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Activity Based Costing

 

Rough Cut ABC

 

Local Model

 

Online Model

ABC Local Model

 

When we use the model to calculate the unit cost of service delivery, we can take into account any increases in delivery volumes.  For example the number of licenses being issued recently may have tripled and the number of planning applications has doubled in the last year for many councils.

 

GEM Screen


GEM Example


The time taken to create a ABC model is remarkably short - following a day of training, typically a District Council can cost their purchase-to-pay buying process across the organisation within two or three weeks, using their own staff on a part-time basis.

Activity Based Costing Courses

 

Business Improvement

 

SPRINT

 

Activity Analysis

Downloads


Gloucster City Case Study

 

Payroll and Personnel Case Study