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rozpocznij naukę
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Assessment is the process of moving labour cost from one cost centre to another
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What are the two most common centres that labor cost is moved from and to? rozpocznij naukę
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Typically this is between resource centres and billable projects or investments
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What is the value of assesment? rozpocznij naukę
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Hours booked multiplied by the cost rate
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The assessment is twice in the statement. Explain rozpocznij naukę
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Project costs: Assessment Debit, Other costs: Assessment Credit
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rozpocznij naukę
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Your people are booking time
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If Revenue is in US&C, can we place costs in another business unit? rozpocznij naukę
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No, it should also be in the US&C
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rozpocznij naukę
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Is the time booked to billable projects divided by available time
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rozpocznij naukę
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Is the sum of the billable and credited time divided by available time
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rozpocznij naukę
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is for specific activities such as investments. E.g. people are working on building a software.
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rozpocznij naukę
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total contracted hours - excluded activities e.g. holiday, sickness
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Is training part of excluded activities? rozpocznij naukę
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How are cost rates stated? rozpocznij naukę
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Cost rates are stated per hour in the transaction currency of the emplyee
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rozpocznij naukę
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Are calculated using total compensation and an assumed billable utilisation
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Compensation 32M, Assesment 14M. What are the possible issues rozpocznij naukę
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There are people who are not billable. The utilisation issue. The sot rate issue.
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How to recognize whether the organization is importer or exporter? rozpocznij naukę
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Importer - Assessment credit (with minus) is lower than assessment debit (positive). Exporter=Assesment credit higher than assessment debit
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rozpocznij naukę
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We want to match revenues with delivery cost
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billable vs credited time rozpocznij naukę
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billable - billed to client. Credited - investment e.g. software
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Where are credited activites in P&L. rozpocznij naukę
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They will show up in credit assessment and they will not show up in debit assesment (project costs)
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When credited assessment increases and when debit assessment increases? rozpocznij naukę
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If it is your project, then values will show up in debit assessment. If it is someone else P&L project, they will only show up in credit assessment
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rozpocznij naukę
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used for billable project also include an overhead allocation
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rozpocznij naukę
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used for investments only include compensation
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rozpocznij naukę
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assessment under compensatin rozpocznij naukę
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assessment under project cost rozpocznij naukę
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how much am I utilising people from other areas
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rozpocznij naukę
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is a measure of whether somebody has booked all of their available time on a weekly basis
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rozpocznij naukę
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rozpocznij naukę
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