AAOM Handbook

For each low sample rate Activity in the EPS • The finalised actual costs for an occurrence of the Activity in the measurement period they were finalised, and where feasible, • The outstanding cost commitments for the Activity, in the measurement period they were committed. For each high sample rate Activity in the EPS • The sum of the finalised actual costs for all occurrences of the Activity in the measurement period, and where feasible, • The outstanding cost commitments for the Activity, in the measurement period they were committed. In the case of discrete event (e.g. work order) Activities, the frequency of Activity occurrence should be the number of number of work packages executed in the measurement period. This information should be derived from the work management system of record. In the case of 'continuous' (e.g. crushing, grinding) Activities, the frequency of Activity occurrence should be the number of units of product processed in the measurement period. This information should be derived from the production system of record. Quality

Actual and committed costs should be derived from the costing system of record.

Time

At each costing measurement interval (typically monthly).

Resources

Completion of this task is the accountability of the role nominated on the configured Expenditure Schedule flowchart.

© McAlear Management Consultants 2006

Operational Planning: Set Expenditure Schedule

Updated: August 2018

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