Cost Model for Data Management Center (DMC)

Main Menu

Main Menu
Overview

Introduction

This workbook was developed to assist the Data Management Center (DMC) in gaining better insights behind the cost of opera
In order to better understand costs, the following steps were taken to develop this spreadsheet model:

1. Identify all of the resources available to DMC and the associated costs of the resources (personnel, equipment, etc.)
2. Identify all of the major activities of DMC such as setting up IP addresses, installing network equipment, etc.
3. Map a relationship between the resources and activities - referred to as "Resource Drivers" (allocates costs to key activities)
4. Map a relationship between the activities and cost objects - referred to as "Activity Drivers" (allocates activity cost to your se
5. Determine the costs of each service, product or what-ever you consider your cost object within the model.
Since cost data, activities, and other attributes change, this model should be reviewed and updated at least once a year.
Data Entry Cell >
Tab
1
2
3
4
5
6
7
8

Description
Main Menu
Overview
Resource Pools (Step 1)
Activity Costing (Step 2)
Activity Drivers (Step 3)
Cost Objects (Step 4)
Final Report (Step 5)
Glossary

Point of Contact
Matt H. Evans
[Link]

Purpose

Starting point for using this cost model

Some background information on how this model works
Identify resource pools and their related costs as a starting point for t
Identify and describe the key activities performed by the Data Manag
Based on analysis, determine the output metrics for allocating the cos
Identify and describe the cost objects that DMC wants to use
Report of costs by cost objects
Glossary of terms used related to this cost model

Main Menu

Resource Pools

Activity Drivers

Final Report

Overview

Activity Costing

Cost Objects

Glossary

s behind the cost of operations.

l, equipment, etc.)

tes costs to key activities)

es activity cost to your services)

t least once a year.

ts as a starting point for the model

rmed by the Data Management Center
etrics for allocating the costs
MC wants to use

Cost Model for Data Management Center (DMC)

Overview of Model
Purpose
The purpose of this model is to allocate costs. This model is based on the principle that activities incur costs through the
consumption of resources. As end users demand products or services, activities must be performed.

How are Costs Allocated?

The model uses a two step process to allocate costs:

Step 1: You have to pull actual costs (what was spent) per the most reliable source, such as the General Ledger. Once you
have identified the actual costs, then you have to determine how to allocate all of these costs (resources) to the activities t
are performed by the department (or what-ever domain you are building the model to). Labor costs are typically allocated b
looking at the percentage of time people spend on various activities.

Step 2: Once you understand the costs by activities, then you need to allocate these costs to your cost objects (such as th
different service lines you perform for customers). For example, the number of help desk tickets processed is an output
driver to allocate costs from the help desk activity to help desk support costs.

How do I use the Model?

The model can help a department understand the following:

What is the true costs of the services we are providing to our customers?
How much should we charge customers for the cost of our services?
What are low and high priority activities in terms of funding
How do I use the information in this Model?
You want to key-in on what your Activity Costs are and also look at those activities that may not be linked to
customers. For example, if you have significant costs for non-value added activities (not close to the customer), then
you might want to pursue more lean approaches to incurring these costs. For example, if you are forced to reduce
your costs, then you would not want to cut activities very close to the customer. Also, you can express your
costs in terms of Unit Costs. This is a common benchmark for reducing your costs over time.

How do I update / maintain the Model?

The following inputs to this model may require updating:
1 Actual Costs for Resources
Based on invoices, General Ledger Reports and other sources, the actual costs as of a cut-off period will most
change. For example, newly awarded contracts, expansion of staffing resources, and installation of new
equipment will change the current costs captured for resources on tab 3 of this model.
2 Activities Performed
Based on changes in what a department does, the activities on tab 4 may change. For example, if a
department discontinues a key service or starts providing a new service, then this model will require
updating.
3 Allocation of Resources (Resource Drivers)
If resources change or activities change, then you will need to update the resource drivers involved in
allocating the costs between the resources and the activities. Additionally, it is a good idea to validate the
current allocations used since people may shift in how much time they spend on an activity.
4 New Activities Require New Drivers and Cost Objects

In the event a department begins offering a new service to a customer, this will require re-building the
model to include new resource costs, drivers, activities, and cost objects.

What are some rules to follow in building the Model?

1 Link to General Ledger - Where practical, try to obtain and balance your cost data directly with the General
Ledger since this is the official system of record for costs.

2 Prioritize the Activities - If the number of activities is greater than ten, you may want to focus on the vital few ac
in order to keep the model simple and manageable.

3 Group Non Traceable Activities - Some activities are difficult to trace back to specific resource pools. May want
group all of these activities together and allocate using a single driver such as direct labor cost.

Main Menu

Resource Pools

Activity Drivers

Final Report

Overview

Activity Costing

Cost Objects

Glossary

ctivities incur costs through the

performed.

as the General Ledger. Once you

osts (resources) to the activities that
bor costs are typically allocated by

s to your cost objects (such as the

tickets processed is an output

ay not be linked to
lose to the customer), then
you are forced to reduce
can express your

ts as of a cut-off period will most likely

es, and installation of new

nge. For example, if a

this model will require

urce drivers involved in

a good idea to validate the
on an activity.

l require re-building the

data directly with the General

want to focus on the vital few activities

pecific resource pools. May want to

direct labor cost.

Cost Model for Data Management Center (DMC)

Resource Pools
Purpose

The purpose of this worksheet is to identify and capture all of the resources and their associated costs. This represents an imp
starting point in allocating costs to activities. This is the baseline for developing the rest of the model.

Instructions

A recommended practice is to determine the total costs of running the department for one full month and break out this costs i
resource pools that are linked to specific services or activities. You may have to start by listing all of the personnel assigned to
department and then group them together based on what they do.

Step 1 - Capture the total overall costs for each resource pool

3.1
3.2
3.3
3.4
3.5
3.6
3.7
3.8
3.9
3.10

Resource Pool
Network Engineers
Database Administrators
Operational Management
Service Support / Help Desk
Hardware and Equipment
External / Indirect Costs

Total Cost Accounted For in this Model

Total Cost Incurred for Baseline Period
Cost Not Accounted For in this Model

Actual
Costs
100,000
125,000
68,500
225,000
78,100
57,100

653,700
770,000
-116,300

Detail Cost Schedule and General Ledger Reports

Detail Cost Schedule and General Ledger Reports
Detail Cost Schedule and General Ledger Reports
Vendor Invoices and General Ledger Reports
Inventory Control Records and General Ledger Re
Analysis with Subject Matter Experts

85%
100%
15%

Step 2 - If possible, try to breakdown the Actual Costs per above into components such as labor,
equipment, and indirect cost since each of these components might have to get allocated differently
NOTE: The template below is setup for three components - feel free to modify as needed for a good cost allocation.
Actual
Direct Labor Costs
Resource Pool
Costs
3.n.1
3.1 Network Engineers
100,000
100,000
3.2 Database Administrators
125,000
100,000
3.3 Operational Management
68,500
68,500
3.4 Service Support / Help Desk
225,000
190,000
3.5 Hardware and Equipment
78,100
0
3.6 External / Indirect Costs
57,100
0
3.7
0
0
0
3.8
0
0
0
3.9
0
0
0
3.10
0
0
0

associated costs. This represents an important

t of the model.

one full month and break out this costs into

y listing all of the personnel assigned to the

t Schedule and General Ledger Reports

t Schedule and General Ledger Reports
t Schedule and General Ledger Reports
voices and General Ledger Reports
Control Records and General Ledger Reports
ith Subject Matter Experts

Time
Frame
Jul-07
Jul-07
Jul-07
Jul-07
Jul-07
Jul-07

mponents such as labor,

e to get allocated differently

ed for a good cost allocation.

Equipment
3.n.2
0
0
0
0
70,100
50,100
0
0
0
0

Indirect Costs Out of Balance

3.n.3
Amount
0
0
25,000
0
0
0
35,000
0
8,000
0
7,000
0
0
0
0
0
0
0
0
0
0

Main Menu

Resource Pools

Activity Drivers

Overview

Activity Costing

Cost Objects

Activity Drivers

Final Report

Cost Objects

Glossary

Cost Model for Data Management Center (DMC)

Activity Costing
Purpose

The purpose of this worksheet is to allocate your resource pool costs (tab 3) to a list of critical activities performed by the D

Instructions
There are two important steps to completing this worksheet:

1 Identify and describe the various activities performed by the resources in the Department. Subject Matter Expe
Department should have a good overall understanding of department activities; such as Setting Up IP Addresse
Budget Requests, and Installing New Network Connections.
2 In order to allocate resource pool costs to activities, you will need to determine how personnel spend their time
personal interviews are often used to ascertain the proportion of time people spend on various activities.

Step 1 - List Key Activities

Briefly describe the key activities performed by the Department. Try to keep this list to the main activities that are somehow
At the same time, the list should be complete enough to account for most of the resource costs spent each month by the D
4.1
4.2
4.3
4.5
4.6
4.7
4.8
4.9
4.10

Installation of Network Connections and Equipment

Trouble Shoot Network Connection Problems
Database Optimization and Maintenance
Data Migration and Integration
End User Reports and Programs
Strategic and Resource Management of Data

Step 2 - For each activity, allocate the resource pool costs across to each activity
3.1 Network Engineers
3.1.1
100,000 < - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.1 - - - - - - - - - - - - - - - >
3.1.2
0 Allocation
Allocation
3.1.3
0 Percent
Amount
Activity Name
Allocate 3.1.1 >
25%
25,000 Installation of Network Connections and Equipment
Allocate 3.1.2 >
0%
0 Installation of Network Connections and Equipment
Allocate 3.1.3 >
0%
0 Installation of Network Connections and Equipment
Sub Totals
25,000
The following should balance out to fully allocate your resource costs across all activities:
Total Amount Allocated 3.1.1
100,000
Total Percent Allocated 3.1.1
Total Amount Allocated 3.1.2
0
Total Percent Allocated 3.1.2
Total Amount Allocated 3.1.3
0
Total Percent Allocated 3.1.3
3.2 Database Administrators
3.2.1
100,000 < - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.1 - - - - - - - - - - - - - - - >
3.2.2
0 Allocation
Allocation
3.2.3
25,000 Percent
Amount
Activity Name
Allocate 3.2.1 >
0%
0 Installation of Network Connections and Equipment
Allocate 3.2.2 >
0%
0 Installation of Network Connections and Equipment
Allocate 3.2.3 >
0%
0 Installation of Network Connections and Equipment

Sub Totals
0
The following should balance out to fully allocate your resource costs across all activities:
Total Amount Allocated 3.2.1
100,000
Total Percent Allocated 3.2.1
Total Amount Allocated 3.2.2
0
Total Percent Allocated 3.2.2
Total Amount Allocated 3.2.3
25,000
Total Percent Allocated 3.2.3
3.3 Operational Management
3.3.1
68,500 < - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.1 - - - - - - - - - - - - - - - >
3.3.2
0 Allocation
Allocation
3.3.3
0 Percent
Amount
Activity Name
Allocate 3.3.1 >
10%
6,850 Installation of Network Connections and Equipment
Allocate 3.3.2 >
0%
0 Installation of Network Connections and Equipment
Allocate 3.3.3 >
0%
0 Installation of Network Connections and Equipment
Sub Totals
6,850
The following should balance out to fully allocate your resource costs across all activities:
Total Amount Allocated 3.3.1
68,500
Total Percent Allocated 3.3.1
Total Amount Allocated 3.3.2
0
Total Percent Allocated 3.3.2
Total Amount Allocated 3.3.3
0
Total Percent Allocated 3.3.3
3.4 Service Support / Help Desk
3.4.1
190,000 < - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.1 - - - - - - - - - - - - - - - >
3.4.2
0 Allocation
Allocation
3.4.3
35,000 Percent
Amount
Activity Name
Allocate 3.4.1 >
20%
38,000 Installation of Network Connections and Equipment
Allocate 3.4.2 >
0%
0 Installation of Network Connections and Equipment
Allocate 3.4.3 >
5%
1,750 Installation of Network Connections and Equipment
Sub Totals
39,750
The following should balance out to fully allocate your resource costs across all activities:
Total Amount Allocated 3.4.1
190,000
Total Percent Allocated 3.4.1
Total Amount Allocated 3.4.2
0
Total Percent Allocated 3.4.2
Total Amount Allocated 3.4.3
35,000
Total Percent Allocated 3.4.3
3.5 Hardware and Equipment
3.5.1
0 < - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.1 - - - - - - - - - - - - - - - >
3.5.2
70,100 Allocation
Allocation
3.5.3
8,000 Percent
Amount
Activity Name
Allocate 3.5.1 >
0%
0 Installation of Network Connections and Equipment
Allocate 3.5.2 >
70%
49,070 Installation of Network Connections and Equipment
Allocate 3.5.3 >
70%
5,600 Installation of Network Connections and Equipment
Sub Totals
54,670
The following should balance out to fully allocate your resource costs across all activities:
Total Amount Allocated 3.5.1
0
Total Percent Allocated 3.5.1
Total Amount Allocated 3.5.2
70,100
Total Percent Allocated 3.5.2
Total Amount Allocated 3.5.3
8,000
Total Percent Allocated 3.5.3
3.6 External / Indirect Costs
3.6.1
0 < - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.1 - - - - - - - - - - - - - - - >
3.6.2
50,100 Allocation
Allocation
3.6.3
7,000 Percent
Amount
Activity Name
Allocate 3.6.1 >
0%
0 Installation of Network Connections and Equipment
Allocate 3.6.2 >
40%
20,040 Installation of Network Connections and Equipment
Allocate 3.6.3 >
40%
2,800 Installation of Network Connections and Equipment
Sub Totals
22,840
The following should balance out to fully allocate your resource costs across all activities:

Total Amount Allocated 3.6.1

Total Amount Allocated 3.6.2
Total Amount Allocated 3.6.3

0
50,100
7,000

Total Percent Allocated 3.6.1

Total Percent Allocated 3.6.2
Total Percent Allocated 3.6.3

3.7

0
3.7.1
0 < - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.1 - - - - - - - - - - - - - - - >
3.7.2
0 Allocation
Allocation
3.7.3
0 Percent
Amount
Activity Name
Allocate 3.7.1 >
0%
0 Installation of Network Connections and Equipment
Allocate 3.7.2 >
0%
0 Installation of Network Connections and Equipment
Allocate 3.7.3 >
0%
0 Installation of Network Connections and Equipment
Sub Totals
0
The following should balance out to fully allocate your resource costs across all activities:
Total Amount Allocated 3.7.1
0
Total Percent Allocated 3.7.1
Total Amount Allocated 3.7.2
0
Total Percent Allocated 3.7.2
Total Amount Allocated 3.7.3
0
Total Percent Allocated 3.7.3

3.8

0
3.8.1
0 < - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.1 - - - - - - - - - - - - - - - >
3.8.2
0 Allocation
Allocation
3.8.3
0 Percent
Amount
Activity Name
Allocate 3.8.1 >
0%
0 Installation of Network Connections and Equipment
Allocate 3.8.2 >
0%
0 Installation of Network Connections and Equipment
Allocate 3.8.3 >
0%
0 Installation of Network Connections and Equipment
Sub Totals
0
The following should balance out to fully allocate your resource costs across all activities:
Total Amount Allocated 3.8.1
0
Total Percent Allocated 3.8.1
Total Amount Allocated 3.8.2
0
Total Percent Allocated 3.8.2
Total Amount Allocated 3.8.3
0
Total Percent Allocated 3.8.3

3.9

0
3.9.1
0 < - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.1 - - - - - - - - - - - - - - - >
3.9.2
0 Allocation
Allocation
3.9.3
0 Percent
Amount
Activity Name
Allocate 3.9.1 >
0%
0 Installation of Network Connections and Equipment
Allocate 3.9.2 >
0%
0 Installation of Network Connections and Equipment
Allocate 3.9.3 >
0%
0 Installation of Network Connections and Equipment
Sub Totals
0
The following should balance out to fully allocate your resource costs across all activities:
Total Amount Allocated 3.9.1
0
Total Percent Allocated 3.9.1
Total Amount Allocated 3.9.2
0
Total Percent Allocated 3.9.2
Total Amount Allocated 3.9.3
0
Total Percent Allocated 3.9.3

3.10

0
3.10.1
0 < - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.1 - - - - - - - - - - - - - - - >
3.10.2
0 Allocation
Allocation
3.10.3
0 Percent
Amount
Activity Name
Allocate 3.10.1 >
0%
0 Installation of Network Connections and Equipment
Allocate 3.10.2 >
0%
0 Installation of Network Connections and Equipment
Allocate 3.10.3 >
0%
0 Installation of Network Connections and Equipment
Sub Totals
0
The following should balance out to fully allocate your resource costs across all activities:
Total Amount Allocated 3.10.1
0
Total Percent Allocated 3.10.1
Total Amount Allocated 3.10.2
0
Total Percent Allocated 3.10.2

Total Amount Allocated 3.10.3

Total Percent Allocated 3.10.3

Step 3 - Summarize Activity Costs

4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
4.9
4.10

Installation of Network Connections and Equipment

Trouble Shoot Network Connection Problems
Database Optimization and Maintenance
Data Migration and Integration
End User Reports and Programs
Strategic and Resource Management of Data

TOTAL ALLOCATED COSTS

149,110
206,315
148,940
33,720
74,890
40,725
0
0
0
0
653,700

TOTAL COSTS PER TAB 3

653,700

0
0
0
0

OUT OF BALANCE AMOUNT

Main Menu

Resource Pools

Activity Drivers

Overview

Activity Costing

Cost Objects

ical activities performed by the Department.

epartment. Subject Matter Experts within the

; such as Setting Up IP Addresses, Processing

how personnel spend their time. Surveys and

pend on various activities.

main activities that are somehow linked to customers.

costs spent each month by the Department.

ity 4.1 - - - - - - - - - - - - - - - >

k Connections and Equipment

k Connections and Equipment
k Connections and Equipment

Total Percent Allocated 3.1.1

Total Percent Allocated 3.1.2
Total Percent Allocated 3.1.3

ity 4.1 - - - - - - - - - - - - - - - >

k Connections and Equipment

k Connections and Equipment
k Connections and Equipment

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.2 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
35%
35,000 Trouble Shoot Network Connection Problems
0%
0 Trouble Shoot Network Connection Problems
0%
0 Trouble Shoot Network Connection Problems
Sub Totals
35,000
100% < Should add up to 100% if you are allocating any costs
0% < Should add up to 100% if you are allocating any costs
0% < Should add up to 100% if you are allocating any costs

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.2 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0 Trouble Shoot Network Connection Problems
0%
0 Trouble Shoot Network Connection Problems
0%
0 Trouble Shoot Network Connection Problems

Sub Totals
Total Percent Allocated 3.2.1
Total Percent Allocated 3.2.2
Total Percent Allocated 3.2.3

ity 4.1 - - - - - - - - - - - - - - - >

k Connections and Equipment

k Connections and Equipment
k Connections and Equipment

Total Percent Allocated 3.3.1

Total Percent Allocated 3.3.2
Total Percent Allocated 3.3.3

ity 4.1 - - - - - - - - - - - - - - - >

k Connections and Equipment

k Connections and Equipment
k Connections and Equipment

Total Percent Allocated 3.4.1

Total Percent Allocated 3.4.2
Total Percent Allocated 3.4.3

ity 4.1 - - - - - - - - - - - - - - - >

k Connections and Equipment

k Connections and Equipment
k Connections and Equipment

Total Percent Allocated 3.5.1

Total Percent Allocated 3.5.2
Total Percent Allocated 3.5.3

ity 4.1 - - - - - - - - - - - - - - - >

k Connections and Equipment

k Connections and Equipment
k Connections and Equipment

100% < Should add up to 100% if you are allocating any costs
0% < Should add up to 100% if you are allocating any costs
100% < Should add up to 100% if you are allocating any costs

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.2 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
20%
13,700 Trouble Shoot Network Connection Problems
0%
0 Trouble Shoot Network Connection Problems
0%
0 Trouble Shoot Network Connection Problems
Sub Totals
13,700
100% < Should add up to 100% if you are allocating any costs
0% < Should add up to 100% if you are allocating any costs
0% < Should add up to 100% if you are allocating any costs

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.2 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
65%
123,500 Trouble Shoot Network Connection Problems
0%
0 Trouble Shoot Network Connection Problems
70%
24,500 Trouble Shoot Network Connection Problems
Sub Totals
148,000
100% < Should add up to 100% if you are allocating any costs
0% < Should add up to 100% if you are allocating any costs
100% < Should add up to 100% if you are allocating any costs

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.2 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0 Trouble Shoot Network Connection Problems
5%
3,505 Trouble Shoot Network Connection Problems
5%
400 Trouble Shoot Network Connection Problems
Sub Totals
3,905
0% < Should add up to 100% if you are allocating any costs
100% < Should add up to 100% if you are allocating any costs
100% < Should add up to 100% if you are allocating any costs

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.2 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0 Trouble Shoot Network Connection Problems
10%
5,010 Trouble Shoot Network Connection Problems
10%
700 Trouble Shoot Network Connection Problems
Sub Totals
5,710

Total Percent Allocated 3.6.1

Total Percent Allocated 3.6.2
Total Percent Allocated 3.6.3

ity 4.1 - - - - - - - - - - - - - - - >

k Connections and Equipment

k Connections and Equipment
k Connections and Equipment

Total Percent Allocated 3.7.1

Total Percent Allocated 3.7.2
Total Percent Allocated 3.7.3

ity 4.1 - - - - - - - - - - - - - - - >

k Connections and Equipment

k Connections and Equipment
k Connections and Equipment

Total Percent Allocated 3.8.1

Total Percent Allocated 3.8.2
Total Percent Allocated 3.8.3

ity 4.1 - - - - - - - - - - - - - - - >

k Connections and Equipment

k Connections and Equipment
k Connections and Equipment

Total Percent Allocated 3.9.1

Total Percent Allocated 3.9.2
Total Percent Allocated 3.9.3

ity 4.1 - - - - - - - - - - - - - - - >

k Connections and Equipment

k Connections and Equipment
k Connections and Equipment

Total Percent Allocated 3.10.1

Total Percent Allocated 3.10.2

0% < Should add up to 100% if you are allocating any costs

100% < Should add up to 100% if you are allocating any costs
100% < Should add up to 100% if you are allocating any costs

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.2 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0 Trouble Shoot Network Connection Problems
0%
0 Trouble Shoot Network Connection Problems
0%
0 Trouble Shoot Network Connection Problems
Sub Totals
0
0% < Should add up to 100% if you are allocating any costs
0% < Should add up to 100% if you are allocating any costs
0% < Should add up to 100% if you are allocating any costs

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.2 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0 Trouble Shoot Network Connection Problems
0%
0 Trouble Shoot Network Connection Problems
0%
0 Trouble Shoot Network Connection Problems
Sub Totals
0
0% < Should add up to 100% if you are allocating any costs
0% < Should add up to 100% if you are allocating any costs
0% < Should add up to 100% if you are allocating any costs

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.2 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0 Trouble Shoot Network Connection Problems
0%
0 Trouble Shoot Network Connection Problems
0%
0 Trouble Shoot Network Connection Problems
Sub Totals
0
0% < Should add up to 100% if you are allocating any costs
0% < Should add up to 100% if you are allocating any costs
0% < Should add up to 100% if you are allocating any costs

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.2 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0 Trouble Shoot Network Connection Problems
0%
0 Trouble Shoot Network Connection Problems
0%
0 Trouble Shoot Network Connection Problems
Sub Totals
0
0% < Should add up to 100% if you are allocating any costs
0% < Should add up to 100% if you are allocating any costs

Total Percent Allocated 3.10.3

0% < Should add up to 100% if you are allocating any costs

4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
4.9
4.10

Place into
Single Cell
149,110
206,315
148,940
33,720
74,890
40,725
0
0
0
0
653,700

Activity Drivers

Final Report

Cost Objects

Glossary

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.3 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
5%
5,000 Database Optimization and Maintenance
0%
0 Database Optimization and Maintenance
0%
0 Database Optimization and Maintenance
Sub Totals
5,000

< - - - - - - - - - - - - - - - Allocation of
Allocation
Percent
10%
0%
0%
Sub Totals

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.3 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
85%
85,000 Database Optimization and Maintenance
0%
0 Database Optimization and Maintenance
85%
21,250 Database Optimization and Maintenance

< - - - - - - - - - - - - - - - Allocation of
Allocation
Percent
10%
0%
5%

Sub Totals

106,250

Sub Totals

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.3 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
10%
6,850 Database Optimization and Maintenance
0%
0 Database Optimization and Maintenance
0%
0 Database Optimization and Maintenance
Sub Totals
6,850

< - - - - - - - - - - - - - - - Allocation of
Allocation
Percent
0%
0%
0%
Sub Totals

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.3 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
2%
3,800 Database Optimization and Maintenance
0%
0 Database Optimization and Maintenance
0%
0 Database Optimization and Maintenance
Sub Totals
3,800

< - - - - - - - - - - - - - - - Allocation of
Allocation
Percent
0%
0%
0%
Sub Totals

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.3 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0 Database Optimization and Maintenance
20%
14,020 Database Optimization and Maintenance
20%
1,600 Database Optimization and Maintenance
Sub Totals
15,620

< - - - - - - - - - - - - - - - Allocation of
Allocation
Percent
0%
5%
5%
Sub Totals

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.3 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0 Database Optimization and Maintenance
20%
10,020 Database Optimization and Maintenance
20%
1,400 Database Optimization and Maintenance
Sub Totals
11,420

< - - - - - - - - - - - - - - - Allocation of
Allocation
Percent
0%
15%
15%
Sub Totals

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.3 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0 Database Optimization and Maintenance
0%
0 Database Optimization and Maintenance
0%
0 Database Optimization and Maintenance
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of
Allocation
Percent
0%
0%
0%
Sub Totals

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.3 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0 Database Optimization and Maintenance
0%
0 Database Optimization and Maintenance
0%
0 Database Optimization and Maintenance
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of
Allocation
Percent
0%
0%
0%
Sub Totals

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.3 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0 Database Optimization and Maintenance
0%
0 Database Optimization and Maintenance
0%
0 Database Optimization and Maintenance
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of
Allocation
Percent
0%
0%
0%
Sub Totals

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.3 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0 Database Optimization and Maintenance
0%
0 Database Optimization and Maintenance
0%
0 Database Optimization and Maintenance
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of
Allocation
Percent
0%
0%
0%
Sub Totals

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.4 - - - - - - - - - - - - - - - >

Allocation
Amount
Activity Name
10,000 Data Migration and Integration
0 Data Migration and Integration
0 Data Migration and Integration
10,000

< - - - - - - - - - - - - - - - Allocation of Costs to Activ

Allocation
Allocation
Percent
Amount
20%
20,000
0%
0
0%
0
Sub Totals
20,000

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.4 - - - - - - - - - - - - - - - >

Allocation
Amount
Activity Name
10,000 Data Migration and Integration
0 Data Migration and Integration
1,250 Data Migration and Integration

< - - - - - - - - - - - - - - - Allocation of Costs to Activ

Allocation
Allocation
Percent
Amount
5%
5,000
0%
0
5%
1,250

11,250

Sub Totals

6,250

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.4 - - - - - - - - - - - - - - - >

Allocation
Amount
Activity Name
0 Data Migration and Integration
0 Data Migration and Integration
0 Data Migration and Integration
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activ

Allocation
Allocation
Percent
Amount
15%
10,275
0%
0
0%
0
Sub Totals
10,275

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.4 - - - - - - - - - - - - - - - >

Allocation
Amount
Activity Name
0 Data Migration and Integration
0 Data Migration and Integration
0 Data Migration and Integration
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activ

Allocation
Allocation
Percent
Amount
12%
22,800
0%
0
20%
7,000
Sub Totals
29,800

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.4 - - - - - - - - - - - - - - - >

Allocation
Amount
Activity Name
0 Data Migration and Integration
3,505 Data Migration and Integration
400 Data Migration and Integration
3,905

< - - - - - - - - - - - - - - - Allocation of Costs to Activ

Allocation
Allocation
Percent
Amount
0%
0
0%
0
0%
0
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.4 - - - - - - - - - - - - - - - >

Allocation
Amount
Activity Name
0 Data Migration and Integration
7,515 Data Migration and Integration
1,050 Data Migration and Integration
8,565

< - - - - - - - - - - - - - - - Allocation of Costs to Activ

Allocation
Allocation
Percent
Amount
0%
0
15%
7,515
15%
1,050
Sub Totals
8,565

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.4 - - - - - - - - - - - - - - - >

Allocation
Amount
Activity Name
0 Data Migration and Integration
0 Data Migration and Integration
0 Data Migration and Integration
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activ

Allocation
Allocation
Percent
Amount
0%
0
0%
0
0%
0
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.4 - - - - - - - - - - - - - - - >

Allocation
Amount
Activity Name
0 Data Migration and Integration
0 Data Migration and Integration
0 Data Migration and Integration
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activ

Allocation
Allocation
Percent
Amount
0%
0
0%
0
0%
0
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.4 - - - - - - - - - - - - - - - >

Allocation
Amount
Activity Name
0 Data Migration and Integration
0 Data Migration and Integration
0 Data Migration and Integration
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activ

Allocation
Allocation
Percent
Amount
0%
0
0%
0
0%
0
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.4 - - - - - - - - - - - - - - - >

Allocation
Amount
Activity Name
0 Data Migration and Integration
0 Data Migration and Integration
0 Data Migration and Integration
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activ

Allocation
Allocation
Percent
Amount
0%
0
0%
0
0%
0
Sub Totals
0

- - - - - Allocation of Costs to Activity 4.5 - - - - - - - - - - - - - - - >

Activity Name
End User Reports and Programs
End User Reports and Programs
End User Reports and Programs

- - - - - Allocation of Costs to Activity 4.5 - - - - - - - - - - - - - - - >

Activity Name
End User Reports and Programs
End User Reports and Programs
End User Reports and Programs

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.6 - - - - - Allocation

Allocation
Percent
Amount
Activity Name
5%
5,000 Strategic and Resource Manageme
0%
0 Strategic and Resource Manageme
0%
0 Strategic and Resource Manageme
Sub Totals
5,000

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.6 - - - - - Allocation

Allocation
Percent
Amount
Activity Name
0%
0 Strategic and Resource Manageme
0%
0 Strategic and Resource Manageme
5%
1,250 Strategic and Resource Manageme

Sub Totals

- - - - - Allocation of Costs to Activity 4.5 - - - - - - - - - - - - - - - >

Activity Name
End User Reports and Programs
End User Reports and Programs
End User Reports and Programs

- - - - - Allocation of Costs to Activity 4.5 - - - - - - - - - - - - - - - >

Activity Name
End User Reports and Programs
End User Reports and Programs
End User Reports and Programs

- - - - - Allocation of Costs to Activity 4.5 - - - - - - - - - - - - - - - >

Activity Name
End User Reports and Programs
End User Reports and Programs
End User Reports and Programs

- - - - - Allocation of Costs to Activity 4.5 - - - - - - - - - - - - - - - >

Activity Name
End User Reports and Programs
End User Reports and Programs
End User Reports and Programs

1,250

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.6 - - - - - Allocation

Allocation
Percent
Amount
Activity Name
45%
30,825 Strategic and Resource Manageme
0%
0 Strategic and Resource Manageme
0%
0 Strategic and Resource Manageme
Sub Totals
30,825

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.6 - - - - - Allocation

Allocation
Percent
Amount
Activity Name
1%
1,900 Strategic and Resource Manageme
0%
0 Strategic and Resource Manageme
5%
1,750 Strategic and Resource Manageme
Sub Totals
3,650

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.6 - - - - - Allocation

Allocation
Percent
Amount
Activity Name
0%
0 Strategic and Resource Manageme
0%
0 Strategic and Resource Manageme
0%
0 Strategic and Resource Manageme
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.6 - - - - - Allocation

Allocation
Percent
Amount
Activity Name
0%
0 Strategic and Resource Manageme
0%
0 Strategic and Resource Manageme
0%
0 Strategic and Resource Manageme
Sub Totals
0

- - - - - Allocation of Costs to Activity 4.5 - - - - - - - - - - - - - - - >

Activity Name
End User Reports and Programs
End User Reports and Programs
End User Reports and Programs

- - - - - Allocation of Costs to Activity 4.5 - - - - - - - - - - - - - - - >

Activity Name
End User Reports and Programs
End User Reports and Programs
End User Reports and Programs

- - - - - Allocation of Costs to Activity 4.5 - - - - - - - - - - - - - - - >

Activity Name
End User Reports and Programs
End User Reports and Programs
End User Reports and Programs

- - - - - Allocation of Costs to Activity 4.5 - - - - - - - - - - - - - - - >

Activity Name
End User Reports and Programs
End User Reports and Programs
End User Reports and Programs

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.6 - - - - - Allocation

Allocation
Percent
Amount
Activity Name
0%
0 Strategic and Resource Manageme
0%
0 Strategic and Resource Manageme
0%
0 Strategic and Resource Manageme
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.6 - - - - - Allocation

Allocation
Percent
Amount
Activity Name
0%
0 Strategic and Resource Manageme
0%
0 Strategic and Resource Manageme
0%
0 Strategic and Resource Manageme
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.6 - - - - - Allocation

Allocation
Percent
Amount
Activity Name
0%
0 Strategic and Resource Manageme
0%
0 Strategic and Resource Manageme
0%
0 Strategic and Resource Manageme
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.6 - - - - - Allocation

Allocation
Percent
Amount
Activity Name
0%
0 Strategic and Resource Manageme
0%
0 Strategic and Resource Manageme
0%
0 Strategic and Resource Manageme
Sub Totals
0

sts to Activity 4.6 - - - - - - - - - - - - - - - >

Activity Name
and Resource Management of Data
and Resource Management of Data
and Resource Management of Data

sts to Activity 4.6 - - - - - - - - - - - - - - - >

Activity Name
and Resource Management of Data
and Resource Management of Data
and Resource Management of Data

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.7 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0
0%
0
0%
0
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.7 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0
0%
0
0%
0

0
0
0

0
0
0

sts to Activity 4.6 - - - - - - - - - - - - - - - >

Activity Name
and Resource Management of Data
and Resource Management of Data
and Resource Management of Data

sts to Activity 4.6 - - - - - - - - - - - - - - - >

Activity Name
and Resource Management of Data
and Resource Management of Data
and Resource Management of Data

sts to Activity 4.6 - - - - - - - - - - - - - - - >

Activity Name
and Resource Management of Data
and Resource Management of Data
and Resource Management of Data

sts to Activity 4.6 - - - - - - - - - - - - - - - >

Activity Name
and Resource Management of Data
and Resource Management of Data
and Resource Management of Data

Sub Totals

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.7 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0
0%
0
0%
0
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.7 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0
0%
0
0%
0
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.7 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0
0%
0
0%
0
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.7 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0
0%
0
0%
0
Sub Totals
0

0
0
0

0
0
0

0
0
0

0
0
0

sts to Activity 4.6 - - - - - - - - - - - - - - - >

Activity Name
and Resource Management of Data
and Resource Management of Data
and Resource Management of Data

sts to Activity 4.6 - - - - - - - - - - - - - - - >

Activity Name
and Resource Management of Data
and Resource Management of Data
and Resource Management of Data

sts to Activity 4.6 - - - - - - - - - - - - - - - >

Activity Name
and Resource Management of Data
and Resource Management of Data
and Resource Management of Data

sts to Activity 4.6 - - - - - - - - - - - - - - - >

Activity Name
and Resource Management of Data
and Resource Management of Data
and Resource Management of Data

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.7 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0
0%
0
0%
0
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.7 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0
0%
0
0%
0
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.7 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0
0%
0
0%
0
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.7 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0%
0
0%
0
0%
0
Sub Totals
0

0
0
0

0
0
0

0
0
0

0
0
0

------------>

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.8 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0
0%
0
0
0%
0
0
0%
0
Sub Totals
0

<---------------A
Allocation
Percent
0
0%
0
0%
0
0%
Sub Totals

------------>

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.8 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0
0%
0
0
0%
0
0
0%
0

<---------------A
Allocation
Percent
0
0%
0
0%
0
0%

Sub Totals

Sub Totals

------------>

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.8 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0
0%
0
0
0%
0
0
0%
0
Sub Totals
0

<---------------A
Allocation
Percent
0
0%
0
0%
0
0%
Sub Totals

------------>

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.8 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0
0%
0
0
0%
0
0
0%
0
Sub Totals
0

<---------------A
Allocation
Percent
0
0%
0
0%
0
0%
Sub Totals

------------>

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.8 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0
0%
0
0
0%
0
0
0%
0
Sub Totals
0

<---------------A
Allocation
Percent
0
0%
0
0%
0
0%
Sub Totals

------------>

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.8 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0
0%
0
0
0%
0
0
0%
0
Sub Totals
0

<---------------A
Allocation
Percent
0
0%
0
0%
0
0%
Sub Totals

------------>

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.8 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0
0%
0
0
0%
0
0
0%
0
Sub Totals
0

<---------------A
Allocation
Percent
0
0%
0
0%
0
0%
Sub Totals

------------>

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.8 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0
0%
0
0
0%
0
0
0%
0
Sub Totals
0

<---------------A
Allocation
Percent
0
0%
0
0%
0
0%
Sub Totals

------------>

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.8 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0
0%
0
0
0%
0
0
0%
0
Sub Totals
0

<---------------A
Allocation
Percent
0
0%
0
0%
0
0%
Sub Totals

------------>

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.8 - - - - - - - - - - - - - - - >

Allocation
Allocation
Percent
Amount
Activity Name
0
0%
0
0
0%
0
0
0%
0
Sub Totals
0

<---------------A
Allocation
Percent
0
0%
0
0%
0
0%
Sub Totals

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.9 - - - - - - - - - - - - - - - >

Allocation
Amount
Activity Name
0
0
0
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activ

Allocation
Allocation
Percent
Amount
0
0%
0
0
0%
0
0
0%
0
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.9 - - - - - - - - - - - - - - - >

Allocation
Amount
Activity Name
0
0
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activ

Allocation
Allocation
Percent
Amount
0
0%
0
0
0%
0
0
0%
0

Sub Totals

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.9 - - - - - - - - - - - - - - - >

Allocation
Amount
Activity Name
0
0
0
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activ

Allocation
Allocation
Percent
Amount
0
0%
0
0
0%
0
0
0%
0
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.9 - - - - - - - - - - - - - - - >

Allocation
Amount
Activity Name
0
0
0
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activ

Allocation
Allocation
Percent
Amount
0
0%
0
0
0%
0
0
0%
0
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.9 - - - - - - - - - - - - - - - >

Allocation
Amount
Activity Name
0
0
0
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activ

Allocation
Allocation
Percent
Amount
0
0%
0
0
0%
0
0
0%
0
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.9 - - - - - - - - - - - - - - - >

Allocation
Amount
Activity Name
0
0
0
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activ

Allocation
Allocation
Percent
Amount
0
0%
0
0
0%
0
0
0%
0
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.9 - - - - - - - - - - - - - - - >

Allocation
Amount
Activity Name
0
0
0
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activ

Allocation
Allocation
Percent
Amount
0
0%
0
0
0%
0
0
0%
0
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.9 - - - - - - - - - - - - - - - >

Allocation
Amount
Activity Name
0
0
0
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activ

Allocation
Allocation
Percent
Amount
0
0%
0
0
0%
0
0
0%
0
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.9 - - - - - - - - - - - - - - - >

Allocation
Amount
Activity Name
0
0
0
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activ

Allocation
Allocation
Percent
Amount
0
0%
0
0
0%
0
0
0%
0
Sub Totals
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activity 4.9 - - - - - - - - - - - - - - - >

Allocation
Amount
Activity Name
0
0
0
0

< - - - - - - - - - - - - - - - Allocation of Costs to Activ

Allocation
Allocation
Percent
Amount
0
0%
0
0
0%
0
0
0%
0
Sub Totals
0

- - - - - - - Allocation of Costs to Activity 4.10 - - - - - - - - - - - - - - - >

Activity Name
0
0
0

- - - - - - - Allocation of Costs to Activity 4.10 - - - - - - - - - - - - - - - >

Activity Name
0
0
0

- - - - - - - Allocation of Costs to Activity 4.10 - - - - - - - - - - - - - - - >

Activity Name
0
0
0

- - - - - - - Allocation of Costs to Activity 4.10 - - - - - - - - - - - - - - - >

Activity Name
0
0
0

- - - - - - - Allocation of Costs to Activity 4.10 - - - - - - - - - - - - - - - >

Activity Name
0
0
0

- - - - - - - Allocation of Costs to Activity 4.10 - - - - - - - - - - - - - - - >

Activity Name
0
0
0

- - - - - - - Allocation of Costs to Activity 4.10 - - - - - - - - - - - - - - - >

Activity Name
0
0
0

- - - - - - - Allocation of Costs to Activity 4.10 - - - - - - - - - - - - - - - >

Activity Name
0
0
0

- - - - - - - Allocation of Costs to Activity 4.10 - - - - - - - - - - - - - - - >

Activity Name
0
0
0

- - - - - - - Allocation of Costs to Activity 4.10 - - - - - - - - - - - - - - - >

Activity Name
0
0
0

Cost Model for Data Management Center (DMC)

Activity Drivers
Purpose
The purpose of this worksheet is to identify and capture a driver that can be used to allocate the Activity Costs per Tab 4 to
cost objects that the department wants to use for control over costs. These activity drivers will also help calculate unit cost
which will be used to help benchmark costs over future periods. If the Cost Object is the same as your activities, then you
do not need to complete Tab 6 - Cost Objects.

Step 1 - Identify the output metric that can used to drive and allocate activity costs

4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
4.9
4.10

Activities per Tab 4

Installation of Network Connections and Equipment
Trouble Shoot Network Connection Problems
Database Optimization and Maintenance
Data Migration and Integration
End User Reports and Programs
Strategic and Resource Management of Data

Output Metric (Activity Driver)

Number of Installations
Number of Help Desk Tickets
Number of Database Work Orders
Number of Data Transfer Projects
Number of User Development Requests
Number of Unique Data Repositories
0
0
0
0

Step 2 - Where applicable and measurable, convert your costs into hourly rates based on time involved.

5.1
5.2
5.3
5.4
5.5
5.6
5.7
5.8
5.9
5.10

Activity
Installation of Network Connections and Equipment
Trouble Shoot Network Connection Problems
UNABLE TO MEASURE
UNABLE TO MEASURE
End User Reports and Programs
UNABLE TO MEASURE

Total
Hours
Volume per Unit
5
35
135
2

30

Total
Hours
175
270

60

ocate the Activity Costs per Tab 4 to

ers will also help calculate unit cost
e same as your activities, then you

Total
Units

c (Activity Driver)
ns
k Tickets
Work Orders
sfer Projects
elopment Requests
ata Repositories

5
135
6
2
2
4

rates based on time involved.

Cost per
Cost per
Above
Hours
29,822 $
170.41
1,528 $
5.66

37,445 $

624.08

Unit
Cost
29,822
1,528
24,823
16,860
37,445
10,181
#VALUE!
#VALUE!
#VALUE!
#VALUE!
Total

Total
Cost
149,110
206,315
148,940
33,720
74,890
40,725
0
0
0
0
653,700

Main Menu

Resource Pools

Overview

Activity Costing

Activity Drivers

Final Report

Cost Objects

Glossary

Cost Model for Data Management Center (DMC)

Cost Objects
Purpose
The purpose of this worksheet is to describe each of the cost objects that the department wants to use for
managing costs. Cost objects may differ from your activities since they can represent anything for which you
want to measure costs. If your activities represent your cost objects, then you do not have to complete this worksheet.

Step 1 - Identify Cost Objects for Each Activity and if different, then allocate the
activity costs and identify the driver used for measuring the Cost Object
Ref
Activity / Cost Object
4.1 Installation of Network Connections and Equipment
[Link] New Network Taps
[Link] Setup Local Area Networks - Remote Sites
[Link]
[Link]
[Link]

Activity
Cost
149,110

15%
85%

Totals

4.2 Trouble Shoot Network Connection Problems

[Link] ACTIVITIES USED FOR COST OBJECTS
[Link] REFER BACK TO STEP 3 / TAB 4
[Link]
[Link]
[Link]

Activity
Cost
206,315

Totals

4.3 Database Optimization and Maintenance

[Link] Routine Scheduled Maintenance
[Link] Unscheduled Fixes and Bugs
[Link]
[Link]
[Link]

Activity
Cost
148,940

100%
% of Time
Spent On

0%
% of Time
Spent On
65%
35%

Totals

4.4 Data Migration and Integration

[Link] Design & Develop Interfaces
[Link] Data Extract / Transform / Loads (ETL)
[Link]
[Link]
[Link]

% of Time
Spent On

Activity
Cost
33,720

100%
% of Time
Spent On
40%
60%

Totals
Activity
Cost
74,890

4.5 End User Reports and Programs

[Link] One Time Ad Hoc Requests
[Link] New Functional Procedure
[Link]
[Link]
[Link]

% of Time
Spent On
70%
30%

Totals
Activity
Cost
40,725

4.6 Strategic and Resource Management of Data

[Link] ACTIVITIES USED FOR COST OBJECTS
[Link] REFER BACK TO STEP 3 / TAB 4
[Link]
[Link]
[Link]

Totals
Activity
Cost
4.7

100%

100%
% of Time
Spent On

0%
% of Time
Spent On

[Link]
[Link]
[Link]
[Link]
[Link]
Totals
Activity
Cost
4.8

0%
% of Time
Spent On

[Link]
[Link]
[Link]
[Link]
[Link]
Totals
Activity
Cost
4.9

0%
% of Time
Spent On

[Link]
[Link]
[Link]
[Link]
[Link]
Totals

0%

Activity
Cost
4.10

% of Time
Spent On
0

[Link]
[Link]
[Link]
[Link]
[Link]
Totals
Here is a quick double check to make sure you didn't miss anything:
Total Activity Cost per this Worksheet
653,700
Total Activity Cost per Tab 4
653,700
Difference
0

0%

Main Menu

Resource Pools

Activity Drivers

Final Report

Overview

Activity Costing

Cost Objects

Glossary

wants to use for

thing for which you
e to complete this worksheet.

Allocated
Cost

Output Driver

22,367 Number of New Taps

126,744 Number of Remote LAN Setups
0
0
0
149,110
Allocated
Cost

Output Driver

Total
Units

Unit
Cost

18 $
12 $

Total
Units

1,242.58
10,561.96
#DIV/0!
#DIV/0!
#DIV/0!

Ref
[Link]
[Link]
[Link]
[Link]
[Link]

Unit
Cost
[Link]
[Link]
[Link]
[Link]
[Link]

0
Allocated
Cost

Output Driver

96,811 Number of Maintenance Routines

52,129 Number of Unscheduled Action Events
0
0
0
148,940
Allocated
Cost

Output Driver

13,488 Number of Interface Tables

20,232 Number of ETL Routines Completed
0
0
0

Total
Units

Unit
Cost

27 $
11 $

Total
Units

3,585.59 [Link]
4,739.00 [Link]
[Link]
[Link]
[Link]

Unit
Cost
1 $
2 $

Ref

Ref

13,488.00 [Link]
10,116.00 [Link]
[Link]
[Link]
[Link]

33,720
Allocated
Cost

Output Driver

Total
Units

52,423 Number of End User Requests

22,467 Number of Functional Reworks
0
0
0
74,890
Allocated
Cost

Output Driver

Unit
Cost
5 $
1 $

Total
Units

Ref

10,484.60 [Link]
22,467.00 [Link]
[Link]
[Link]
[Link]

Unit
Cost

Ref
[Link]
[Link]
[Link]
[Link]
[Link]

0
Allocated
Cost

Output Driver

Total
Units

Unit
Cost

Ref
[Link]
[Link]
[Link]
[Link]
[Link]

0
Allocated
Cost

Output Driver

Total
Units

Unit
Cost

Ref
[Link]
[Link]
[Link]
[Link]
[Link]

0
Allocated
Cost

Output Driver

Total
Units

Unit
Cost

Ref
[Link]
[Link]
[Link]
[Link]
[Link]

Allocated
Cost

Output Driver

Total
Units

Unit
Cost

Ref
[Link]
[Link]
[Link]
[Link]
[Link]

Cost Model for Data Management Center (DMC)

Final Report
Purpose
This worksheet captures and reports your costs as determined by various tabs in this workbook.
Indicate the Reporting Period >

Jul-07

1. Departmental Costs by Resource (Baseline Cost to be Allocated)

3.1
3.2
3.3
3.4
3.5
3.6
3.7
3.8
3.9
3.10

Resource Pool
Network Engineers
Database Administrators
Operational Management
Service Support / Help Desk
Hardware and Equipment
External / Indirect Costs

Amount
100,000
125,000
68,500
225,000
78,100
57,100
0
0
0
0
653,700

0
0
0
0
Total Resource Costs

2. Cost by Cost Objects (Final Allocated Costs)

Ref
[Link]
[Link]
4.2
[Link]
[Link]
[Link]
[Link]
[Link]
[Link]
4.6

Cost Object
New Network Taps
Setup Local Area Networks - Remote Sites
Installation of Network Connections and Equipment
Routine Scheduled Maintenance
Unscheduled Fixes and Bugs
Design & Develop Interfaces
Data Extract / Transform / Loads (ETL)
One Time Ad Hoc Requests
New Functional Procedure
Strategic and Resource Management of Data

$
$
$
$
$
$
$
$
$
$

Amount
22,367
126,744
206,315
96,811
52,129
13,488
20,232
52,423
22,467
40,725

Units
18
12
135
27
11
1
2
5
1
4

Total Cost Object Costs

Out of Balance Amount

653,700
0

3. The information above can be presented in graphic form per below:

Resource Cost Breakdown

External / Indirect Costs; 57,100 Network Engineers; 100,000

Hardware and Equipment; 78,100
Database Administrators; 125,000
Service Support / Help Desk; 225,000
Operational Management; 68,500

Final Cost Breakdown

New Network Taps

Setup Local Area Networks Remote Sites
Installation of Network
Connections and Equipment
Routine Scheduled Maintenance
Unscheduled Fixes and Bugs
Design & Develop Interfaces
Data Extract / Transform /
Loads (ETL)
One Time Ad Hoc Requests
New Functional Procedure

Unscheduled Fixes and Bugs

Design & Develop Interfaces
Data Extract / Transform /
Loads (ETL)
One Time Ad Hoc Requests
New Functional Procedure
Strategic and Resource
Management of Data

Jul-07

$
$
$
$
$
$
$
$
$
$

Unit Cost
1,242.58
10,561.96
1,528.26
3,585.59
4,739.00
13,488.00
10,116.00
10,484.60
22,467.00
10,181.25

Main Menu

Resource Pools

Activity Drivers

Overview

Activity Costing

Cost Objects

00,000

25,000

; 68,500

New Network Taps

Setup Local Area Networks Remote Sites

Installation of Network
Connections and Equipment

Routine Scheduled Maintenance

Unscheduled Fixes and Bugs

Design & Develop Interfaces

Data Extract / Transform /

Loads (ETL)

One Time Ad Hoc Requests

New Functional Procedure

Unscheduled Fixes and Bugs

Design & Develop Interfaces

Data Extract / Transform /

Loads (ETL)

One Time Ad Hoc Requests

New Functional Procedure

Strategic and Resource

Management of Data

Final Report
Glossary

Cost Model for Data Management Center (DMC)

Glossary of Terms
Activity - Actions taken to produce some form of output, such as setting up IP addresses or Processing Invoices.
Usually consists of several tasks.
Activity Based Costing - A methodology for allocating resources to activities and allocating activities
to cost objects based on allocation drivers.
Activity Driver - A basis for allocating activity costs to cost objects such as customer service activities. Usually
is determined based on a cause effect relationship; i.e. the more drivers consumed, the more costs.
Actual Cost - Amount actually spent on resources per the General Ledger
Allocation - A logical method of allocating costs based on cause effect relationships that reflects consumption.
Cost Object - What you would like to assign cost to, such as the cost of services. A cost object can be
anything that you want to measure cost against. For example, in the world of financial
accounting, a general ledger account would be the cost object for capturing and reporting cost.
Direct Cost - Cost that are directly traceable to the project and charged to the project without allocations involved
Drivers - The use of units, throughputs or some output that serves as the logical basis for allocating cost
Indirect Cost - Cost not directly associated with a project, but allocated to reflect the fact that the project
gets a benefit from the resource and should reflect some measure of its cost.
Period - Time periods used in the model such as one year or two quarters. The initial period used in
the model is usually the previous fiscal year for baseline data and any periods thereafter are used for
planning and budgeting in the current fiscal year.
Resource - Departmental assets (labor, equipment, etc.) that perform the work (activities).
Resource Driver - A basis for allocating resource costs to activities
Resource Pool - A set of resources (labor, equipment, etc.) that collectively comes together
so that the organization can execute on a service or activity.
Unit Cost - Total Activity Cost divided by Driver Volume. Unit Cost are often used for comparisons and
benchmarking to reduce costs over time. Unit cost are also used for budgeting based on future expected
volumes.

ocessing Invoices.

ctivities. Usually

ts consumption.

llocations involved

Main Menu

Resource Pools

Activity Drivers

Final Report

Overview

Activity Costing

Cost Objects

Glossary