Prove · baseline BL-079

Controllership & Policy

Controllership & Policy, all regions, as run before the agents were switched on. more

Baseline register

How it was measured

System extract

Method

System extract

Method note

Transaction counts and stage timestamps pulled from the system of record across the whole measurement window. more

Window

FY24 Q3, thirteen weeks

Sample

179,348

Confidence in the method

0.84

Sign-off

Who accepted this as the number to beat

Status

Locked and signed

Signed by

Sofia Lindqvist

Role

Finance Business Partner, Operations

Signed

22.0 months ago

Caveat carried with the number

Locked and signed. The window is a full quarter and the method leaves an audit trail that can be re-performed.

Where the benefit lands

Account and cost center this baseline reconciles to

General ledger account

6100 · Salaries and wages

Fully loaded permanent payroll. more

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

Cost center

CC-4010 · Finance

Global · owner Marta Alvarez · annual budget $32.03m

Financefunction view EV-BL-079evidence chain

Benefit lines resting on this baseline

10 lines · $7.07m claimed · $6.18m realized · $3.55m verified

Period	Category	Claimed	Realized	Verified	Status	Variance	Journal
FY25 Q3	Labor cost	$911.4k	$811.2k	$811.2k	Verified	Timing Benefit landed one period later than claimed. more	JV-2025Q3-0154
FY25 Q4	Labor cost	$1.32m	$1.01m	$935.6k	Partly verified	Scope Scope drifted after the baseline was signed. more	JV-2025Q4-0155
FY26 Q1	Labor cost	$1.69m	$1.29m	not verified	Not verified	Volume Seasonal volume ran ahead of baseline, which flatters the realized figure rather than the claim.	not posted
FY26 Q2	Labor cost	$2.02m	$1.92m	$1.80m	Partly verified	Timing Benefit landed one period later than claimed. more	JV-2026Q2-0156
FY26 Q3	Labor cost	$1.13m	$1.16m	not verified	Period open	Period open The period is not closed. more	not posted
FY25 Q3	Cycle time	$200.5k	$128.3k	not verified	Non cash	Non cash This is a cycle time or quality improvement. more	not posted
FY25 Q4	Cycle time	$291.2k	$206.8k	not verified	Non cash	Non cash This is a cycle time or quality improvement. more	not posted
FY26 Q1	Cycle time	$372.4k	$275.6k	not verified	Non cash	Non cash This is a cycle time or quality improvement. more	not posted
FY26 Q2	Cycle time	$444.0k	$386.3k	not verified	Non cash	Non cash This is a cycle time or quality improvement. more	not posted
FY26 Q3	Cycle time	$248.3k	$176.3k	not verified	Non cash	Non cash This is a cycle time or quality improvement. more	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. more

The measurement window ran FY24 Q3, thirteen weeks over a sample of 179,348. 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.