Prove · baseline BL-083

Service Analytics

Service Analytics, all regions, as run before the agents were switched on. Owner at the time of measurement: Head of Service Analytics.

Baseline register

Status

Locked and signed

confidence 0.75

Cost per unit

$2036.45

1,547 units in the window

Cycle time

10.7 days

pre-agent, measured end to end

Quality

92.3%

service level attainment

Claimed on this baseline

$6.55m

$2.78m 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

FY24 Q4, thirteen weeks

Sample

108

Confidence in the method

0.75

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

18.8 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

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-5020 · Customer Service

Global · owner Ravi Menon · annual budget $23.51m

Customer Servicefunction view EV-BL-083evidence chain

Benefit lines resting on this baseline

5 lines · $6.55m claimed · $5.50m realized · $2.78m verified

Period	Category	Claimed	Realized	Verified	Status	Variance	Journal
FY25 Q3	Outsourced cost	$843.7k	$573.7k	$504.9k	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-2025Q3-0160
FY25 Q4	Outsourced cost	$1.23m	$1.26m	$1.07m	Partly verified	Timing Benefit landed one period later than claimed. The run rate is intact; the period attribution was wrong.	JV-2025Q4-0161
FY26 Q1	Outsourced cost	$1.57m	$1.35m	$1.20m	Partly verified	Timing Benefit landed one period later than claimed. The run rate is intact; the period attribution was wrong.	JV-2026Q1-0162
FY26 Q2	Outsourced cost	$1.87m	$1.25m	not verified	Not verified	Volume Seasonal volume ran ahead of baseline, which flatters the realized figure rather than the claim.	not posted
FY26 Q3	Outsourced cost	$1.04m	$1.07m	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 108. 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.