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Methodology: Activity Based Modeling PAGE 7 Methodology: Activity Based Modeling Overview Activity Based Modeling is the methodology for building activity-based information and integrating it into a company’s management reporting system. The following objectives are part of this methodology: - Identify the type of activity-based system needed (the business issues to be addressed.) - Identify the software best suited to run the system. - Gather data and develop cost model(s). - Integrate the system with the data sources into the client’s management reporting system. Questions 1. What is the General Ledger structure? 2. On what system does the GL reside and how can the data be transferred to the PC? 3. Where does the driver data exist? In what form? 4. What will you do with information on every product (customer), that you cannot do with information on every product line? (Why do you think you need so much detail?) 5. Have you identified business processes in your company? Do you have process owners? Hints - There is no single formula for Activity Based Modeling - Each project is unique and should be structured around the client’s business objectives - Decentralized operations take more effort than centralized - The client’s business objective may be served by a simple rather than complex system - Prioritize opportunities, recognizing that they will change over time. - Utilize experience consultants (either as a team member or in a QA role) Issues The following “Pitfalls” are specific to Activity Based Modeling and taken from Arthur Andersens Lessons from the ABM Battlefield: 3. Failure to Understand the Three Views of Costs 4. Financial Person Heading the Project 7. Lack of Training 8. Consultant Did Everything 9. Lack of Cost Management Expertise 11. Failure to Do a Pilot First 12. Too Much Detail 13. Too Little Detail 14. Problems in Collecting Activity Data 15. Inaccurate Assignment Costs 16. Unavailability of Detailed Data 17. Assignment of Costs to the Wrong Y