Title: Department of the Interior ABC Steering Committee Executive Dashboard of the Activity Based CostingM
1Department of the Interior ABC Steering
Committee Executive Dashboard of the Activity
Based Costing/ManagementSystem23 July 2003
2Agenda
- Executive Dashboard - begin discussion of the
process to develop the DOI Executive Dashboard - Review the requirement
- Discuss pitfalls of many executive dashboard
requirements - Discuss comments received from MIT sub-team on
Planning, Budget and Financial integration - Explain concept for dashboard
- Show an example
- Timeline to develop
3Performance Module
- Provide data and information on workload,
progress and performance - Provide staff with ability to input workload and
performance data -
-
4ABC/M Reporting Module
- Deliver data and information to calculate the
total cost of all activities - Evaluate the relationship of cost and output by
activity - Analyze full cost, unit and indirect and direct
cost - Analyze all costs over time
- Display costs in a matrix format
5Executive Dashboard Module
- At-a-glance report to senior Interior executives
containing high priority workload and performance
data, associated cost data, some level of PMA
data, and other critical data
6Pitfalls to Many Dashboards
Dashboard employed by many companies often result
in Identification of many metric
Slick-looking dashboard However these efforts
often flawed, because End up with many trivial
as opposed to a few significant metrics Limited
use of the metrics and the data behind them to
improve organizational performance Limited
understanding of the levers that link to the
metrics
7Recommended Approach
- Recommend an approach which avoids these and many
other pitfalls - Identify the highest-leverage metrics
- Understand the cause and effect linkages behind
the metrics - Understand how the metrics relate to the actions
to improve performance
8Comments From MIT Sub-team on Planning, Budget
and Financial Integration
- What kind of cost or performance information
would help you make better decisions about
resource distribution? - Integrated cost and performance information
- Output costs and volumes
- Visibility into business activity and process
information - Cross-functional business activity costs and
performance - Customer satisfaction
- What kind of cost or performance information
would help you make better decisions about
process improvement? - Cross-Functional cost information
- Cost Driver information
- Cycle Time information
- Workload information
- Customer Satisfaction information
- Quality information
- Benchmarking information
9Comments From MIT Sub-team on Planning, Budget
and Financial Integration
- What kind of cost or performance information
would help you make better decisions regarding
the performance of activities under your charge? - Integration with program/Service goals
- Activity costs
- Benchmarking information
- Cost Driver information
- Cycle Time information
- Workload information
- Customer Satisfaction information
- Quality information
- What kind of cost or performance information
would help you make better decisions about
organizational improvements? - Alignment of costs to strategy
10Comments From MIT Sub-team on Planning, Budget
and Financial Integration
- What are the top 5 business areas in which you
make critical decisions that impact on cost or
performance? - Products/services (e.g., wetland restoration cost
per acre, specific species costs) - Business processes (e.g., TE recovery, listing,
fish distribution) - PART review findings
- OMB review finding
- 6. What single piece of cost or performance
information would be of greatest value to you in
the daily execution of your job? - Value added/non-value added analysis
- Cycle time
- Quality
- 7. What combination of 6 or less different but
related views of cost or performance information
would be most useful to you in support of a
decision making process? - For outputs, a balance of cost, quality, cycle
time, and customer satisfaction. - Relation of outputs and costs to organizational
strategy and program goals.
11Organizing the Executive Dashboardan Alternative
12Organizing the Executive Dashboardan Alternative
13Organizing the Executive Dashboardan Alternative
- Outcome Goals
- Outcome Measures
- Intermediate Outcomes (strategies)
- Intermediate Measures
- ABC Activities
- PART Measures
- Form 300 Measures
14Example of Crystal Enterprise Displays
15Example of Crystal Enterprise Displays
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25Timeline
- Through Aug 15continue discussions on executive
dashboard requirements and determine organizing
framework for the executive dashboard - Aug 15 to Sep 15Staff powerpoint set of slides
showing the draft dashboard frames - Sep 15 to Oct 31develop executive dashboard test
application - Jan 14Fully functioning executive dashboard
26Summary
- CALIBRE is partnering with the Department of
Interior to meet the requirements and the
deliverables