# Management Value Worksheet — Time Capacity, Not a Savings Promise

**Demonstration only · User-entered assumptions · Version 1.0 · Review status: planning worksheet**

| Input | Your value |
|---|---:|
| Payroll issues per month | ____ |
| People involved per issue | ____ |
| Hours per person per issue | ____ |
| Approved hourly cost assumption (RM) | ____ |
| Months reviewed | ____ |
| Direct cash expense caused by issues (RM) | ____ |

## Deterministic formulas

- **Time capacity used:** issues × people × hours × months
- **Indicative internal time cost:** time capacity × approved hourly cost assumption
- **Direct cash expense:** shown separately; never combined without evidence

## Filled fictional example

2 issues × 3 people × 1.5 hours × 12 months = **108 hours**.
108 hours × RM50 approved planning assumption = **RM5,400 indicative internal time cost**.
Direct cash expense entered = **RM0**.

This does not say the programme will release all 108 hours or save RM5,400. Verify a before/after period and attribute only evidence-supported change.

**Limit:** Planning aid only; not a customer result, ROI forecast, accounting opinion or guarantee.