Prove · baseline BL-048

Resilience & Risk

Resilience & Risk, all regions, as run before the agents were switched on. Owner at the time of measurement: Director, Supply Resilience.

Baseline register

Status

Locked and signed

confidence 0.81

Cost per unit

$38.32

142,025 units in the window

Cycle time

17.3 hrs

pre-agent, measured end to end

Quality

91.5%

first-pass yield

Claimed on this baseline

$10.88m

$5.17m independently verified

Posted to the ledger

3 of 5

cash lines with a journal reference

How it was measured

Time and motion

Method

Time and motion

Method note

Observed task timing on a case sample, extrapolated to the population. Extrapolation error is carried, not removed.

Window

FY25 Q2, eight weeks, shortened

Sample

5,681

Confidence in the method

0.81

Sign-off

Who accepted this as the number to beat

Status

Locked and signed

Signed by

Helena Marsh

Role

VP Financial Planning and Analysis

Signed

13.8 months ago

Caveat carried with the number

Locked and signed, but the method carries extrapolation error that is not removed. Treat the figure as a range, not a point.

Where the benefit lands

Account and cost center this baseline reconciles to

General ledger account

6120 · Contract and temporary labor

Agency and contractor spend. The cleanest place to evidence a reduction because it falls out of the invoice run within one period.

Corporate GL · Personnel · owner Ana Duarte, Group Financial Controller

Cost center

CC-2030 · Supply Chain

Global · owner Sofia Lindqvist · annual budget $36.27m

Supply Chainfunction view EV-BL-048evidence chain

Benefit lines resting on this baseline

5 lines · $10.88m claimed · $8.92m realized · $5.17m verified

Period	Category	Claimed	Realized	Verified	Status	Variance	Journal
FY25 Q3	Labor cost	$1.40m	$939.2k	$929.8k	Verified	Timing Benefit landed one period later than claimed. The run rate is intact; the period attribution was wrong.	JV-2025Q3-0099
FY25 Q4	Labor cost	$2.04m	$1.53m	$1.47m	Partly verified	Unexplained Internal audit could not trace part of the realized figure to a driver. The untraced amount stays in the variance column.	JV-2025Q4-0100
FY26 Q1	Labor cost	$2.60m	$1.90m	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	Labor cost	$3.10m	$3.01m	$2.77m	Partly verified	Method mismatch The baseline was measured by survey and the realized figure by system extract. The two are not comparable without a bridge, and no bridge has been built.	JV-2026Q2-0101
FY26 Q3	Labor cost	$1.74m	$1.54m	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 FY25 Q2, eight weeks, shortened over a sample of 5,681. 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.

3 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.