Prove · baseline BL-008

Data Science & Modeling

Data Science & Modeling, all regions, as run before the agents were switched on. Owner at the time of measurement: Director, Data Science.

Baseline register

Status

Provisional

confidence 0.37

Cost per unit

$45.54

195,416 units in the window

Cycle time

26.1 hrs

pre-agent, measured end to end

Quality

86.9%

defect escape rate, inverted

Claimed on this baseline

$20.02m

$0 independently verified

Posted to the ledger

0 of 5

cash lines with a journal reference

How it was measured

Standard cost applied

Method

Standard cost applied

Method note

A standard hourly rate applied to an assumed volume. This is an estimate, not a measurement, and cannot support a signed baseline.

Window

FY24 Q4, thirteen weeks

Sample

19,542

Confidence in the method

0.37

Sign-off

Who accepted this as the number to beat

Status

Provisional

Signed by

nobody has signed this

Role

—

Signed

never

Caveat carried with the number

Measured but not signed. It can be used for planning and must not be used for a benefit claim until somebody with authority over the cost center signs it.

Where the benefit lands

Account and cost center this baseline reconciles to

General ledger account

6500 · Outsourced services, shared centers

Managed-service fees for the shared towers. Volume-priced, so a throughput change moves this account within one billing cycle.

Corporate GL · Third party · owner Sofia Lindqvist, Finance Business Partner, Operations

Cost center

CC-3020 · Research and Development

Global · owner Daniel Okoye · annual budget $47.06m

Research & Developmentfunction view

Benefit lines resting on this baseline

5 lines · $20.02m claimed · $16.33m realized · $0 verified

Period	Category	Claimed	Realized	Verified	Status	Variance	Journal
FY25 Q3	Outsourced cost	$2.58m	$2.63m	not verified	Not verified	Timing Benefit landed one period later than claimed. The run rate is intact; the period attribution was wrong.	not posted
FY25 Q4	Outsourced cost	$3.75m	$2.70m	not verified	Not verified	Unexplained Internal audit could not trace part of the realized figure to a driver. The untraced amount stays in the variance column.	not posted
FY26 Q1	Outsourced cost	$4.79m	$3.98m	not verified	Not verified	Scope Scope drifted after the baseline was signed. The added work is real but it is not this baseline.	not posted
FY26 Q2	Outsourced cost	$5.71m	$4.34m	not verified	Not verified	Timing Benefit landed one period later than claimed. The run rate is intact; the period attribution was wrong.	not posted
FY26 Q3	Outsourced cost	$3.19m	$2.68m	not verified	Period open	Period open The period is not closed. The realized figure is a run rate, not a result, and nothing in it has been verified.	not posted

What this record is, and what it is not

A benefit realization ledger reconciled to a general ledger needs the customer’s actual baseline figures and account structure. Modeled numbers demonstrate the instrument and prove nothing about the business case.

The measurement window ran FY24 Q4, thirteen weeks over a sample of 19,542. That sample size is on the page because a baseline drawn from twelve cases and one drawn from forty thousand are not the same instrument, and averaging them into a single confidence figure would hide which one you are looking at.

0 of 5 cash lines resting on this baseline carry a journal reference. A benefit line with no journal reference has not touched the general ledger, so it is shown as claimed rather than counted as realized cash.