Joint CMG/PCMGLenhardt & Colton, LLC Activity Based Cost Management Joint CMG/PCMG Meeting October 17, 2000.

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Presentation transcript:

Joint CMG/PCMGLenhardt & Colton, LLC Activity Based Cost Management Joint CMG/PCMG Meeting October 17, 2000

Joint CMG/PCMGLenhardt & Colton, LLCSlide 2 Agenda –Background of ABCMary Prescott –ABC in Program SupportPete Lenhardt –Moving from ABC to ABMPete Lenhardt –Q&AAll

October 17, 2000 Joint CMG/PCMGLenhardt & Colton, LLCSlide 3

October 17, 2000 Joint CMG/PCMGLenhardt & Colton, LLCSlide 4 Current Status

October 17, 2000 Joint CMG/PCMGLenhardt & Colton, LLCSlide 5 Status, cont.

October 17, 2000 Joint CMG/PCMGLenhardt & Colton, LLCSlide 6 Perceived Cost Actual Cost

October 17, 2000 Joint CMG/PCMGLenhardt & Colton, LLCSlide 7 Activity Based Cost Management “Activity-Based” Activity Based Costing Activity Based Management

October 17, 2000 Joint CMG/PCMGLenhardt & Colton, LLCSlide 8 InputOutputActivity Resource $ End Cost Objectives ProjectsOfferingsCustomers Demands An Activity-Based Approach Exploit the “Process Model” of Work

October 17, 2000 Joint CMG/PCMGLenhardt & Colton, LLCSlide 9 What does “it” cost? –What is the annual cost of Construction Management? –What is the cost of a “typical” bridge design? – How much does it cost to prepare a “complex” PS&E package? Activity Based Management How well are we meeting our objectives? Activity Based Performance Measures How can we institutionalize improvements? Activity Based Budgeting How do we know what to improve? Activity Based Continuous Improvement How can we better manage capital projects? Activity Based Project/Resource Management Activity Based Solutions Problem? Solution! How much does it really cost? Activity Based Costing Activities Outputs Resources Activity Analysis Inputs

October 17, 2000 Joint CMG/PCMGLenhardt & Colton, LLCSlide 10 Partial Activity List—OTS

October 17, 2000 Joint CMG/PCMGLenhardt & Colton, LLCSlide 11 How much does it cost? On which activity do we spend the greatest amount of resources? Activity Cost Pareto Report

October 17, 2000 Joint CMG/PCMGLenhardt & Colton, LLCSlide 12 How much does it cost to… manage and administer our primary (core) activities? Secondary Activities

October 17, 2000 Joint CMG/PCMGLenhardt & Colton, LLCSlide 13 How much does it cost… to complete one unit of output? Dollars Per Output Summary

October 17, 2000 Joint CMG/PCMGLenhardt & Colton, LLCSlide 14 Activity Dictionary Entry

October 17, 2000 Joint CMG/PCMGLenhardt & Colton, LLCSlide 15 TS1—Produce a PS&E Package Normalization Criteria

October 17, 2000 Joint CMG/PCMGLenhardt & Colton, LLCSlide 16 TS1—Produce a PS&E Package Normalization Factors

October 17, 2000 Joint CMG/PCMGLenhardt & Colton, LLCSlide 17 TS1—Produce a PS&E Package Hours Per Output Type

October 17, 2000 Joint CMG/PCMGLenhardt & Colton, LLCSlide 18 TS1—Produce a PS&E Package Dollars Per Output Type 1.0X

October 17, 2000 Joint CMG/PCMGLenhardt & Colton, LLCSlide 19 TS1—Kinds of Resources per Output

October 17, 2000 Joint CMG/PCMGLenhardt & Colton, LLCSlide 20 From ABC to ABM Identify improvement opportunities Reduce NVAImprove VA Develop process controls Non-financial process reports Process Controls Current ABC Project Identify Resources Develop ABC Information Identify outputs and CPO Identify Activities ABC info for strategic decisions Strategic Information Develop action plans Improvement Project Status Reports Process Improvements Incorporate in new budgets Activity Based Planning & Analysis Resource Controls Cost, Quality, Time (CQT) Performance Measures

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