1. RBB Preparation Progress Report
ITU
Geneva, 8 May 2019
© 2004 Capgemini - All rights reserved

2. Linking Strategic Planning and Budgeting
Overall Objectives
Strategic budget allocation
Sector Objectives
Outputs
Budgeting
Result-based budgeting
Activities
Resources
© 2005 Capgemini - All rights reserved
NCOC_FEB_V03.PPT

3. Direct costs include primary costs and volume / time based secondary costs; Indirect costs include the costs reallocated by key
Overall structure: Direct costs and indirect costs, if appropriate revenues
Output
© 2005 Capgemini - All rights reserved
NCOC_FEB_V03.PPT

4. Primary costs are broken down by category (1 – 9)
Output
© 2005 Capgemini - All rights reserved
NCOC_FEB_V03.PPT

5. Volume and time based direct secondary costs are divided by internal service provider (sector / departments)
Volume and time based direct secondary costs
Output
© 2005 Capgemini - All rights reserved
NCOC_FEB_V03.PPT

6. Volume and time based direct secondary costs are based on performed activities
Output
© 2005 Capgemini - All rights reserved
NCOC_FEB_V03.PPT

7. Shows the link between activities and outputs and how the costs are allocated
Time-based cost allocation from activities to outputs - Form 5
Activity
Output
cost rate of activity „GA06-T“ is 112 CHF per hour
cost rate of activity „GA14-T“ is 92 CHF per hour
© 2005 Capgemini - All rights reserved
NCOC_FEB_V03.PPT

8. resources / cost centers
Shows the link with the resources and how the cost centers are allocated to activities
resources / cost centers
Composition of activity costs – Form 4
Activity
© 2005 Capgemini - All rights reserved
NCOC_FEB_V03.PPT

9. Shows the total staff costs, the number of hours, and the unit rates by grade for each cost-center
Resource planning – Form 1
Resource
Form 4
© 2005 Capgemini - All rights reserved
NCOC_FEB_V03.PPT

10. Indirect costs are allocated by key to the outputs from each sector or department
© 2005 Capgemini - All rights reserved
NCOC_FEB_V03.PPT

11. Shows the link between sector / departments and outputs and how the costs are allocated by key
Indirect costs (remaining costs) – Form 6
Key-based
Output
© 2005 Capgemini - All rights reserved
NCOC_FEB_V03.PPT

12. Linking Strategic Planning and Budgeting
Overall Objectives
Strategic budget allocation
Sector Objectives
Outputs
Budgeting
Result-based budgeting
Activities
Resources
© 2005 Capgemini - All rights reserved
NCOC_FEB_V03.PPT

13. Example – Step 1: Contribution of aggregated outputs to sector objectives
© 2005 Capgemini - All rights reserved
NCOC_FEB_V03.PPT

14. Example – Step 2: Contribution of sector objectives to ITU goals
© 2005 Capgemini - All rights reserved
NCOC_FEB_V03.PPT