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Agenda

Department of the Interior ABC Steering Committee Executive Dashboard of the Activity Based Costing/Management System 23 July 2003. Agenda. Executive Dashboard - begin discussion of the process to develop the DOI Executive Dashboard Review the requirement

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Agenda

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  1. Department of the Interior ABC Steering CommitteeExecutive Dashboard of the Activity Based Costing/ManagementSystem23 July 2003

  2. Agenda • 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

  3. Performance Module Provide data and information on workload, progress and performance Provide staff with ability to input workload and performance data

  4. ABC/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

  5. Executive 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

  6. Pitfalls 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

  7. Recommended 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

  8. Comments 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

  9. …Comments 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

  10. …Comments 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., T&E 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.

  11. Organizing the Executive Dashboardan Alternative

  12. Organizing the Executive Dashboardan Alternative

  13. Organizing the Executive Dashboardan Alternative • Outcome Goals • Outcome Measures • Intermediate Outcomes (strategies) • Intermediate Measures • ABC Activities • PART Measures • Form 300 Measures

  14. Example of Crystal Enterprise Displays

  15. Example of Crystal Enterprise Displays

  16. DOI ABC/M REPORT DOI v. BUREAU Results

  17. DOI ABC/M REPORT DOI v. BUREAU Results

  18. DOI ABC/M REPORT DOI v. BUREAU Results

  19. Timeline • Through Aug 15—continue discussions on executive dashboard requirements and determine organizing framework for the executive dashboard • Aug 15 to Sep 15—Staff powerpoint set of slides showing the draft dashboard frames • Sep 15 to Oct 31—develop executive dashboard test application • Jan 14—Fully functioning executive dashboard

  20. Summary CALIBRE is partnering with the Department of Interior to meet the requirements and the deliverables

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