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- Human Resource Technology Solutions 1. Cost/Benefit Analysis and Hurdle Rate A

ID: 2493393 • Letter: #

Question

- Human Resource Technology Solutions 1. Cost/Benefit Analysis and Hurdle Rate Add: Service Staff $1,000,000 Management and Administration $500,000 Technology - Employee Service Center $300,000 Technology - Web $250,000 Technology - HRIS/Payroll Core Application $500,000 Subtotal $2,550,000 Less: FTE removal through reengineering $4,500,000 Add: Incremental operating expenses $175,000 Net annual savings -$1,775,000 One Time Investments Web Technology $1,000,000 HRIS/Payroll upgrade $700,000 Internal project labor $650,000 External conversion and consulting expense $400,000 Total one-time investment of capital $2,750,000 a. Explain the net annual savings of $1,775,000. b. If management sets the hurdle rate at 2 years, will this project be approved based on time? The hurdle rate is the one time investment in capital divided by net annual savings. c. In this exercise, CBA is the measure of the productivity of the investment in the HR technology project without accounting for interest expense, inflation, and opportunity costs. It is the annual savings divided by the one time investment in capital. What is the estimated Cost Benefit Analysis (CBA) as a percent?

Explanation / Answer

Answer

Answer a

Explain the net annual savings of $1,775,000.

If company makes one time investment of capital in web technology, HRIS/Payroll upgrade and its related expenses of $2,750,000, There will be net annual saving of $ 17,75,000 on FTE removal through reengineering after deducting all expenses like Service Staff , Management and Administration , Technology - Employee Service Center , Technology - Web , Technology - HRIS/Payroll Core Application and Incremental operating expenses.

Answer b

If management sets the hurdle rate at 2 years, will this project be approved based on time? The hurdle rate is the one time investment in capital divided by net annual savings.

Figures in $

Particulars

Amount

Service Staff

-10,00,000

Management and Administration

-5,00,000

Technology - Employee Service Center

-3,00,000

Technology - Web

-2,50,000

Technology - HRIS/Payroll Core Application

-5,00,000

FTE removal through reengineering

45,00,000

Incremental operating expenses

-1,75,000

Net annual savings

a

17,75,000

One Time Investments Web Technology

10,00,000

HRIS/Payroll upgrade

7,00,000

Internal project labor

6,50,000

External conversion and consulting expense

4,00,000

Total one-time investment of capital

b

27,50,000

Hurdle Rate (in years)

(b/a)

1.55

Answer : Actual hurdle rate is 1.55 years which is less than hurdle rate of 2 years set by management. So this project will be approved based on time.

Answer c

In this exercise, CBA is the measure of the productivity of the investment in the HR technology project without accounting for interest expense, inflation, and opportunity costs. It is the annual savings divided by the one time investment in capital. What is the estimated Cost Benefit Analysis (CBA) as a percent?

Figures in $

Particulars

Amount

Service Staff

-10,00,000

Management and Administration

-5,00,000

Technology - Employee Service Center

-3,00,000

Technology - Web

-2,50,000

Technology - HRIS/Payroll Core Application

-5,00,000

FTE removal through reengineering

45,00,000

Incremental operating expenses

-1,75,000

Net annual savings

a

17,75,000

One Time Investments Web Technology

10,00,000

HRIS/Payroll upgrade

7,00,000

Internal project labor

6,50,000

External conversion and consulting expense

4,00,000

Total one-time investment of capital

b

27,50,000

The estimated Cost Benefit Analysis (CBA) as a percent

(a/b)

64.55%

Answer : The estimated Cost Benefit Analysis (CBA) as a percent is 64.55%

Figures in $

Particulars

Amount

Service Staff

-10,00,000

Management and Administration

-5,00,000

Technology - Employee Service Center

-3,00,000

Technology - Web

-2,50,000

Technology - HRIS/Payroll Core Application

-5,00,000

FTE removal through reengineering

45,00,000

Incremental operating expenses

-1,75,000

Net annual savings

a

17,75,000

One Time Investments Web Technology

10,00,000

HRIS/Payroll upgrade

7,00,000

Internal project labor

6,50,000

External conversion and consulting expense

4,00,000

Total one-time investment of capital

b

27,50,000

Hurdle Rate (in years)

(b/a)

1.55