Prove · baseline BL-086

Service Delivery Management

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

Baseline register

Status

Locked and signed

confidence 0.72

Cost per unit

$30.26

99,333 units in the window

Cycle time

7.6 hrs

pre-agent, measured end to end

Quality

95.0%

first-pass yield

Claimed on this baseline

$6.28m

$1.66m independently verified

Posted to the ledger

2 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 Q1, thirteen weeks

Sample

6,953

Confidence in the method

0.72

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

15.9 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-5030 · AI GBS, function line

Global · owner Sofia Lindqvist · annual budget $33.34m

AI GBS & Global Business Servicesfunction view EV-BL-086evidence chain

Benefit lines resting on this baseline

5 lines · $6.28m claimed · $5.13m realized · $1.66m verified

Period	Category	Claimed	Realized	Verified	Status	Variance	Journal
FY25 Q3	Outsourced cost	$809.4k	$736.5k	$685.0k	Partly verified	Timing Benefit landed one period later than claimed. The run rate is intact; the period attribution was wrong.	JV-2025Q3-0166
FY25 Q4	Outsourced cost	$1.18m	$1.03m	$972.4k	Partly verified	Scope Scope drifted after the baseline was signed. The added work is real but it is not this baseline.	JV-2025Q4-0167
FY26 Q1	Outsourced cost	$1.50m	$1.07m	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	$1.79m	$1.42m	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	$1.00m	$871.8k	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 Q1, thirteen weeks over a sample of 6,953. 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.

2 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.