PerformancePlus^® enables you to more understand how much it costs you to deliver your outcomes, objectives and priorities.

Traditionally this has been difficult to achieve. Budgeting and Accounting systems are in place that manage an organisations financial management with rigour, accuracy and timeliness. In many cases finance systems can be very large and complex.

Conceptually it is easy to postulate that the chart of accounts be re-drawn to reflect Council objectives, or projects, but no Finance Director yet has considered that this structure alone would provide the financial management rigour necessary to keep Directors and Members out of jail.

Objectives, priorities, projects (even service level agreements) all change far more frequently than a chart of accounts, or even an organisational structure. Constant changes to the chart of accounts are at best costly and at worst would create a critical risk to the Council’s financial management.

The need to retain organisational structure financial consolidations is viewed as being unlikely to go away.

A simple step for integrating financial and performance management at the corporate and service level is the inclusion of service budget measures and data within the PerformancePlus^® model.

However finer granularity of information is required to provide the finer granularity of control needed to better manage the use of resources within each service, team, department and across multiple organisations.

PerformancePlus^® can provide a Council with the ability for the resources used to achieve each identified objective to be tracked.

Three categories of resource costs are supported:

• Direct Expenses,
• Staff Time and costs
• Asset Utilisation,

Expenditure by summary chart of account category, against each defined objective, entered at the applicable level, whether that is for a specific individual, a team, a service, a department, the Council or a joint commissioning project involving multiple agencies, can be managed.

An example of aggregated costs by objective.


People time by objective enables to see where resources are deployed.

Such improvement in management information revolutionises the ability for an organisation to manage its improvements in:

• efficiency
• effectiveness and
• value for money.

Gershon-style efficiency, effectiveness and Value for Money calculations are able to be derived within each resourced objective, or any collection of objectives.