Table of Contents
1. Purpose
The purpose of the "Cost Center Manhour Prediction" (CCMP) forms BN-US-492-1 and -2 is to provide the Accounting Department with the basic information for the preparation of their financial forecasts.
2. Forecast Periods
Quarterly financial forecasts are prepared for the following periods:
| Forecast dates |
Forecast periods |
| February 28 | 4 quarters through February of the following year |
| May 31 | 4 quarters through May of the following year |
| August 31 | 5 quarters through November of the following year |
| November 30 | 4 quarters through November of the following year |
To enable the Accounting Department to prepare the required financial forecasts on time, the actual closing dates of each period will be the penultimate Friday of the applicable quarter.
3. Due Dates
The CCMP forms must be returned to the Accounting Department within one week after receipt of the forms by the Department Heads. The due date will be mentioned on the forms.
4. Completion
4.1 Manpower (I)
4.1.1 "Actual manpower" as of the date the Accounting Department transmits the CCMP to the Department Heads for completion (1st column), will be filled out by the Accounting Department and will be in line with the monthly Company Manpower Status Report.
4.1.2 The Department Heads shall forecast the average manpower for the periods, as per paragraph 2.0 above and indicated on the CCMP form, based on the facts known as of the reporting date. Expected changes in permanent manpower and assignees due to the forecasted workload shall not be included, however, expected changes in Agency Staff resulting from the forecasted workload are to be included. (See also 4.6.)
4.1.3 "Total available manpower" is the number of employees whose timesheets are administered by Company.
4.2 Workable Hours (II)
This part will be completed by the Accounting Department and will be based on historical company-wide averages. If these company averages are, in the opinion of the Department Heads, not in line with the absence he expects, the Department Head shall adjust the figures in order to reflect a better approximation of the workable hours per employee.
4.3 Total Workable Hours (III)
Multiply forecasted available manpower with forecasted workable hours per employee.
4.4 Hours Chargeable to Overhead (IV)
Hours are to be specified per time charge number and shall be based on expectations or historical data from the monthly printout TA 0540, Manhour Productivity report.
4.5 Hours on Backlog Jobs (V)
4.5.1 Forecasted manhours on jobs will be supplied on page 2 of the CCMP form. The data will be extracted from Cost and Progress Reports, hours from unapproved change orders and latest information from Project Managers. Nontechnical hours must be included.
4.5.2 Only hours in backlog shall be reported. Hours on expected projects shall not be taken into account.
4.5.3 In case the Department Head does not agree with the forecasted hours, as per paragraph 4.5.1., he shall make adjustments only after consultation with the Project Manager. Explanatory notes regarding the change shall be given on the reserve side of page 2 of the CCMP form.
4.6 Manhours Surplus (Shortage) (VI)
In case of a significant manhour surplus or shortage in the next two quarters, the Department Head shall mention on the reverse side of page 2 of the CCMP form the possibilities for improving that situation.
5. General
The Department Head shall sign page 2 of the CCMP form to indicate his approval.