Please E-mail for the latest seminar dates and locations.  This seminar is also available in-house.

1. To truly understand what it costs to provide services
2. As a tool for managing city business in a much better way
3. As a way to understand and improve processes
4. To use critical resources more efficiently

Over the last 5 years , we have seen more and more local government representation at our seminars and we have worked very closely with many to make their visions of implementing a useful costing system come true - such as City of Burlington, City of San Diego, City of Kitchener and others.

We have distilled this experience, along with our provincial, state and federal level government experience in a seminar which specifically addresses the "how to" issues of ABC implementation in local government and public sector.

1. It shows you how to analyze results
2. It draws on real-life implementations
3. It helps you improve/restart a current ABC system

Teams of management and analytical staff responsible for managing costs in local government:  Treasurers - Clerks - Controllers - Chief Administration Officers - Councillors - Team Leaders - Accountants - Finance Managers - Financial Analysts

HOW TO IMPLEMENT ACTIVITY BASED MANAGEMENT

8:30 a.m.
Introduction and Objectives

• Introduce you to Activity Based Costing
• ABC benefits in local government
• The strategic value of ABC
• Real examples of ABC use
• Linking ABC to ongoing business process management

The Implementation Process

Step 1 Project Planning

• Business issues and ABC objectives
• Identifying major business processes
• Confirmation of scope and cost objects

Step 2 Resource, Activity and Driver Analysis

• Determine what activities are performed, time spent, resources required and what operational data best reflects the performance of the activities and value of that activity to the organization

Step 3 Create the Cost Flow Diagram

• Document the resource, activity and cost object relationships
• Understand the link between ABC and process maps
• Learn how to calculate the cost of cross functional processes

Step 4 Data Collection

• Data requirements, collection methods and data sources
• Integration of information systems
• Data collection templates

Step 5 Build the ABC Model

• Role of software, software options and how to choose
• Preferred software features

Step 6 Interpretation and Analysis

• Reconciliation / validation
• Activity and process costs
• Activity value analysis
• Cost driver analysis
• Cost object analysis

Step 7 Integration into the Management Process

• Change management
• Using the information to drive change
• Identify management actions
• Use ABC in the management process
• Maintaining the model

5:00 - 7:00 p.m.
A light supper with FMI Inc. and ABC Technologies
Please join us to view a live case study model built using Oros®

This day is devoted to demonstrating how Activity Based Costing data can, and has been, used to drive efficiencies in local government. This information is critical for anyone who wants to use ABC as a way to manage more efficiently.

Activity Based Budgeting

• Instilling accountability into the budgeting process
• How to implement Activity Based Budgeting
• Examples of how ABB can be a tool for greater efficiencies

Process and Productivity Improvements

• How to prioritize improvement opportunities
• How to set measures for process improvements
• How to establish appropriate resource allocations for process improvement
• How to use ABC data as a basis for benchmarking

Linking Process Management to Strategy

• Tools to link processes, process cost and resource deployment to strategy

• Examples of Balanced Scorecard deployed in government and the role of ABC

Using ABC as a basis for Alternative Service Delivery

• How to use ABC data to evaluate alternate service delivery mechanisms
• How ABC data can be used to determine user fees
• How ABC data can be used to set performance measures in outsourcing contracts

Implementing Activity Based Costing in Public Sector

• Tips and tactics for resourcing the project with the right people
• How to resolve political issues and get full buy-in
• How to maximize the effectiveness of reporting
  • total program cost vs. activity management
  • overcoming knee-jerk reactions to costs

5:00 p.m. Workshop ends