This report aggregates your financial spend into standard categories (known as cost
pools), as defined by the TBM Council. The report further breaks out the cost pool spend by
operational expenditures (OpEx) and capital expenditures (CapEx), as well as fixed and variable
costs.
The Cost Pool Analysis report contains the following elements:
| Key element |
Description |
| (1) Report collection |
Each of the reports in this collection provide the financial details you need to review your
spend variances and forecast accuracy:
|
| (2) Slicers |
Use the local and global slicers to refine the data in your report. Slicers in this report let
you see your cost data by region, account group, and organizational accountability, including cost
center and ID, cost center owner, and owner (for example, CIO -1).
The following roles can use the slicers in this report for a more personalized view:
- IT Financial Controller or CIO: Without setting any slicers, you can see the overview of the
spend of each cost pool across the organization. You can drill down into cost pools, cost center
owners, and individual accounts.
- Cost Center Owner or CIO -1: Set the Cost Center or Cost Center Owner slicers to filter for your
areas of responsibility.
- Financial Analyst: Set the Cost Center slicer for areas you support, or set a specific account
group to enable a detailed, cross-organizational category spend analysis.
|
| (3) Fixed and Variable OpEx Spend by Cost Pool |
Use this view to understand the financial agility of the IT spend and where opportunities exist
to impact cost in the current fiscal year.
- Fixed and Variable displays a chart of the OpEx by cost pool (default tab).
- Details displays a spreadsheet of the OpEx by cost pool broken out by fixed variable. Expand
any item in the Cost Pool column by clicking the arrow to the left of the item.
- Trend displays the fixed and variable OpEx over time.
Questions answered:
- If demand or consumption drops, do I have the flexibility to reduce spend?
- Where can I consider sourcing changes that will create a more variable cost structure?
- What financial agility is appropriate for our company at this time? Shall I set a percent
variable target?
- How much of my spend is fixed and variable?
- What is driving the fixed vs. variable spend ratio?
|
| (4) OpEx and CapEx Spend by Cost Pool |
Use this view to understand the cost pool spend broken out by OpEx and CapEx:
- OpEx and CapEx displays a chart of the OpEx and CapEx by cost pool (default tab).
- Details displays a spreadsheet of the OpEx and Capex by cost pool. Expand any item in
the Cost Pool column by clicking the arrow to the left of the item.
- Trend displays the OpEx and CapEx spend over time.
Questions answered:
- How much of my spend is CapEx vs. OpEx?
- How does capitalization vary by cost pool?
- Where is most of my spend capitalized?
- How does my CapEx spend vary over the fiscal year? Is there an end-of-year spike (spend it or lose it)?
|
| (5) Summary by Cost Pool |
Use this table to view all cost pools with their fixed and variable costs, and the CapEx and OpEx
expenditures. Additional details, including cost subpool and account name, are available.
Select any row in the Cost Pool column to display the Cost Pool Breakout report, where you can
see the accounts that make up the cost pool or subpool you selected.
Then, select an account code to see the transaction details from your financial source of record
(such as your GL).
Questions answered:
- What accounts are rolling into the cost pool categories?
- What is the budget variance in those accounts?
- What transactions occurred in the current period for an account?
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