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Slide 1

Slide notes: We speak of the View that we select for the comparative results as the "inner" View within the View, because apart from the various methods for gathering the Accounts that will be used for the Result, there are also an entire series of different measurements available. And the selected measurement is the so-called "inner view".

Slide 2

Slide notes: In this example, we are looking at results of Planting on a certain section of an Estate, which is also called Department 700 in the Chart of Accounts. From all the Accounts in this Department, we are focusing specifically on those Accounts that relate to the Planting Activity.

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Slide notes: So let us first select the measurement or inner view number 1, which will reveal Financial results for the selected Current Month and Year to Date.

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Slide notes: Here is the View.

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Slide notes: Next, we use View number 2 to reveal the Current Month Financial performance versus the Financial Budget.

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Slide notes: And the result is that we are significantly overspent. We may ask the question why this is so.

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Slide 15

Slide notes: View number 4 will show us what the Year to Date Financial performance is versus the Budget.

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Slide notes: And here again, we are seriously overspent.

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Slide 22

Slide notes: So we may ask, what is the Physical performance versus the Budget, because that will reveal the Management performance on the ground, whereas the Financial over expenditure may be beyond the Section Manager's control due to Price escalation over which he has little or no control, but the Physical performance is certainly within his control.

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Slide notes: And here we see quite a different picture. We are still over Budget, but only slightly, and nothing like on the Financial level. So that is interesting, and begs the question whether perhaps we have Planted more than planned?

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Slide 26

Slide notes: So next we choose view number 13, which will reveal the Year to Date Key Performance Indicator versus Budget. In other words, we will be able to find out how many Hectares we have Budgeted to Plant, and how many we have actually planted.

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Slide notes: Sure, the answer is that we have planted roughly 20% more Hectares than originally Budgeted for, hence the Physical being slightly over Budget. As such, there must be another reason why the Financial is so heavily overspent, and we can already deduce that it is not related to the Physical performance, but to some other reason.

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Slide notes: To double-check the Physical Performance, we choose view 15, which will reveal the Physical Performance over KPI.

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Slide notes: The result, as we can see, is good. It means that the standard number of Man Hours per Hectare planted is only slightly exceeded, and the Tractor Hours applied per Hectare planted is below the standard, hence an excellent performance.

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Slide 35

Slide notes: And so, as we can see from this example, we can use the Measurement Views productively to find the answers we want about our Business, whatever kind of Business it is. Our example here has been Agriculture, but the same principles can be applied in any Business, with the Business Intelligence tools that we have here.