Time driven activity based costing
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The document discusses capacity-driven costing as a means to improve organizational performance through enhanced operational insights. It emphasizes the importance of understanding both direct and indirect contributions of costs and capacity while analyzing added value and process improvements. Numius NV positions itself as a beneficial resource for organizations looking to analyze their current operations and plan for the future using advanced business modeling tools.
Time driven activity based costing
- 1. 30 May 2011© by Numius nvSlide 1Capacitydrivencostingbetter performance start with operational insight
- 2. 30 May 2011© by Numius nvSlide 2AgendaThe strategy-focused organisationCapacityCostWhy Numius?Questions
- 3. AnOrganisationAddsValueWhy does anorganisationexist?CreateaddedvalueDirect VS indirect contributionRevenue and costsAIM: insight in indirect contribution (capacity & cost)30 May 2011© by Numius nvSlide 3
- 4. CapacityWikipedia: Capability; the ability to perform some taskthe maximum that can be producedLimitedbyconstraintsTimePhysicalboundaries (m², m³,…)Modelling indirect capacityconsumptiondrivenbytransactionsEg: RKV, Platform Services, Numius consultancy30 May 2011© by Numius nvSlide 4
- 5. Example: thismonthsworkload30 May 2011© by Numius nvSlide 5Usage: 10 x 5 hours= 50 hours
- 6. Capacity: 100 hours of
- 7. Overcapacity = 50 hoursExample: Coming 4 Years30 May 2011© by Numius nvSlide 6162428
- 8. Cost of CapacityAll-in costfor 1 minute of resource usage (TCO)Includecostsfor training, teambuilding, …Includeholidays, downtime, illnessHard to predict ex ante = intensive model maintenance?30 May 2011© by Numius nvSlide 7
- 9. Example: CapacityCost VS ProductivityAll-in static cost: €25/min30 May 2011© by Numius nvSlide 8
- 10. Business AddedValue1 model allows toAnalyze impact of processimprovementsAnalyzeactivity mix, introducenewactivitiesAttributecosts to customers and products…30 May 2011© by Numius nvSlide 9
- 11. WhyNumius? - The PM Cycle30 May 2011© by Numius nvSlide 10TomorrowToday
- 12. WhyNumius? – IBM Tools30 May 2011© by Numius nvSlide 11TM1
- 13. Cognos Planning
- 14. Cognos BI
- 15. TM1
- 16. TM1
- 17. Cognos Planning
- 18. SPSS
- 19. Cognos BI
- 20. TM1
- 21. SPSS
- 22. Openpages/ClarityReal Life Example30 May 2011© by Numius nvSlide 12
- 23. SummaryAdvantagesANYorganisationbenefits!Analysing the present, planning the futureHOT topic at business schools all over the worldChallengesAccuracy VS precision30 May 2011© by Numius nvSlide 13
- 24. 30 May 2011© by Numius nvSlide 14Joris Van den BorreSenior consultantNumius NVGreenhill CampusInterleuvenlaan 15D3001 Heverlee (Leuven)Belgiumt: +32 16 20 29 05f: +32 16 22 58 95m: +32 4XX XX [email protected]://be.linkedin.com/in/jvdborrewww.numius.euQuestions about this document?
- 25. 30 May 2011© by Numius nvSlide 15