This is a Activity Based Costing Metric Dashboard (Diamond) Report, it is one of reports that Balanced Scorecard Designer can generate for Activity Based Costing KPI. With this software you can also design your own scorecards, KPIs and metrics.

Activity Based Costing Scorecard

Report includes: 2 day(s), from 10.02.2009 to 11.02.2009

Name

Start value

End value

Dynamic

Contains

Activity Based Costing Scorecard

58,71 %

59,8 %

+ 1,09 %

Cost Driver Analysis Perspective	(60,6%, 0,59%)
Internal Operation perspective	(59%, 8,3%)
Employee Experience and Learning Perspective	(48,5%, -10,43%)
Performance perspective	(71,2%, 2,58%)

Graph for Activity Based Costing Scorecard

Data for Activity Based Costing Scorecard

Dates	Value
10.02.2009	58,71
11.02.2009	59,8

Cost Driver Analysis Perspective

Name

Start value

End value

Dynamic

Parent

Contains

Cost Driver Analysis Perspective

59,96 %

60,55 %

+ 0,59%

Activity Based Costing Scorecard

Indicators

Types of cost drivers

Cost driver identification Index

Cost Driver effectiveness ratio

Cost drivers creating 'non-required' activities *

* - Information for this metric is limited in sample report Description This group of indicators is for studying the cost drivers selected by the company.

Graph for Cost Driver Analysis Perspective

Data for Cost Driver Analysis Perspective

Dates	Value	Weight
10.02.2009	59,96	3
11.02.2009	60,55	3

Types of cost drivers

	Name	Start value	End value	Dynamic	Measure units	Optimization method	Parent
	Types of cost drivers	4,425	7,715	+ 3,29	#	Maximize	Cost Driver Analysis Perspective

Description It is equal to the kinds of 'cost-drivers' found important and significant by the organization.

Graph for Types of cost drivers

Data for Types of cost drivers

Dates	Weight	Min	Max	Value
10.02.2009	3	3	8	4,425
11.02.2009	3	3	8	7,715

Cost driver identification Index

	Name	Start value	End value	Dynamic	Measure units	Optimization method	Parent
	Cost driver identification Index	0,672	0,5576	-0,114	#	Maximize	Cost Driver Analysis Perspective

Description This indicator shows the relevance of cost drivers for a particular activity.

Graph for Cost driver identification Index

Data for Cost driver identification Index

Dates	Weight	Min	Max	Value
10.02.2009	2	0,2	1	0,672
11.02.2009	2	0,2	1	0,5576

Cost Driver effectiveness ratio

	Name	Start value	End value	Dynamic	Measure units	Optimization method	Parent
	Cost Driver effectiveness ratio	0,9512	0,6336	-0,318	#	Maximize	Cost Driver Analysis Perspective

Description This indicator reflects the degree of effectiveness of cost drivers in giving 'reason for operation of a particular activity'.

Graph for Cost Driver effectiveness ratio

Data for Cost Driver effectiveness ratio

Dates	Weight	Min	Max	Value
10.02.2009	3	0,2	1	0,9512
11.02.2009	3	0,2	1	0,6336

Internal Operation perspective

Name

Start value

End value

Dynamic

Parent

Contains

Internal Operation perspective

50,69 %

58,99 %

+ 8,3%

Activity Based Costing Scorecard

Indicators

Types of 'Resource Drivers' spotted

Rework Costs

Technological barriers to ABC implementation: Total Barriers

Unit Cost variation *

* - Information for this metric is limited in sample report Description This class of KPIs is to develop an insight into the internal processes of the organization.

Graph for Internal Operation perspective

Data for Internal Operation perspective

Dates	Value	Weight
10.02.2009	50,69	3
11.02.2009	58,99	3

Types of 'Resource Drivers' spotted

	Name	Start value	End value	Dynamic	Measure units	Optimization method	Parent
	Types of 'Resource Drivers' spotted	6,452	6,144	-0,308	#	Maximize	Internal Operation perspective

Description Value of this KPI is equal to the types of 'resources drivers' that have been identified so far in the organization. Some of these can be 'percentage of efforts', 'measurement of usage of supplies' etc.

Graph for Types of 'Resource Drivers' spotted

Data for Types of 'Resource Drivers' spotted

Dates	Weight	Min	Max	Value
10.02.2009	3	4	8	6,452
11.02.2009	3	4	8	6,144

Rework Costs

	Name	Start value	End value	Dynamic	Measure units	Optimization method	Parent
	Rework Costs	1,9764	1,2403	-0,736	$million	Minimize	Internal Operation perspective

Description This gives the cost being borne due to 'rework'. The value can be obtained on 'per quarter basis'.

Graph for Rework Costs

Data for Rework Costs

Dates	Weight	Min	Max	Value
10.02.2009	3	0,8	2,5	1,9764
11.02.2009	3	0,8	2,5	1,2403

Technological barriers to ABC implementation: Total Barriers

	Name	Start value	End value	Dynamic	Measure units	Optimization method	Parent
	Technological barriers to ABC implementation: Total Barriers	0,377	0,195	-0,182	#	Minimize	Internal Operation perspective

Description This gives the proportion of total barriers that exists due to technological aspects.

Graph for Technological barriers to ABC implementation: Total Barriers

Data for Technological barriers to ABC implementation: Total Barriers

Dates	Weight	Min	Max	Value
10.02.2009	2	0	0,5	0,377
11.02.2009	2	0	0,5	0,195

Employee Experience and Learning Perspective

Name

Start value

End value

Dynamic

Parent

Contains

Employee Experience and Learning Perspective

58,95 %

48,52 %

-10,43%

Activity Based Costing Scorecard

Indicators

Number of Training Sessions held

Employee participation Level

Experience enhancement ratio

Workforce Alignment Index *

* - Information for this metric is limited in sample report Description Indicators grouped under this category are to have the status of employees, when it comes to ABC concepts.

Graph for Employee Experience and Learning Perspective

Data for Employee Experience and Learning Perspective

Dates	Value	Weight
10.02.2009	58,95	2
11.02.2009	48,52	2

Number of Training Sessions held

	Name	Start value	End value	Dynamic	Measure units	Optimization method	Parent
	Number of Training Sessions held	10,75	9,03	-1,72	#	Maximize	Employee Experience and Learning Perspective

Description This takes care that employees have enough 'ABC assistance' for administration of ABC methodology.

Graph for Number of Training Sessions held

Data for Number of Training Sessions held

Dates	Weight	Min	Max	Value
10.02.2009	2	5	15	10,75
11.02.2009	2	5	15	9,03

Employee participation Level

	Name	Start value	End value	Dynamic	Measure units	Optimization method	Parent
	Employee participation Level	1,702	6,139	+ 4,437	Score	Maximize	Employee Experience and Learning Perspective

Description Implementation of ABC asks for high-level commitment from the workforce. For instance, they should be communicated through training sessions about the need for having accurate cost structures, carry out time studies regarding the time they need to spend in each activity etc. The value can be obtained on a scale of 1-10.

Graph for Employee participation Level

Data for Employee participation Level

Dates	Weight	Min	Max	Value
10.02.2009	3	1	10	1,702
11.02.2009	3	1	10	6,139

Experience enhancement ratio

	Name	Start value	End value	Dynamic	Measure units	Optimization method	Parent
	Experience enhancement ratio	0,9955	0,6955	-0,3	#	Maximize	Employee Experience and Learning Perspective

Description This hints at the increase in the level of experience, gained by employees in the process of ABC.

Graph for Experience enhancement ratio

Data for Experience enhancement ratio

Dates	Weight	Min	Max	Value
10.02.2009	3	0,5	1	0,9955
11.02.2009	3	0,5	1	0,6955

Performance perspective

Name

Start value

End value

Dynamic

Parent

Contains

Performance perspective

68,61 %

71,19 %

+ 2,58%

Activity Based Costing Scorecard

Indicators

Rise in 'successful decisions' ratio

% drop in 'wastage' managed

'Best Practices' adoption rise

Average Time decline *

* - Information for this metric is limited in sample report Description This category enables gauging the performance of ABC process.

Graph for Performance perspective

Data for Performance perspective

Dates	Value	Weight
10.02.2009	68,61	2
11.02.2009	71,19	2

Rise in 'successful decisions' ratio

	Name	Start value	End value	Dynamic	Measure units	Optimization method	Parent
	Rise in 'successful decisions' ratio	0,6488	0,5056	-0,143	#	Maximize	Performance perspective

Description ABC has one of its benefits as 'assistance provided in making accurate and fast decisions'. Consequently, the performance of this strategy can be known from this KPI.

Graph for Rise in 'successful decisions' ratio

Data for Rise in 'successful decisions' ratio

Dates	Weight	Min	Max	Value
10.02.2009	2	0,2	1	0,6488
11.02.2009	2	0,2	1	0,5056

% drop in 'wastage' managed

	Name	Start value	End value	Dynamic	Measure units	Optimization method	Parent
	% drop in 'wastage' managed	90,55	99,19	+ 8,64	%	Maximize	Performance perspective

Description This indicator is to know the extent to which 'futile practices' have been dropped from inefficient overhead activities.

Graph for % drop in 'wastage' managed

Data for % drop in 'wastage' managed

Dates	Weight	Min	Max	Value
10.02.2009	3	10	100	90,55
11.02.2009	3	10	100	99,19

'Best Practices' adoption rise

	Name	Start value	End value	Dynamic	Measure units	Optimization method	Parent
	'Best Practices' adoption rise	0,5384	0,4368	-0,102	#	Maximize	Performance perspective

Description This KPI is to have the degree to which 'best practices' have been followed by the organization.

Graph for 'Best Practices' adoption rise

Data for 'Best Practices' adoption rise

Dates	Weight	Min	Max	Value
10.02.2009	2	0,2	1	0,5384
11.02.2009	2	0,2	1	0,4368

Created by: AKS-Labs
Report created with Balanced Scorecard Designer at 06.02.2009 12:56:50