1. After Action Review Role Playing Exercise
Principles of Cost Analysis and Management
© Dale R. Geiger 2011
© Dale R. Geiger 2011

2. After Action Review for ________organization of your choice________
Plan
Actual
Delta
You Name
200
150 50
250
(50)
175 25
225
(25) -
Total
1000
Hero
Villain
False Hero
Unlucky
Perfect Control
Divide into groups of six. Each group is to use the data provided to prepare an After Action Review:
Name your organization and its components.
Define roles: Commander (most senior), hero, villain, false hero, unlucky, and perfect control. Make up names for each character
Subordinates make up stories to explain their deltas in keeping with their named role. Commanders respond to presentations when presented in class.
Students should have fun with this. They should be able to come up with explanations that fit their roles and also demonstrate that they understand how variances occur.
Examples:
Hero: costs decreased due to true performance issues.
Villain: costs increased due to performance issues.
False hero: costs decreased, but only because of a decrease in volume
Unlucky: increase in costs outside of the manager’s control
Perfect control: no variance either favorable or unfavorable (really?)
40-45 minutes to prepare the briefing.
7-10 minutes per group to present.
Instructor critique:
Do the participants demonstrate understanding of the AAR process? Do their explanations demonstrate understanding of the causes of variances? Do they use the reconciliation format properly?
Name your organization and its components.
Define roles: Commander (most senior), hero, villain, false hero, unlucky, and perfect control.
Subordinates make up stories to explain their deltas in keeping with their named role. Commanders respond to presentations when presented in class.
© Dale R. Geiger 2011