Prove · baseline BL-087

Engineering Analytics

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

Baseline register

Status

Locked and signed

confidence 0.89

Cost per unit

$1502.78

1,807 units in the window

Cycle time

12.4 days

pre-agent, measured end to end

Quality

93.6%

rework rate, inverted

Claimed on this baseline

$6.26m

$2.98m independently verified

Posted to the ledger

3 of 5

cash lines with a journal reference

How it was measured

Invoice reconstruction

Method

Invoice reconstruction

Method note

Vendor invoices, contractor timesheets and purchase orders re-added for the window and tied back to the posted ledger balance.

Window

FY25 Q1, thirteen weeks

Sample

108

Confidence in the method

0.89

Sign-off

Who accepted this as the number to beat

Status

Locked and signed

Signed by

Tobias Renn

Role

Director, Business Finance

Signed

15.3 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

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-3010 · Engineering

Global · owner Daniel Okoye · annual budget $38.11m

Engineeringfunction view EV-BL-087evidence chain

Benefit lines resting on this baseline

5 lines · $6.26m claimed · $4.75m realized · $2.98m verified

Period	Category	Claimed	Realized	Verified	Status	Variance	Journal
FY25 Q3	Outsourced cost	$806.0k	$515.8k	$464.2k	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-2025Q3-0168
FY25 Q4	Outsourced cost	$1.17m	$901.3k	not verified	Not 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.	not posted
FY26 Q1	Outsourced cost	$1.50m	$1.38m	$1.28m	Partly verified	Rate The blended labor rate used in the claim sits above the rate actually charged to the cost center.	JV-2026Q1-0169
FY26 Q2	Outsourced cost	$1.78m	$1.30m	$1.24m	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-2026Q2-0170
FY26 Q3	Outsourced cost	$997.9k	$648.6k	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 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.