5000
6000
7000
8000
9000
Actual Budget Actual Budget
Aug-18 Sep-18
FFB Processed
0
500
1000
1500
2000
2500
Actual Budget Actual Budget
Aug-18 Sep-18
CPO Produced
268
229
345
316
0
50
100
150
200
250
300
350
400
Actual Budget Actual Budget
Aug-18 Sep-18
PK Produced

8. Operations Dashboard
22.40% 22.90%
24.50%
4.12% 4.22% 4.00%
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
30.00%
August September Target
OER & KER (%)
Oil Extraction Rate (OER%) Palm Kernel Extraction Rate
4.89 4.67
3.50
2.45
3.01 2.85
0.00
1.00
2.00
3.00
4.00
5.00
6.00
August September Target
FFA & DOBI (%)
Free-Fatty Acid (%) DOBI (%)
0.22
0.19 0.20
0.02 0.01 0.02
0.00
0.05
0.10
0.15
0.20
0.25
August September Target
Moisture & Dirt (%)
Moisture (%) Dirt (%)
44.12 45.09 45.00
18.47
21.93 20.00
0.00
10.00
20.00
30.00
40.00
50.00
August September Target
Capacity Utilization & Screw-Press (H)
Capacity Utilization Screw - Press Running Hours
0.16
0.27
0.30
0.00
0.05
0.10
0.15
0.20
0.25
0.30
0.35
August September Target
Breakdown (H)

9. Cost Drivers (ABC Model)
Expense Category Expenses (Mn $) CD TCD $/Unit Driver
Ind labor scheduling runs 9,493.43 Runs 24 395.56
Ind labor - changeover 2,714.29 Setup time 32 84.82
Ind labor records 5,063.29 of products 12 421.94
Fringe benefits 9,000.00 total labor h 25% -
Stores & consumables consumption 9,210.34 runs 38 242.38
Stores & consumables consumption 3,684.13 products 8 460.52
Machinery 80,440.00 machine h 3000 26.81
Maintenance 829.42 machine h 3000 0.28
Energy (Fuel) 10,714.29 machine h 3000 3.57
Total 1,31,149.18 1,635.88
Ind labor scheduling runs 395.56
Fringes on Ind labor 98.890
Stores & consumables consumption 242.38
Total OH cost/Runs 736.83
Ind labor - changeover 84.82
Fringes on Ind labor 21.21
106.03
Runs
Total overhead cost/cost driver
Setup time
Total OH cost/Changeover
Machinery 26.81
Maintenance 0.28
Energy (Fuel) 3.57
30.66
Ind labor records 421.94
Fringes on Ind labor 105.49
Stores & consumables consumption 460.52
987.94
Machine H
Products
Total OH cost/Machine h
Total OH cost/Products

10. Cost Drivers (ABC Model)
Ind labor scheduling runs 395.56
Fringes on Ind labor 98.890
Stores & consumables consumption 242.38
Total OH cost/Runs 736.83
Ind labor - changeover 84.82
Fringes on Ind labor 21.21
106.03
Machinery 26.81
Maintenance 0.28
Energy (Fuel) 3.57
30.66
Ind labor records 421.94
Fringes on Ind labor 105.49
Stores & consumables consumption 460.52
987.94
Runs
Total overhead cost/cost driver
Setup time
Machine H
Products
Total OH cost/Changeover
Total OH cost/Machine h
Total OH cost/Products

11. Income Statement
Crude Palm Oil (CPO)
Sales 6,81,308.70
DL 6,500.00
Material 12,894.47
Total Direct COGS 19,394.47
Indirect OH Cost 77,538.19
Total Costs 96,932.66
Operating Income 5,84,376.03
Revised Income Statement

12. Evaluation
• A dashboard is a visualizing tool which provides awareness, trending, and both planning and actual comparisons,
frequently visualized in a slick simplified user interface.
• A set of key criteria for evaluating the dashboards are classified into 7 main categories including user
customization, knowledge discovery, security, information delivery, alerting, visual design, integration and system
connectivity.
• Choosing good criteria for selecting effective dashboards for organizations is very critical because it follow a data-
intensive and technology-driven environment.
• OPG Dashboard is a visually user-friendly dash which is integrated with an SAP system and allows critical
modifications along-with easy access to files in different formats.
• It also keeps a track on actual v/s targets within the organization’s different functional units which helps in
decision-making by evaluating the variances.

13. Conclusion
• Return on Sales is whopping 85.77% due to the fact that factors such as Depreciation, Amortization,
Interest, Taxes and other functional unit costs (Non-Manufacturing) are excluded.
• From the annual report of OPG; overall Return on Sales is 17.80% which includes all the above
parameters.
Total Sales 681309
Total Cost (Manufacturing) 96932.66
Return on Sales 85.77%
Total Sales 681309
Total Cost (Overall B.U) 560002
Return on Sales 17.80%
• OPG KPIs help management to keep a track upon the processing, maintenance and the quality
activities. Dashboard is being designed by SAP-ERP system and is used for reporting activities.