simple abc model
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Cost Model for Data Management Center (DMC)
Main Menu
IntroductionThis workbook was developed to assist the Data Management Center (DMC) in gaining better insights behind the
In order to better understand costs, the following steps were taken to develop this spreadsheet model
!. Identif" all of the resources available to DMC and the associated costs of the resources (personnel, e#uipment,
$. Identif" all of the ma%or activities of DMC such as setting up I& addresses, installing network e#uipment, etc.
'. Map a relationship between the resources and activities referred to as *esource Drivers (allocates costs to
+. Map a relationship between the activities and cost ob%ects referred to as ctivit" Drivers (allocates activit" co
-. Determine the costs of each service, product or whatever "ou consider "our cost ob%ect within the model.
ince cost data, activities, and other attributes change, this model should be reviewed and updated at least once
Data /ntr" Cell 0
Tab Description &urpose
! tarting point for using this cost model
$ ome background information on how this model works
' Identif" resource pools and their related costs as a starti
+ Identif" and describe the ke" activities performed b" the
- 1ased on anal"sis, determine the output metrics for allo
2 Identif" and describe the cost ob%ects that DMC wants to
3 *eport of costs b" cost ob%ects
4 5lossar" of terms used related to this cost model
Point of Contact
Matt 6. /vans
Main Menu
7verview
Main Menu
7verview
*esource &ools (tep !)
ctivit" Costing (tep $)
ctivit" Drivers (tep ')
Cost 7b%ects (tep +)
8inal *eport (tep -)
5lossar"
www.e9infm.com
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cost of operations.
, etc.)
e" activities)
st to "our services)
a "ear.
g point for the model
Data Management Center
ating the costs
use
*esource &ools ctivit" Drivers 8inal *eport
ctivit" Costing Cost 7b%ects 5lossar"
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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 incurconsumption of resources. s end users demand products or services, activities must be performed.
How are Costs Allocated?The model uses a two step process to allocate costs
have identified the actual costs, then "ou have to determine how to allocate all of these costs (resourc
are performed b" the department (or whatever domain "ou are building the model to). :abor costs ar
looking at the percentage of time people spend on various activities.
different service lines "ou perform for customers). 8or e9ample, the number of help desk tickets procedriver to allocate costs from the help desk activit" to help desk support costs.
How do I use the Model?The model can help a department understand the following
;hat is the true costs of the services we are providing to our customers<
6ow much should we charge customers for the cost of our services<
;hat are low and high priorit" activities in terms of funding
How do I use the information in this Model?
=ou want to ke"in on what "our ctivit" Costs are and also look at those activities that ma" not be linkcustomers. 8or e9ample, if "ou have significant costs for nonvalue added activities (not close to the c
"ou might want to pursue more lean approaches to incurring these costs. 8or e9ample, if "ou are forc
"our costs, then "ou would not want to cut activities ver" close to the customer. lso, "ou can e9press
costs in terms of >nit Costs. This is a common benchmark for reducing "our costs over time.
How do I update ! maintain the Model?The following inputs to this model ma" re#uire updating
! ctual Costs for *esources
1ased on invoices, 5eneral :edger *eports and other sources, the actual costs as of a cu
change. 8or e9ample, newl" awarded contracts, e9pansion of staffing resources, and instae#uipment will change the current costs captured for resources on tab ' of this model.
$ ctivities &erformed
1ased on changes in what a department does, the activities on tab + ma" change. 8or e9a
department discontinues a ke" service or starts providing a new service, then this model w
updating.
' llocation of *esources (*esource Drivers)
If resources change or activities change, then "ou will need to update the resource drivers
allocating the costs between the resources and the activities. dditionall", it is a good idea
current allocations used since people ma" shift in how much time the" spend on an activit
+ ?ew ctivities *e#uire ?ew Drivers and Cost 7b%ects
"tep #$ =ou have to pull actual costs (what was spent) per the most reliable source, such as the 5ene
"tep % 7nce "ou understand the costs b" activities, then "ou need to allocate these costs to "our cos
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In the event a department begins offering a new service to a customer, this will re#uire reb
model to include new resource costs, drivers, activities, and cost ob%ects.
&hat are some rules to follow in 'uilding the Model?
!
:edger since this is the official s"stem of record for costs.
$
in order to keep the model simple and manageable.
'
group all of these activities together and allocate using a single driver such as direct labor
:ink to 5eneral :edger ;here practical, tr" to obtain and balance "our cost data directl"
&rioriti@e the ctivities If the number of activities is greater than ten, "ou ma" want to focu
5roup ?on Traceable ctivities ome activities are difficult to trace back to specific resou
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costs through the
es) to the activities that
t"picall" allocated b"
ssed is an output
ed toustomer), then
d to reduce
"our
off period will most likel"
llation of new
mple, if a
ill re#uire
involved in
to validate the
.
Main Menu *esource &ools ctivit" Drivers 8inal *eport
7verview ctivit" Costing Cost 7b%ects 5lossar"
ral :edger. 7nce "ou
t ob%ects (such as the
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uilding the
ost.
ith the 5eneral
s on the vital few activities
rce pools. Ma" want to
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Cost Model for Data Management Center (DMC)
esource Pools
PurposeThe purpose of this worksheet is to identif" and capture all of the resources and their associated c
starting point in allocating costs to activities. This is the baseline for developing the rest of the mod
Instructions recommended practice is to determine the total costs of running the department for one full mont
resource pools that are linked to specific services or activities. =ou ma" have to start b" listing all o
department and then group them together based on what the" do.
"tep # Capture the total overall costs for each resource pool
Actual
Resource Pool Costs
'.! ?etwork /ngineers !AA,AAA Detail Cost chedule a'.$ Database dministrators !$-,AAA Detail Cost chedule a
'.' 7perational Management 24,-AA Detail Cost chedule a
'.+ ervice upport B 6elp Desk $$-,AAA endor Invoices and 5
'.- 6ardware and /#uipment 34,!AA Inventor" Control *eco
'.2 /9ternal B Indirect Costs -3,!AA nal"sis with ub%ect
'.3
'.4
'.
'.!A
Total Cost ccounted 8or in this Model 2-',3AA 4-E
Total Cost Incurred for 1aseline &eriod 33A,AAA !AAE
Cost ?ot ccounted 8or in this Model !!2,'AA !-E
"tep % If possi'le* tr+ to 'rea,down the Actual Costs per a'ove into components s
e-uipment* and indirect cost since each of these components might have to get allNOTE: The template below is setup for three components - feel free to modify as needed for a goo
Actual Direct Labor Costs
Resource Pool Costs '.n.!
'.! ?etwork /ngineers !AA,AAA !AA,AAA
'.$ Database dministrators !$-,AAA !AA,AAA
'.' 7perational Management 24,-AA 24,-AA
'.+ ervice upport B 6elp Desk $$-,AAA !A,AAA
'.- 6ardware and /#uipment 34,!AA A
'.2 /9ternal B Indirect Costs -3,!AA A'.3 A A A
'.4 A A A
'. A A A
'.!A A A A
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sts. This represents an important
l.
h and break out this costs into
the personnel assigned to the
Time
Frame
nd 5eneral :edger *eports FulA3nd 5eneral :edger *eports FulA3
nd 5eneral :edger *eports FulA3
eneral :edger *eports FulA3
rds and 5eneral :edger *eports FulA3
atter /9perts FulA3
uch as la'or*
cated differentl+cost allocation.
Equipment Indirect Costs Out of Balance
'.n.$ '.n.' Amount
A A A
A $-,AAA A
A A A
A '-,AAA A
3A,!AA 4,AAA A
-A,!AA 3,AAA AA A A
A A A
A A A
A A A
A
Main Menu *esource &ools ctivit" Dri
7verview ctivit" Costing Cost 7b%e
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ers 8inal *eport
ts 5lossar"
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Cost Model for Data Management Center (DMC)
Activit+ Costing
Purpose
The purpose of this worksheet is to allocate "our resource pool costs (tab ') to a list of critical activities
InstructionsThere are two important steps to completing this worksheet
! Identif" and describe the various activities performed b" the resources in the Department.
Department should have a good overall understanding of department activitiesG such as e
1udget *e#uests, and Installing ?ew ?etwork Connections.
$ In order to allocate resource pool costs to activities, "ou will need to determine how person
personal interviews are often used to ascertain the proportion of time people spend on vari
"tep # .ist /e+ Activities1riefl" describe the ke" activities performed b" the Department. Tr" to keep this list to the main activitie
t the same time, the list should be complete enough to account for most of the resource costs spent
+.! Installation of ?etwork Connections and /#uipment
+.$ Trouble hoot ?etwork Connection &roblems
+.' Database 7ptimi@ation and Maintenance
+.- Data Migration and Integration
+.2 /nd >ser *eports and &rograms
+.3 trategic and *esource Management of Data
+.4
+.+.!A
"tep % 0or each activit+* allocate the resource pool costs across to each activit+
'.! ?etwork /ngineers
'.!.! !AA,AAA H llocation of Costs to ctivit" +.!
'.!.$ A llocation llocation
'.!.' A &ercent mount ctivit" ?ame
llocate '.!.! 0 $-E $-,AAA Installation of ?etwork Connectio
llocate '.!.$ 0 AE A Installation of ?etwork Connectio
llocate '.!.' 0 AE A Installation of ?etwork Connectio
ub Totals $-,AAAThe following should balance out to fully allocate your resource costs across all activities:
Total mount llocated '.!.! !AA,AAA Total &erce
Total mount llocated '.!.$ A Total &erce
Total mount llocated '.!.' A Total &erce
'.$ Database dministrators
'.$.! !AA,AAA H llocation of Costs to ctivit" +.!
'.$.$ A llocation llocation
'.$.' $-,AAA &ercent mount ctivit" ?ame
llocate '.$.! 0 AE A Installation of ?etwork Connectio
llocate '.$.$ 0 AE A Installation of ?etwork Connectio llocate '.$.' 0 AE A Installation of ?etwork Connectio
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ub Totals A
The following should balance out to fully allocate your resource costs across all activities:
Total mount llocated '.$.! !AA,AAA Total &erce
Total mount llocated '.$.$ A Total &erce
Total mount llocated '.$.' $-,AAA Total &erce
'.' 7perational Management '.'.! 24,-AA H llocation of Costs to ctivit" +.!
'.'.$ A llocation llocation
'.'.' A &ercent mount ctivit" ?ame
llocate '.'.! 0 !AE 2,4-A Installation of ?etwork Connectio
llocate '.'.$ 0 AE A Installation of ?etwork Connectio
llocate '.'.' 0 AE A Installation of ?etwork Connectio
ub Totals 2,4-A
The following should balance out to fully allocate your resource costs across all activities:
Total mount llocated '.'.! 24,-AA Total &erce
Total mount llocated '.'.$ A Total &erce
Total mount llocated '.'.' A Total &erce
'.+ ervice upport B 6elp Desk
'.+.! !A,AAA H llocation of Costs to ctivit" +.!
'.+.$ A llocation llocation
'.+.' '-,AAA &ercent mount ctivit" ?ame
llocate '.+.! 0 $AE '4,AAA Installation of ?etwork Connectio
llocate '.+.$ 0 AE A Installation of ?etwork Connectio
llocate '.+.' 0 -E !,3-A Installation of ?etwork Connectio
ub Totals ',3-A
The following should balance out to fully allocate your resource costs across all activities:
Total mount llocated '.+.! !A,AAA Total &erce
Total mount llocated '.+.$ A Total &erceTotal mount llocated '.+.' '-,AAA Total &erce
'.- 6ardware and /#uipment
'.-.! A H llocation of Costs to ctivit" +.!
'.-.$ 3A,!AA llocation llocation
'.-.' 4,AAA &ercent mount ctivit" ?ame
llocate '.-.! 0 AE A Installation of ?etwork Connectio
llocate '.-.$ 0 3AE +,A3A Installation of ?etwork Connectio
llocate '.-.' 0 3AE -,2AA Installation of ?etwork Connectio
ub Totals -+,23A
The following should balance out to fully allocate your resource costs across all activities:
Total mount llocated '.-.! A Total &erceTotal mount llocated '.-.$ 3A,!AA Total &erce
Total mount llocated '.-.' 4,AAA Total &erce
'.2 /9ternal B Indirect Costs
'.2.! A H llocation of Costs to ctivit" +.!
'.2.$ -A,!AA llocation llocation
'.2.' 3,AAA &ercent mount ctivit" ?ame
llocate '.2.! 0 AE A Installation of ?etwork Connectio
llocate '.2.$ 0 +AE $A,A+A Installation of ?etwork Connectio
llocate '.2.' 0 +AE $,4AA Installation of ?etwork Connectio
ub Totals $$,4+AThe following should balance out to fully allocate your resource costs across all activities:
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Total mount llocated '.2.! A Total &erce
Total mount llocated '.2.$ -A,!AA Total &erce
Total mount llocated '.2.' 3,AAA Total &erce
'.3 A
'.3.! A H llocation of Costs to ctivit" +.!
'.3.$ A llocation llocation'.3.' A &ercent mount ctivit" ?ame
llocate '.3.! 0 AE A Installation of ?etwork Connectio
llocate '.3.$ 0 AE A Installation of ?etwork Connectio
llocate '.3.' 0 AE A Installation of ?etwork Connectio
ub Totals A
The following should balance out to fully allocate your resource costs across all activities:
Total mount llocated '.3.! A Total &erce
Total mount llocated '.3.$ A Total &erce
Total mount llocated '.3.' A Total &erce
'.4 A '.4.! A H llocation of Costs to ctivit" +.!
'.4.$ A llocation llocation
'.4.' A &ercent mount ctivit" ?ame
llocate '.4.! 0 AE A Installation of ?etwork Connectio
llocate '.4.$ 0 AE A Installation of ?etwork Connectio
llocate '.4.' 0 AE A Installation of ?etwork Connectio
ub Totals A
The following should balance out to fully allocate your resource costs across all activities:
Total mount llocated '.4.! A Total &erce
Total mount llocated '.4.$ A Total &erce
Total mount llocated '.4.' A Total &erce
'. A
'..! A H llocation of Costs to ctivit" +.!
'..$ A llocation llocation
'..' A &ercent mount ctivit" ?ame
llocate '..! 0 AE A Installation of ?etwork Connectio
llocate '..$ 0 AE A Installation of ?etwork Connectio
llocate '..' 0 AE A Installation of ?etwork Connectio
ub Totals A
The following should balance out to fully allocate your resource costs across all activities:
Total mount llocated '..! A Total &erce
Total mount llocated '..$ A Total &erce
Total mount llocated '..' A Total &erce
'.!A A
'.!A.! A H llocation of Costs to ctivit" +.!
'.!A.$ A llocation llocation
'.!A.' A &ercent mount ctivit" ?ame
llocate '.!A.! 0 AE A Installation of ?etwork Connectio
llocate '.!A.$ 0 AE A Installation of ?etwork Connectio
llocate '.!A.' 0 AE A Installation of ?etwork Connectio
ub Totals A
The following should balance out to fully allocate your resource costs across all activities:
Total mount llocated '.!A.! A Total &erceTotal mount llocated '.!A.$ A Total &erce
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Total mount llocated '.!A.' A Total &erce
"tep 1 "ummari2e Activit+ Costs
+.! Installation of ?etwork Connections and /#uipment !+,!!A
+.$ Trouble hoot ?etwork Connection &roblems $A2,'!-
+.' Database 7ptimi@ation and Maintenance !+4,+A
+.+ Data Migration and Integration '',3$A
+.- /nd >ser *eports and &rograms 3+,4A
+.2 trategic and *esource Management of Data +A,3$-
+.3 A A
+.4 A A
+. A A
+.!A A A
3O3A. A..OCA34D CO"3" 2-',3AA
3O3A. CO"3" P4 3A5 1 2-',3AA
O63 O0 5A.A7C4 AMO673 A
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performed b" the Department.
ub%ect Matter /9perts within the
ting >p I& ddresses, &rocessing
el spend their time. urve"s and
us activities.
s that are somehow linked to customers.
ach month b" the Department.
0 H llocation of Costs to ctivit" +.$ 0
llocation llocation
&ercent mount ctivit" ?ame
s and /#uipment '-E '-,AAA Trouble hoot ?etwork Connection &roblems
s and /#uipment AE A Trouble hoot ?etwork Connection &roblems
s and /#uipment AE A Trouble hoot ?etwork Connection &roblems
ub Totals '-,AAA
nt llocated '.!.! !AAE < Should add up to !!" if you are allocating any costs
nt llocated '.!.$ AE < Should add up to !!" if you are allocating any costs
nt llocated '.!.' AE < Should add up to !!" if you are allocating any costs
0 H llocation of Costs to ctivit" +.$ 0
llocation llocation
&ercent mount ctivit" ?ame
s and /#uipment AE A Trouble hoot ?etwork Connection &roblems
s and /#uipment AE A Trouble hoot ?etwork Connection &roblemss and /#uipment AE A Trouble hoot ?etwork Connection &roblems
Main Menu *esource &ools ctivit" Dri
7verview ctivit" Costing Cost 7b%ec
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ub Totals A
nt llocated '.$.! !AAE < Should add up to !!" if you are allocating any costs
nt llocated '.$.$ AE < Should add up to !!" if you are allocating any costs
nt llocated '.$.' !AAE < Should add up to !!" if you are allocating any costs
0 H llocation of Costs to ctivit" +.$ 0
llocation llocation
&ercent mount ctivit" ?ame
s and /#uipment $AE !',3AA Trouble hoot ?etwork Connection &roblems
s and /#uipment AE A Trouble hoot ?etwork Connection &roblems
s and /#uipment AE A Trouble hoot ?etwork Connection &roblems
ub Totals !',3AA
nt llocated '.'.! !AAE < Should add up to !!" if you are allocating any costs
nt llocated '.'.$ AE < Should add up to !!" if you are allocating any costs
nt llocated '.'.' AE < Should add up to !!" if you are allocating any costs
0 H llocation of Costs to ctivit" +.$ 0
llocation llocation
&ercent mount ctivit" ?ame
s and /#uipment 2-E !$',-AA Trouble hoot ?etwork Connection &roblems
s and /#uipment AE A Trouble hoot ?etwork Connection &roblems
s and /#uipment 3AE $+,-AA Trouble hoot ?etwork Connection &roblems
ub Totals !+4,AAA
nt llocated '.+.! !AAE < Should add up to !!" if you are allocating any costs
nt llocated '.+.$ AE < Should add up to !!" if you are allocating any costs nt llocated '.+.' !AAE < Should add up to !!" if you are allocating any costs
0 H llocation of Costs to ctivit" +.$ 0
llocation llocation
&ercent mount ctivit" ?ame
s and /#uipment AE A Trouble hoot ?etwork Connection &roblems
s and /#uipment -E ',-A- Trouble hoot ?etwork Connection &roblems
s and /#uipment -E +AA Trouble hoot ?etwork Connection &roblems
ub Totals ',A-
nt llocated '.-.! AE < Should add up to !!" if you are allocating any costs
nt llocated '.-.$ !AAE < Should add up to !!" if you are allocating any costs
nt llocated '.-.' !AAE < Should add up to !!" if you are allocating any costs
0 H llocation of Costs to ctivit" +.$ 0
llocation llocation
&ercent mount ctivit" ?ame
s and /#uipment AE A Trouble hoot ?etwork Connection &roblems
s and /#uipment !AE -,A!A Trouble hoot ?etwork Connection &roblems
s and /#uipment !AE 3AA Trouble hoot ?etwork Connection &roblems
ub Totals -,3!A
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nt llocated '.2.! AE < Should add up to !!" if you are allocating any costs
nt llocated '.2.$ !AAE < Should add up to !!" if you are allocating any costs
nt llocated '.2.' !AAE < Should add up to !!" if you are allocating any costs
0 H llocation of Costs to ctivit" +.$ 0
llocation llocation&ercent mount ctivit" ?ame
s and /#uipment AE A Trouble hoot ?etwork Connection &roblems
s and /#uipment AE A Trouble hoot ?etwork Connection &roblems
s and /#uipment AE A Trouble hoot ?etwork Connection &roblems
ub Totals A
nt llocated '.3.! AE < Should add up to !!" if you are allocating any costs
nt llocated '.3.$ AE < Should add up to !!" if you are allocating any costs
nt llocated '.3.' AE < Should add up to !!" if you are allocating any costs
0 H llocation of Costs to ctivit" +.$ 0
llocation llocation
&ercent mount ctivit" ?ame
s and /#uipment AE A Trouble hoot ?etwork Connection &roblems
s and /#uipment AE A Trouble hoot ?etwork Connection &roblems
s and /#uipment AE A Trouble hoot ?etwork Connection &roblems
ub Totals A
nt llocated '.4.! AE < Should add up to !!" if you are allocating any costs
nt llocated '.4.$ AE < Should add up to !!" if you are allocating any costs
nt llocated '.4.' AE < Should add up to !!" if you are allocating any costs
0 H llocation of Costs to ctivit" +.$ 0
llocation llocation
&ercent mount ctivit" ?ame
s and /#uipment AE A Trouble hoot ?etwork Connection &roblems
s and /#uipment AE A Trouble hoot ?etwork Connection &roblems
s and /#uipment AE A Trouble hoot ?etwork Connection &roblems
ub Totals A
nt llocated '..! AE < Should add up to !!" if you are allocating any costs
nt llocated '..$ AE < Should add up to !!" if you are allocating any costs
nt llocated '..' AE < Should add up to !!" if you are allocating any costs
0 H llocation of Costs to ctivit" +.$ 0
llocation llocation
&ercent mount ctivit" ?ame
s and /#uipment AE A Trouble hoot ?etwork Connection &roblems
s and /#uipment AE A Trouble hoot ?etwork Connection &roblems
s and /#uipment AE A Trouble hoot ?etwork Connection &roblems
ub Totals A
nt llocated '.!A.! AE < Should add up to !!" if you are allocating any costs nt llocated '.!A.$ AE < Should add up to !!" if you are allocating any costs
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nt llocated '.!A.' AE < Should add up to !!" if you are allocating any costs
#lace into
Single $ell
+.! !+,!!A
+.$ $A2,'!-
+.' !+4,+A
+.+ '',3$A
+.- 3+,4A
+.2 +A,3$-
+.3 A
+.4 A
+. A
+.!A A
2-',3AA
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H llocation of Costs to ctivit" +.' 0 H
llocation llocation llocation
&ercent mount ctivit" ?ame &ercent
-E -,AAA Database 7ptimi@ation and Maintenance !AE
AE A Database 7ptimi@ation and Maintenance AE
AE A Database 7ptimi@ation and Maintenance AE
ub Totals -,AAA ub Totals
H llocation of Costs to ctivit" +.' 0 H
llocation llocation llocation
&ercent mount ctivit" ?ame &ercent
4-E 4-,AAA Database 7ptimi@ation and Maintenance !AE
AE A Database 7ptimi@ation and Maintenance AE4-E $!,$-A Database 7ptimi@ation and Maintenance -E
ers 8inal *eport
ts 5lossar"
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ub Totals !A2,$-A ub Totals
H llocation of Costs to ctivit" +.' 0 H
llocation llocation llocation
&ercent mount ctivit" ?ame &ercent
!AE 2,4-A Database 7ptimi@ation and Maintenance AE
AE A Database 7ptimi@ation and Maintenance AE
AE A Database 7ptimi@ation and Maintenance AE
ub Totals 2,4-A ub Totals
H llocation of Costs to ctivit" +.' 0 H
llocation llocation llocation
&ercent mount ctivit" ?ame &ercent
$E ',4AA Database 7ptimi@ation and Maintenance AE
AE A Database 7ptimi@ation and Maintenance AE
AE A Database 7ptimi@ation and Maintenance AE
ub Totals ',4AA ub Totals
H llocation of Costs to ctivit" +.' 0 H
llocation llocation llocation
&ercent mount ctivit" ?ame &ercent
AE A Database 7ptimi@ation and Maintenance AE
$AE !+,A$A Database 7ptimi@ation and Maintenance -E
$AE !,2AA Database 7ptimi@ation and Maintenance -E
ub Totals !-,2$A ub Totals
H llocation of Costs to ctivit" +.' 0 H
llocation llocation llocation
&ercent mount ctivit" ?ame &ercent
AE A Database 7ptimi@ation and Maintenance AE
$AE !A,A$A Database 7ptimi@ation and Maintenance !-E
$AE !,+AA Database 7ptimi@ation and Maintenance !-E
ub Totals !!,+$A ub Totals
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H llocation of Costs to ctivit" +.' 0 H
llocation llocation llocation&ercent mount ctivit" ?ame &ercent
AE A Database 7ptimi@ation and Maintenance AE
AE A Database 7ptimi@ation and Maintenance AE
AE A Database 7ptimi@ation and Maintenance AE
ub Totals A ub Totals
H llocation of Costs to ctivit" +.' 0 H
llocation llocation llocation
&ercent mount ctivit" ?ame &ercent
AE A Database 7ptimi@ation and Maintenance AE
AE A Database 7ptimi@ation and Maintenance AE
AE A Database 7ptimi@ation and Maintenance AE
ub Totals A ub Totals
H llocation of Costs to ctivit" +.' 0 H
llocation llocation llocation
&ercent mount ctivit" ?ame &ercent
AE A Database 7ptimi@ation and Maintenance AE
AE A Database 7ptimi@ation and Maintenance AE
AE A Database 7ptimi@ation and Maintenance AE
ub Totals A ub Totals
H llocation of Costs to ctivit" +.' 0 H
llocation llocation llocation
&ercent mount ctivit" ?ame &ercent
AE A Database 7ptimi@ation and Maintenance AE
AE A Database 7ptimi@ation and Maintenance AE
AE A Database 7ptimi@ation and Maintenance AE
ub Totals A ub Totals
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llocation of Costs to ctivit" +.+ 0 H lloc
llocation llocation llocation
mount ctivit" ?ame &ercent mount
!A,AAA Data Migration and Integration $AE $A,AAA
A Data Migration and Integration AE A
A Data Migration and Integration AE A
!A,AAA ub Totals $A,AAA
llocation of Costs to ctivit" +.+ 0 H lloc
llocation llocation llocation
mount ctivit" ?ame &ercent mount
!A,AAA Data Migration and Integration -E -,AAA
A Data Migration and Integration AE A!,$-A Data Migration and Integration -E !,$-A
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!!,$-A ub Totals 2,$-A
llocation of Costs to ctivit" +.+ 0 H lloc
llocation llocation llocation
mount ctivit" ?ame &ercent mount
A Data Migration and Integration !-E !A,$3-
A Data Migration and Integration AE A
A Data Migration and Integration AE A
A ub Totals !A,$3-
llocation of Costs to ctivit" +.+ 0 H lloc
llocation llocation llocation
mount ctivit" ?ame &ercent mount
A Data Migration and Integration !$E $$,4AA
A Data Migration and Integration AE A
A Data Migration and Integration $AE 3,AAA
A ub Totals $,4AA
llocation of Costs to ctivit" +.+ 0 H lloc
llocation llocation llocation
mount ctivit" ?ame &ercent mount
A Data Migration and Integration AE A
',-A- Data Migration and Integration AE A
+AA Data Migration and Integration AE A
',A- ub Totals A
llocation of Costs to ctivit" +.+ 0 H lloc
llocation llocation llocation
mount ctivit" ?ame &ercent mount
A Data Migration and Integration AE A
3,-!- Data Migration and Integration !-E 3,-!-
!,A-A Data Migration and Integration !-E !,A-A
4,-2- ub Totals 4,-2-
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llocation of Costs to ctivit" +.+ 0 H lloc
llocation llocation llocation mount ctivit" ?ame &ercent mount
A Data Migration and Integration AE A
A Data Migration and Integration AE A
A Data Migration and Integration AE A
A ub Totals A
llocation of Costs to ctivit" +.+ 0 H lloc
llocation llocation llocation
mount ctivit" ?ame &ercent mount
A Data Migration and Integration AE A
A Data Migration and Integration AE A
A Data Migration and Integration AE A
A ub Totals A
llocation of Costs to ctivit" +.+ 0 H lloc
llocation llocation llocation
mount ctivit" ?ame &ercent mount
A Data Migration and Integration AE A
A Data Migration and Integration AE A
A Data Migration and Integration AE A
A ub Totals A
llocation of Costs to ctivit" +.+ 0 H lloc
llocation llocation llocation
mount ctivit" ?ame &ercent mount
A Data Migration and Integration AE A
A Data Migration and Integration AE A
A Data Migration and Integration AE A
A ub Totals A
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tion of Costs to ctivit" +.- 0 H llocation of Costs to ctivit
llocation llocation
ctivit" ?ame &ercent mount ctiv
/nd >ser *eports and &rograms -E -,AAA trategic and *esourc
/nd >ser *eports and &rograms AE A trategic and *esourc
/nd >ser *eports and &rograms AE A trategic and *esourc
ub Totals -,AAA
tion of Costs to ctivit" +.- 0 H llocation of Costs to ctivit
llocation llocation
ctivit" ?ame &ercent mount ctiv
/nd >ser *eports and &rograms AE A trategic and *esourc
/nd >ser *eports and &rograms AE A trategic and *esourc/nd >ser *eports and &rograms -E !,$-A trategic and *esourc
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ub Totals !,$-A
tion of Costs to ctivit" +.- 0 H llocation of Costs to ctivit
llocation llocation
ctivit" ?ame &ercent mount ctiv
/nd >ser *eports and &rograms +-E 'A,4$- trategic and *esourc
/nd >ser *eports and &rograms AE A trategic and *esourc
/nd >ser *eports and &rograms AE A trategic and *esourc
ub Totals 'A,4$-
tion of Costs to ctivit" +.- 0 H llocation of Costs to ctivit
llocation llocation
ctivit" ?ame &ercent mount ctiv
/nd >ser *eports and &rograms !E !,AA trategic and *esourc
/nd >ser *eports and &rograms AE A trategic and *esourc
/nd >ser *eports and &rograms -E !,3-A trategic and *esourc
ub Totals ',2-A
tion of Costs to ctivit" +.- 0 H llocation of Costs to ctivit
llocation llocation
ctivit" ?ame &ercent mount ctiv
/nd >ser *eports and &rograms AE A trategic and *esourc
/nd >ser *eports and &rograms AE A trategic and *esourc
/nd >ser *eports and &rograms AE A trategic and *esourc
ub Totals A
tion of Costs to ctivit" +.- 0 H llocation of Costs to ctivit
llocation llocation
ctivit" ?ame &ercent mount ctiv
/nd >ser *eports and &rograms AE A trategic and *esourc
/nd >ser *eports and &rograms AE A trategic and *esourc
/nd >ser *eports and &rograms AE A trategic and *esourc
ub Totals A
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tion of Costs to ctivit" +.- 0 H llocation of Costs to ctivit
llocation llocation ctivit" ?ame &ercent mount ctiv
/nd >ser *eports and &rograms AE A trategic and *esourc
/nd >ser *eports and &rograms AE A trategic and *esourc
/nd >ser *eports and &rograms AE A trategic and *esourc
ub Totals A
tion of Costs to ctivit" +.- 0 H llocation of Costs to ctivit
llocation llocation
ctivit" ?ame &ercent mount ctiv
/nd >ser *eports and &rograms AE A trategic and *esourc
/nd >ser *eports and &rograms AE A trategic and *esourc
/nd >ser *eports and &rograms AE A trategic and *esourc
ub Totals A
tion of Costs to ctivit" +.- 0 H llocation of Costs to ctivit
llocation llocation
ctivit" ?ame &ercent mount ctiv
/nd >ser *eports and &rograms AE A trategic and *esourc
/nd >ser *eports and &rograms AE A trategic and *esourc
/nd >ser *eports and &rograms AE A trategic and *esourc
ub Totals A
tion of Costs to ctivit" +.- 0 H llocation of Costs to ctivit
llocation llocation
ctivit" ?ame &ercent mount ctiv
/nd >ser *eports and &rograms AE A trategic and *esourc
/nd >ser *eports and &rograms AE A trategic and *esourc
/nd >ser *eports and &rograms AE A trategic and *esourc
ub Totals A
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+.2 0 H llocation of Costs to ctivit" +.3
llocation llocation
it" ?ame &ercent mount ctivit" ?ame
e Management of Data AE A
e Management of Data AE A
e Management of Data AE A
ub Totals A
+.2 0 H llocation of Costs to ctivit" +.3
llocation llocation
it" ?ame &ercent mount ctivit" ?ame
e Management of Data AE A
e Management of Data AE Ae Management of Data AE A
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ub Totals A
+.2 0 H llocation of Costs to ctivit" +.3
llocation llocation
it" ?ame &ercent mount ctivit" ?ame
e Management of Data AE A
e Management of Data AE A
e Management of Data AE A
ub Totals A
+.2 0 H llocation of Costs to ctivit" +.3
llocation llocation
it" ?ame &ercent mount ctivit" ?ame
e Management of Data AE A
e Management of Data AE A
e Management of Data AE A
ub Totals A
+.2 0 H llocation of Costs to ctivit" +.3
llocation llocation
it" ?ame &ercent mount ctivit" ?ame
e Management of Data AE A
e Management of Data AE A
e Management of Data AE A
ub Totals A
+.2 0 H llocation of Costs to ctivit" +.3
llocation llocation
it" ?ame &ercent mount ctivit" ?ame
e Management of Data AE A
e Management of Data AE A
e Management of Data AE A
ub Totals A
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+.2 0 H llocation of Costs to ctivit" +.3
llocation llocationit" ?ame &ercent mount ctivit" ?ame
e Management of Data AE A
e Management of Data AE A
e Management of Data AE A
ub Totals A
+.2 0 H llocation of Costs to ctivit" +.3
llocation llocation
it" ?ame &ercent mount ctivit" ?ame
e Management of Data AE A
e Management of Data AE A
e Management of Data AE A
ub Totals A
+.2 0 H llocation of Costs to ctivit" +.3
llocation llocation
it" ?ame &ercent mount ctivit" ?ame
e Management of Data AE A
e Management of Data AE A
e Management of Data AE A
ub Totals A
+.2 0 H llocation of Costs to ctivit" +.3
llocation llocation
it" ?ame &ercent mount ctivit" ?ame
e Management of Data AE A
e Management of Data AE A
e Management of Data AE A
ub Totals A
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0 H llocation of Costs to ctivit" +.4 0 H
llocation llocation llocation
&ercent mount ctivit" ?ame &ercent
A AE A A AE
A AE A A AE
A AE A A AE
ub Totals A ub Totals
0 H llocation of Costs to ctivit" +.4 0 H
llocation llocation llocation
&ercent mount ctivit" ?ame &ercent
A AE A A AE
A AE A A AEA AE A A AE
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ub Totals A ub Totals
0 H llocation of Costs to ctivit" +.4 0 H
llocation llocation llocation
&ercent mount ctivit" ?ame &ercent
A AE A A AE
A AE A A AE
A AE A A AE
ub Totals A ub Totals
0 H llocation of Costs to ctivit" +.4 0 H
llocation llocation llocation
&ercent mount ctivit" ?ame &ercent
A AE A A AE
A AE A A AE
A AE A A AE
ub Totals A ub Totals
0 H llocation of Costs to ctivit" +.4 0 H
llocation llocation llocation
&ercent mount ctivit" ?ame &ercent
A AE A A AE
A AE A A AE
A AE A A AE
ub Totals A ub Totals
0 H llocation of Costs to ctivit" +.4 0 H
llocation llocation llocation
&ercent mount ctivit" ?ame &ercent
A AE A A AE
A AE A A AE
A AE A A AE
ub Totals A ub Totals
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0 H llocation of Costs to ctivit" +.4 0 H
llocation llocation llocation&ercent mount ctivit" ?ame &ercent
A AE A A AE
A AE A A AE
A AE A A AE
ub Totals A ub Totals
0 H llocation of Costs to ctivit" +.4 0 H
llocation llocation llocation
&ercent mount ctivit" ?ame &ercent
A AE A A AE
A AE A A AE
A AE A A AE
ub Totals A ub Totals
0 H llocation of Costs to ctivit" +.4 0 H
llocation llocation llocation
&ercent mount ctivit" ?ame &ercent
A AE A A AE
A AE A A AE
A AE A A AE
ub Totals A ub Totals
0 H llocation of Costs to ctivit" +.4 0 H
llocation llocation llocation
&ercent mount ctivit" ?ame &ercent
A AE A A AE
A AE A A AE
A AE A A AE
ub Totals A ub Totals
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llocation of Costs to ctivit" +. 0 H llo
llocation llocation llocation
mount ctivit" ?ame &ercent mount
A A AE A
A A AE A
A A AE A
A ub Totals A
llocation of Costs to ctivit" +. 0 H llo
llocation llocation llocation
mount ctivit" ?ame &ercent mount
A A AE A
A A AE AA A AE A
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A ub Totals A
llocation of Costs to ctivit" +. 0 H llo
llocation llocation llocation
mount ctivit" ?ame &ercent mount
A A AE A
A A AE A
A A AE A
A ub Totals A
llocation of Costs to ctivit" +. 0 H llo
llocation llocation llocation
mount ctivit" ?ame &ercent mount
A A AE A
A A AE A
A A AE A
A ub Totals A
llocation of Costs to ctivit" +. 0 H llo
llocation llocation llocation
mount ctivit" ?ame &ercent mount
A A AE A
A A AE A
A A AE A
A ub Totals A
llocation of Costs to ctivit" +. 0 H llo
llocation llocation llocation
mount ctivit" ?ame &ercent mount
A A AE A
A A AE A
A A AE A
A ub Totals A
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llocation of Costs to ctivit" +. 0 H llo
llocation llocation llocation mount ctivit" ?ame &ercent mount
A A AE A
A A AE A
A A AE A
A ub Totals A
llocation of Costs to ctivit" +. 0 H llo
llocation llocation llocation
mount ctivit" ?ame &ercent mount
A A AE A
A A AE A
A A AE A
A ub Totals A
llocation of Costs to ctivit" +. 0 H llo
llocation llocation llocation
mount ctivit" ?ame &ercent mount
A A AE A
A A AE A
A A AE A
A ub Totals A
llocation of Costs to ctivit" +. 0 H llo
llocation llocation llocation
mount ctivit" ?ame &ercent mount
A A AE A
A A AE A
A A AE A
A ub Totals A
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cation of Costs to ctivit" +.!A 0
ctivit" ?ame
A
A
A
cation of Costs to ctivit" +.!A 0
ctivit" ?ame
A
AA
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cation of Costs to ctivit" +.!A 0
ctivit" ?ame
A
A
A
cation of Costs to ctivit" +.!A 0
ctivit" ?ame
A
A
A
cation of Costs to ctivit" +.!A 0
ctivit" ?ame
A
A
A
cation of Costs to ctivit" +.!A 0
ctivit" ?ame
A
A
A
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cation of Costs to ctivit" +.!A 0
ctivit" ?ame
A
A
A
cation of Costs to ctivit" +.!A 0
ctivit" ?ame
A
A
A
cation of Costs to ctivit" +.!A 0
ctivit" ?ame
A
A
A
cation of Costs to ctivit" +.!A 0
ctivit" ?ame
A
A
A
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Cost Model for Data Management Center (DMC)
Activit+ Drivers
PurposeThe purpose of this worksheet is to identif" and capture a driver that can be used to allocate the ct
cost ob%ects that the department wants to use for control over costs. These activit" drivers will also h
which will be used to help benchmark costs over future periods. If the Cost 7b%ect is the same as "o
do not need to complete Tab 2 Cost 7b%ects.
"tep # Identif+ the output metric that can used to drive and allocate activit+ costs
Activities per Tab
+.! Installation of ?etwork Connections and /#uipment ?umber of Installations
+.$ Trouble hoot ?etwork Connection &roblems ?umber of 6elp Desk Tickets
+.' Database 7ptimi@ation and Maintenance ?umber of Database ;ork 7rder
+.+ Data Migration and Integration ?umber of Data Transfer &ro%ects
+.- /nd >ser *eports and &rograms ?umber of >ser Development *e+.2 trategic and *esource Management of Data ?umber of >ni#ue Data *eposito
+.3 A
+.4 A
+. A
+.!A A
"tep % &here applica'le and measura'le* convert +our costs into hourl+ rates 'ase
Total !ours Total
Activit" #olume per $nit !ours
-.! Installation of ?etwork Connections and /#uipment - '- !3--.$ Trouble hoot ?etwork Connection &roblems !'- $ $3A
-.' >?1:/ T7 M/>*/
-.+ >?1:/ T7 M/>*/
-.- /nd >ser *eports and &rograms $ 'A 2A
-.2 >?1:/ T7 M/>*/
-.3
-.4
-.
-.!A
Output %etric &Activit" D
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ivit" Costs per Tab + to
elp calculate unit cost
ur activities, then "ou
Total $nit Total
$nits Cost Cost
- $,4$$ !+,!!A
!'- !,-$4 $A2,'!-
2 $+,4$' !+4,+A
$ !2,42A '',3$A
#uests $ '3,++- 3+,4Aies + !A,!4! +A,3$-
:>/J A
:>/J A
:>/J A
:>/J A
3otal 2-',3AA
d on time involved8
Cost per Cost per
Above !ours
$,4$$ K !3A.+!!,-$4 K -.22
'3,++- K 2$+.A4
Main Menu *esource &ools
7verview ctivit" Costing
iver'
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ctivit" Drivers 8inal *eport
Cost 7b%ects 5lossar"
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Cost Model for Data Management Center (DMC)
Cost O'9ects
PurposeThe purpose of this worksheet is to describe each of the cost ob%ects that the department wants to us
managing costs. Cost ob%ects ma" differ from "our activities since the" can represent an"thing for whi
want to measure costs. If "our activities represent "our cost ob%ects, then "ou do not have to complete
"tep # Identif+ Cost O'9ects for 4ach Activit+ and if different* then allocate the
activit+ costs and identif+ the driver used for measuring the Cost O'9ect
Activit" ( of Time
Ref Activit" ) Cost Ob*ect Cost +pent On
+.! Installation of ?etwork Connections and /#uipment !+,!!A
2.+.!.! ?ew ?etwork Taps !-E
2.+.!.$ etup :ocal rea ?etworks *emote ites 4-E
2.+.!.'2.+.!.+
2.+.!.-
Totals !AAE
Activit" ( of Time
Cost +pent On
+.$ Trouble hoot ?etwork Connection &roblems $A2,'!-
2.+.$.! CTIITI/ >/D 87* C7T 71F/CT
2.+.$.$ */8/* 1CL T7 T/& ' B T1 +
2.+.$.'
2.+.$.+
2.+.$.-Totals AE
Activit" ( of Time
Cost +pent On
+.' Database 7ptimi@ation and Maintenance !+4,+A
2.+.'.! *outine cheduled Maintenance 2-E
2.+.'.$ >nscheduled 8i9es and 1ugs '-E
2.+.'.'
2.+.'.+
2.+.'.-
Totals !AAE
Activit" ( of Time
Cost +pent On
+.+ Data Migration and Integration '',3$A
2.+.+.! Design Develop Interfaces +AE
2.+.+.$ Data /9tract B Transform B :oads (/T:) 2AE
2.+.+.'
2.+.+.+
2.+.+.-
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Totals !AAE
Activit" ( of Time
Cost +pent On
+.- /nd >ser *eports and &rograms 3+,4A
2.+.-.! 7ne Time d 6oc *e#uests 3AE
2.+.-.$ ?ew 8unctional &rocedure 'AE2.+.-.'
2.+.-.+
2.+.-.-
Totals !AAE
Activit" ( of Time
Cost +pent On
+.2 trategic and *esource Management of Data +A,3$-
2.+.2.! CTIITI/ >/D 87* C7T 71F/CT
2.+.2.$ */8/* 1CL T7 T/& ' B T1 +
2.+.2.'
2.+.2.+2.+.2.-
Totals AE
Activit" ( of Time
Cost +pent On
+.3 A A
2.+.3.!
2.+.3.$
2.+.3.'
2.+.3.+
2.+.3.-
Totals AE
Activit" ( of Time
Cost +pent On
+.4 A A
2.+.4.!
2.+.4.$
2.+.4.'
2.+.4.+
2.+.4.-
Totals AE
Activit" ( of TimeCost +pent On
+. A A
2.+..!
2.+..$
2.+..'
2.+..+
2.+..-
Totals AE
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Activit" ( of Time
Cost +pent On
+.!A A A
2.+.!A.!
2.+.!A.$
2.+.!A.'2.+.!A.+
2.+.!A.-
Totals AE
%ere is a &uic' double chec' to ma'e sure you didn(t miss anything:
3otal Activit+ Cost per this &or,sheet 2-',3AA
3otal Activit+ Cost per 3a' : 2-',3AA
Difference A
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for
h "ou
this worksheet.
Allocated Total $nit
Cost Output Driver $nits Cost Ref
$$,'23 ?umber of ?ew Taps !4 K !,$+$.-4 2.+.!.!
!$2,3++ ?umber of *emote :? etups !$ K !A,-2!.2 2.+.!.$
A DIBAJ 2.+.!.'A DIBAJ 2.+.!.+
A DIBAJ 2.+.!.-
!+,!!A
Allocated Total $nit
Cost Output Driver $nits Cost
2.+.$.!
2.+.$.$
2.+.$.'
2.+.$.+
2.+.$.-A
Allocated Total $nit
Cost Output Driver $nits Cost Ref
2,4!! ?umber of Maintenance *outines $3 K ',-4-.- 2.+.'.!
-$,!$ ?umber of >nscheduled ction /vents !! K +,3'.AA 2.+.'.$
A 2.+.'.'
A 2.+.'.+
A 2.+.'.-
!+4,+A
Allocated Total $nit
Cost Output Driver $nits Cost Ref
!',+44 ?umber of Interface Tables ! K !',+44.AA 2.+.+.!
$A,$'$ ?umber of /T: *outines Completed $ K !A,!!2.AA 2.+.+.$
A 2.+.+.'
A 2.+.+.+
A 2.+.+.-
Main Menu *esource &ools ctivit" Drivers 8inal *eport
7verview ctivit" Costing Cost 7b%ects 5lossar"
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'',3$A
Allocated Total $nit
Cost Output Driver $nits Cost Ref
-$,+$' ?umber of /nd >ser *e#uests - K !A,+4+.2A 2.+.-.!
$$,+23 ?umber of 8unctional *eworks ! K $$,+23.AA 2.+.-.$A 2.+.-.'
A 2.+.-.+
A 2.+.-.-
3+,4A
Allocated Total $nit
Cost Output Driver $nits Cost Ref
2.+.2.!
2.+.2.$
2.+.2.'
2.+.2.+ 2.+.2.-
A
Allocated Total $nit
Cost Output Driver $nits Cost Ref
2.+.3.!
2.+.3.$
2.+.3.'
2.+.3.+
2.+.3.-
A
Allocated Total $nit
Cost Output Driver $nits Cost Ref
2.+.4.!
2.+.4.$
2.+.4.'
2.+.4.+
2.+.4.-
A
Allocated Total $nit Cost Output Driver $nits Cost Ref
2.+..!
2.+..$
2.+..'
2.+..+
2.+..-
A
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Allocated Total $nit
Cost Output Driver $nits Cost Ref
2.+.!A.!
2.+.!A.$
2.+.!A.' 2.+.!A.+
2.+.!A.-
A
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Cost Model for Data Management Center (DMC)
0inal eport
PurposeThis worksheet captures and reports "our costs as determined b" various tabs in this workbook.
Indicate the *eporting &eriod 0
#8 Departmental Costs '+ esource (5aseline Cost to 'e Allocated)
Resource Pool Amount
'.! ?etwork /ngineers !AA,AAA
'.$ Database dministrators !$-,AAA
'.' 7perational Management 24,-AA
'.+ ervice upport B 6elp Desk $$-,AAA
'.- 6ardware and /#uipment 34,!AA
'.2 /9ternal B Indirect Costs -3,!AA'.3 A A
'.4 A A
'. A A
'.!A A A
3otal esource Costs ;<1*=>>
%8 Cost '+ Cost O'9ects (0inal Allocated Costs)
Ref Cost Ob*ect Amount $nits
2.+.!.! ?ew ?etwork Taps K $$,'23 !4
2.+.!.$ etup :ocal rea ?etworks *emote ites K !$2,3++ !$
+.$ Installation of ?etwork Connections and /#uipment K $A2,'!- !'-2.+.'.! *outine cheduled Maintenance K 2,4!! $3
2.+.'.$ >nscheduled 8i9es and 1ugs K -$,!$ !!
2.+.+.! Design Develop Interfaces K !',+44 !
2.+.+.$ Data /9tract B Transform B :oads (/T:) K $A,$'$ $
2.+.-.! 7ne Time d 6oc *e#uests K -$,+$' -
2.+.-.$ ?ew 8unctional &rocedure K $$,+23 !
+.2 trategic and *esource Management of Data K +A,3$- +
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3otal Cost O'9ect Costs ;<1*=>>
Out of 5alance Amount A
18 3he information a'ove can 'e presented in graphic form per 'elow$
?etwork /ngineersG !AA,AAA
Database dministratorsG !$-,AAA
7perational ManagementG 24,-AAervice upport B 6elp DeskG $$-,AAA
6ardware and /#uipmentG 34,!AA
/9ternal B Indirect CostsG -3,!AA
esource Cost 5rea,down
0inal Cost 5rea,down
?ew ?etwork
etup :ocal*emote ite
Installation o
Connections
*outine ch
>nscheduled
Design De
Data /9tract
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oa s
7ne Time d
?ew 8unctio
trategic andManagement
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Taps
rea ?etworks
?etwork
and /#uipment
duled Maintenance
8i9es and 1ugs
elop Interfaces
B Transform B
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6oc *e#uests
al &rocedure
*esourceof Data
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8inal *eport
5lossar"
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Cost Model for Data Management Center (DMC)
@lossar+ of 3erms
>suall" consists of several tasks.
to cost ob%ects based on allocation drivers.
is determined based on a cause effect relationshipG i.e. the more drivers consumed, the more costs.
an"thing that "ou want to measure cost against. 8or e9ample, in the world of financial
accounting, a general ledger account would be the cost ob%ect for capturing and reporting cost.
gets a benefit from the resource and should reflect some measure of its cost.
the model is usuall" the previous fiscal "ear for baseline data and an" periods thereafter are used for planning and budgeting in the current f iscal "ear.
so that the organi@ation can e9ecute on a service or activit".
benchmarking to reduce costs over time. >nit cost are also used for budgeting based on future e9pected
volumes.
Activit+ ctions taken to produce some form of output, such as setting up I& addresses or &rocessing Inv
Activit+ 5ased Costing methodolog" for allocating resources to activities and allocating activities
Activit+ Driver basis for allocating activit" costs to cost ob%ects such as customer service activities. >su
Actual Cost mount actuall" spent on resources per the 5eneral :edger
Allocation logical method of allocating costs based on cause effect relationships that reflects consumpti
Cost O'9ect ;hat "ou would like to assign cost to, such as the cost of services. cost ob%ect can be
Direct Cost Cost that are directl" traceable to the pro%ect and charged to the pro%ect without allocations in
Drivers The use of units, throughputs or some output that serves as the logical basis for allocating cost
Indirect Cost Cost not directl" associated with a pro%ect, but allocated to reflect the fact that the pro%ect
Period Time periods used in the model such as one "ear or two #uarters. The initial period used in
esource Departmental assets (labor, e#uipment, etc.) that perform the work (activities).
esource Driver basis for allocating resource costs to activities
esource Pool set of resources (labor, e#uipment, etc.) that collectivel" comes together
6nit Cost Total ctivit" Cost divided b" Driver olume. >nit Cost are often used for comparisons and
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Main Menu *esource &ools ctivit" Drivers 8inal *eport
7verview ctivit" Costing Cost 7b%ects 5lossar"
ices.
ll"
on.
olved