Step 4: Having set the dimensions of the allocation systems, the project team can then proceed to collecting the input values for every dimension. For example, the Profit and Loss Statement, the values for all the resource drivers and others. Although this work is time consuming, it is operational work. The main thinking will already have been done in the previous steps.

What counts at this stage is good project management: 

• Set a realistic time plan and manage stakeholder’s ­expectations. 

• Nominate responsible input focal points and ensure they have enough time to work on their tasks. 

• Train input focal points on what to look for and in what format.  

• Precise guidance as to what you are looking for and why is very important. 

• Provide input focal points with an easy-to-use Excel input map, so that the time is spent on gathering information and not on converting information into the easy to use format. Fancy automation of regular process should not be undertaken at this stage. Once the allocation system works and shows the numbers that internal clients can use, it is much easier to convince the organization to work on more efficient processes – since that will again require time and money! 

• Communicate the aims and objectives of the project to ­managers of the relevant input focal points so that they feel engaged and are supportive of the project. 

Give regular feedback to the input focal points, managers and project sponsor as to how much work has already been done and how much more is expected. Report on problems early on; do not leave any conflicts for later. 

The project team will then need to focus on assessing what ­costing systems have already been implemented; they will then compile a list with all the system currently in use, the owners, the internal customers and the type of information that is produced. For each of these systems, the project team will have to evaluate whether the system will be incorporated in the future system or not.   

Step 5: In parallel to the previous step, the project team will set up an easy to use database program (MS Excel or Access are more than sufficient even for operators with annual turn-over of up to EUR 10 billion and for data sets of up to 3 ­years).  ­