Cost Control & Finance  >> Case: Activity-Based Budget and Control

Case: Activity-based budget and control. The purpose of this case document is to demonstrate an annual activity-based budget built upon a plant’s CMMS data and with statistical methods to deal with weaknesses in the data. In turn, it is to demonstrate how maintenance cost is controlled to be on-budget as the year unfolds. Furthermore, the document shown was available to all by the end of the day following the close of the budgeted month.

The herein case is based on an actual plant. However, confidentiality is rigorously protected. Document terminology and organization remain in tack, but no activity and resource level resemblance remain. Accordingly, readers are also warned to not draw from the document any operational insights, performance targets and key indicators for their plant.