Prepare activity-based performance measures
How prepare activity-based performance measures are reshaped as AGI capability advances.
The bottom line
Roughly 85% of the work in Prepare activity-based performance measures is information-shaped — already within reach of AI delivery. The question here is not whether it shifts, but which tasks go first and who staffs the residual.
Why: Without seeded child occupations, this process relies entirely on its APQC category lens, 'Perform planning and management accounting'. The description—evaluating performance based on management activities—confirms this is purely analytical, data-driven knowledge work. Information transformation and management accounting map strongly to the digital band.
grounded in the economy graph · digital scalar 0.85 · digital
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How the work flows
Trigger: Management initiates a performance evaluation cycle requiring operational costs and efficiencies to be mapped directly to business activities.
- Identify the specific business activities and processes to be evaluated
- Define cost drivers, resource allocations, and performance targets for each activity
- Gather operational and financial data linked to the targeted activities
- Calculate activity-based costs, efficiencies, and performance variances
- Compare calculated metrics against historical baselines and management targets
- Format and distribute activity-based performance reports to stakeholders
Outcome: Activity-based performance reports are calculated, validated, and delivered to decision-makers to guide process improvement and resource allocation.