Mary Corcoran January 9th, 2014 Integrating Sustainability into BTS 165 Spreadsheet Analysis and Design Mary Corcoran January 9th, 2014

Analysis and Sustainability Analysis is a key element of sustainability. Predicting and measuring change (and hopefully, progress) toward our objectives is a primary driver of the human behavior needed to meet our goals. Nearly everything can be quantified and therefore analysis can influence nearly everything.

Sustainability Outcomes Although all six Sustainability Outcomes can be connected to analysis, these three are most closely related: Demonstrate technical skills and expertise necessary to implement sustainable solutions in solving problems related to the course. Explain how sustainable thinking and decision-making contribute to solutions for current and emerging social, environmental and economic crises. Apply practical solutions to real-world sustainability challenges.

BTS 165 Objectives These four BTS 165 objectives are supported by the exercises developed for this project: Use industry standard spreadsheet software to communicate and analyze data. Design spreadsheets that visually communicate data in an appropriate format. Apply mathematical and logical principles to business problems. Use spreadsheet applications in the process of evaluating and solving business cases

Project Description Ten Practice Exercises that allow students to use software and analysis skills to assess situations centered on sustainability initiatives Assigned once per week Module format, with an explanation of each exercise, outcomes, required files, and follow-up discussion. Each one-hour exercise is worth 20 points, for a total of 25% of the final grade Assessed on accuracy, formatting, and depth of analysis summary Shared with the class once the assignment due date has passed so students can see how others approached the problem

Relevant Portion of Syllabus Assignments The activities in this course are designed to lead to a working knowledge of Excel 2013, are based on real-life business scenarios, and will also introduce the fundamentals of the important concept of sustainability. Details of activities and assignments are located on our Canvas class site. Please check our class site frequently to see assignment due dates and other details.

Sample: Turnover Calculation Problem Description Company one: Compassion, respect, and equity are core values. Staffing levels are based on activity. Employees receive appropriate ongoing training. Management is accountable for turnover among other goals; all departments have turnover goals. Management receive ongoing training on equity and appropriate management techniques. Beginning of year 485 part-time employees; Ending count of part-time employees: 490. Total annual count of part-time employees: 515. Company two: Profit is the number one priority. Profits are maximized primarily by cost reduction. Staffing levels are determined by budget. Payroll costs are considered the company’s greatest liability, so the focus is on reducing part-time hours by various methods including cancellation of training programs and wage freezes. Management receives a cash bonus related to lowering part-time gross wages. The HR department has a goal of reducing the number of employees who qualify for insurance. Beginning of the year: 812 part-time employees; Ending count of part-time employees: 812 total annual count of part-time employees: 1425. There was no change in the number of positions.

Sample: Turnover Calculation Calculations and Formulas Calculate the annual employee turnover rate. Turnover rate is a calculation of the number of employees who have left the company and it is expressed as a percentage of the average number of total employees. Average # of employees: Beginning # of employees – Ending number of employees / 2 Employees who have left the company (“separations”): Total annual number of employees - Average # of employees Turnover rate: Separations / average # of employees Apply percentage format

Sample: Annual Turnover Expected Result

Sample: Annual Turnover Formulas Check

Sample: Turnover Calculation Discussion If it costs $250 in administrative costs to hire and $750 to train and equip a new employee, how much is each company spending on hiring? What other non-financial costs are there to starting new employees? If it takes a manager five hours to deal with and process a separation, and the average manager makes $40 per hour, how much is each company spending on separations? What other non-financial costs are there to separating employees? Assuming the two companies are in the same industry and same geographic location, why do you think Company 2 has higher turnover? What is the value of having lower turnover? Why is lower turnover an indicator of a business that’s using sustainable practices?

List of Exercises