whether public or private, use Performance Measurement and Control
Systems to gain insight into, and make judgments about the effectiveness
and efficiency of their programs. These “Best-in-Class” businesses
decide on what indicators they will use to measure their progress in
meeting organizational goals and objectives, gather and analyze
performance data, and then use this data to drive improvements in their
organizations and successfully translate those goals and objectives into
The TEAMS Group audits the existing operations, taking into
consideration span-of-control, the size, number of staff, number of
Clients, demographics, ratios, support staff ratios, supervisor to
employee ratios, type, age, condition, density and location of all
facilities and equipment to determine key operating ratios and develop
an operational baseline model. The Baseline Model of the Client’s
business allows them to:
Develop a detailed
knowledge of its fiscal components and their behavior over time;
economic and activity forces that affect those fiscal components;
changes in those fiscal components are structural or behavioral;
corrective action is necessary; and,
whether changes are necessary in the Performance Measurement and
Control System, in the measures themselves, or to the business’ goals
required to complete the Activity Based Baseline Model include:
- Review the financial reporting and chart-of-account structure for
- Compile and analyze the model’s base year results.
- With the client, identify activity and economic drivers for the
- Build, at the detailed account code level, the financial model.
- Test and validate the model utilizing data from years subsequent
to the base year.
- Reconcile significant model variances and make any necessary
changes to the model.
- Present the model to the client with our findings and