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Activity Based Costing Scorecard

Report includes: 1 month(s) 49 day(s), from 14.01.2009 to 04.03.2009

  Name Start value End value Dynamic Contains
Root Activity Based Costing Scorecard  53,36 % 50,31 % -3,05 %
Cost Driver Analysis Perspective(43,2%, 2,12%Up)
Internal Operation perspective(64,2%, 9,84%Up)
Employee Experience and Learning Perspective(53,8%, -9,63%Down)
Performance perspective(36,7%, -23,56%Down)

Graph for Activity Based Costing Scorecard

Graph for Activity Based Costing Scorecard

Data for Activity Based Costing Scorecard

DatesValue
14.01.200953,36
21.01.200933,37
28.01.200960,18
04.02.200942,26
11.02.200959,35
18.02.200956,87
25.02.200944,05
04.03.200950,31


Cost Driver Analysis Perspective

  Name Start value End value Dynamic Parent Contains
Root Cost Driver Analysis Perspective  41,12 % 43,24 % + 2,12% 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

Graph for Cost Driver Analysis Perspective

Data for Cost Driver Analysis Perspective

DatesValueWeight
14.01.200941,123
21.01.200932,753
28.01.200970,873
04.02.200941,263
11.02.200965,153
18.02.2009753
25.02.200944,063
04.03.200943,243


Types of cost drivers

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Types of cost drivers   4,975 4,65 -0,325 # 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

Graph for Types of cost drivers

Data for Types of cost drivers

DatesWeightMinMaxValue
14.01.20093384,975
21.01.20093383,275
28.01.20093386
04.02.20093386,425
11.02.20093386,805
18.02.20093387,585
25.02.20093385,525
04.03.20093384,65


Cost driver identification Index

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Cost driver identification Index  0,4512 0,7568 + 0,306 # Maximize Cost Driver Analysis Perspective
Description This indicator shows the relevance of cost drivers for a particular activity.

Graph for Cost driver identification Index

Graph for Cost driver identification Index

Data for Cost driver identification Index

DatesWeightMinMaxValue
14.01.200920,210,4512
21.01.200920,210,9352
28.01.200920,210,712
04.02.200920,210,4712
11.02.200920,210,7024
18.02.200920,210,9096
25.02.200920,210,752
04.03.200920,210,7568


Cost Driver effectiveness ratio

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Cost Driver effectiveness ratio  0,3688 0,2224 -0,146 # 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

Graph for Cost Driver effectiveness ratio

Data for Cost Driver effectiveness ratio

DatesWeightMinMaxValue
14.01.200930,210,3688
21.01.200930,210,216
28.01.200930,210,7432
04.02.200930,210,5032
11.02.200930,210,9584
18.02.200930,210,6232
25.02.200930,210,4568
04.03.200930,210,2224


Internal Operation perspective

  Name Start value End value Dynamic Parent Contains
Root Internal Operation perspective  54,32 % 64,16 % + 9,84% 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

Graph for Internal Operation perspective

Data for Internal Operation perspective

DatesValueWeight
14.01.200954,323
21.01.200938,513
28.01.200948,493
04.02.200957,033
11.02.200944,493
18.02.200936,383
25.02.200949,723
04.03.200964,163


Types of 'Resource Drivers' spotted

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Types of 'Resource Drivers' spotted  5,808 5,688 -0,12 # 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

Graph for Types of 'Resource Drivers' spotted

Data for Types of 'Resource Drivers' spotted

DatesWeightMinMaxValue
14.01.20093485,808
21.01.20093484,296
28.01.20093484,94
04.02.20093487,58
11.02.20093486,644
18.02.20093484,264
25.02.20093485,96
04.03.20093485,688


Rework Costs

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Rework Costs  1,4732 1,3338 -0,139 $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

Graph for Rework Costs

Data for Rework Costs

DatesWeightMinMaxValue
14.01.200930,82,51,4732
21.01.200930,82,51,5667
28.01.200930,82,50,8748
04.02.200930,82,51,9322
11.02.200930,82,52,0342
18.02.200930,82,51,344
25.02.200930,82,52,1838
04.03.200930,82,51,3338


Technological barriers to ABC implementation: Total Barriers

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Technological barriers to ABC implementation: Total Barriers  0,1605 0,107 -0,0535 # 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

Graph for Technological barriers to ABC implementation: Total Barriers

Data for Technological barriers to ABC implementation: Total Barriers

DatesWeightMinMaxValue
14.01.2009200,50,1605
21.01.2009200,50,4785
28.01.2009200,50,3245
04.02.2009200,50,244
11.02.2009200,50,481
18.02.2009200,50,4125
25.02.2009200,50,216
04.03.2009200,50,107


Employee Experience and Learning Perspective

  Name Start value End value Dynamic Parent Contains
Root Employee Experience and Learning Perspective  63,41 % 53,78 % -9,63% 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

Graph for Employee Experience and Learning Perspective

Data for Employee Experience and Learning Perspective

DatesValueWeight
14.01.200963,412
21.01.200931,482
28.01.200972,962
04.02.200928,132
11.02.200959,472
18.02.200957,812
25.02.200929,892
04.03.200953,782


Number of Training Sessions held

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Number of Training Sessions held  9,42 8,81 -0,61 # 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

Graph for Number of Training Sessions held

Data for Number of Training Sessions held

DatesWeightMinMaxValue
14.01.200925159,42
21.01.2009251510,26
28.01.2009251513,7
04.02.200925157,67
11.02.200925156,96
18.02.2009251510,17
25.02.2009251511,2
04.03.200925158,81


Employee participation Level

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Employee participation Level  6,013 5,833 -0,18 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

Graph for Employee participation Level

Data for Employee participation Level

DatesWeightMinMaxValue
14.01.200931106,013
21.01.200931102,062
28.01.200931108,173
04.02.200931102,071
11.02.200931104,312
18.02.200931101,621
25.02.200931105,383
04.03.200931105,833


Experience enhancement ratio

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Experience enhancement ratio  0,9 0,6835 -0,217 # 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

Graph for Experience enhancement ratio

Data for Experience enhancement ratio

DatesWeightMinMaxValue
14.01.200930,510,9
21.01.200930,510,719
28.01.200930,510,9285
04.02.200930,510,693
11.02.200930,510,9645
18.02.200930,510,976
25.02.200930,510,51
04.03.200930,510,6835


Performance perspective

  Name Start value End value Dynamic Parent Contains
Root Performance perspective  60,24 % 36,68 % -23,56% 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

Graph for Performance perspective

Data for Performance perspective

DatesValueWeight
14.01.200960,242
21.01.200928,492
28.01.200948,922
04.02.200935,732
11.02.200972,812
18.02.200959,452
25.02.200949,72
04.03.200936,682


Rise in 'successful decisions' ratio

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Rise in 'successful decisions' ratio  0,7408 0,4152 -0,326 # 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

Graph for Rise in 'successful decisions' ratio

Data for Rise in 'successful decisions' ratio

DatesWeightMinMaxValue
14.01.200920,210,7408
21.01.200920,210,8712
28.01.200920,210,2112
04.02.200920,210,3832
11.02.200920,210,9056
18.02.200920,210,7792
25.02.200920,210,624
04.03.200920,210,4152


% drop in 'wastage' managed

  Name Start value End value Dynamic Measure units Optimization method Parent
Root % drop in 'wastage' managed  53,83 53,11 -0,72 % 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

Graph for % drop in 'wastage' managed

Data for % drop in 'wastage' managed

DatesWeightMinMaxValue
14.01.200931010053,83
21.01.200931010031,6
28.01.200931010089,29
04.02.200931010054,01
11.02.200931010089,74
18.02.200931010070,03
25.02.200931010077,86
04.03.200931010053,11


'Best Practices' adoption rise

  Name Start value End value Dynamic Measure units Optimization method Parent
Root 'Best Practices' adoption rise  0,672 0,2208 -0,451 # 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

Graph for 'Best Practices' adoption rise

Data for 'Best Practices' adoption rise

DatesWeightMinMaxValue
14.01.200920,210,672
21.01.200920,210,2424
28.01.200920,210,7056
04.02.200920,210,6816
11.02.200920,210,8984
18.02.200920,210,9224
25.02.200920,210,5328
04.03.200920,210,2208
Created by: AKS-Labs
Report created with Balanced Scorecard Designer at 06.02.2009 12:56:35

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