Prove · baseline BL-074
Demand Planning
Demand Planning, all regions, as run before the agents were switched on. Owner at the time of measurement: Director, Demand Planning.
How it was measured
System extract
Sign-off
Who accepted this as the number to beat
Where the benefit lands
Account and cost center this baseline reconciles to
Benefit lines resting on this baseline
10 lines · $7.42m claimed · $6.50m realized · $3.99m verified
| Period | Category | Claimed | Realized | Verified | Status | Variance | Journal |
|---|---|---|---|---|---|---|---|
| FY25 Q3 | Outsourced cost | $955.9k | $936.8k | 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 |
| FY25 Q4 | Outsourced cost | $1.39m | $1.10m | $921.3k | 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-2025Q4-0143 |
| FY26 Q1 | Outsourced cost | $1.78m | $1.69m | $1.47m | 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-2026Q1-0144 |
| FY26 Q2 | Outsourced cost | $2.12m | $1.84m | $1.60m | 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-2026Q2-0145 |
| FY26 Q3 | Outsourced cost | $1.18m | $935.0k | 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 |
| FY25 Q3 | Quality | $210.3k | $130.4k | not verified | Non cash | Non cash This is a cycle time or quality improvement. It has no journal entry, so it is carried outside the amount reconciled to the ledger rather than converted into a saving. | not posted |
| FY25 Q4 | Quality | $305.4k | $256.6k | not verified | Non cash | Non cash This is a cycle time or quality improvement. It has no journal entry, so it is carried outside the amount reconciled to the ledger rather than converted into a saving. | not posted |
| FY26 Q1 | Quality | $390.6k | $250.0k | not verified | Non cash | Non cash This is a cycle time or quality improvement. It has no journal entry, so it is carried outside the amount reconciled to the ledger rather than converted into a saving. | not posted |
| FY26 Q2 | Quality | $465.7k | $372.5k | not verified | Non cash | Non cash This is a cycle time or quality improvement. It has no journal entry, so it is carried outside the amount reconciled to the ledger rather than converted into a saving. | not posted |
| FY26 Q3 | Quality | $260.4k | $158.8k | not verified | Non cash | Non cash This is a cycle time or quality improvement. It has no journal entry, so it is carried outside the amount reconciled to the ledger rather than converted into a saving. | not posted |
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 105,859. 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.