Library/T-10

Time P&L

Account for time the way a P&L accounts for money: what it costs, where it goes, what came back.

The whole cycleT-10

The pattern it solves

Time is treated as free and unlimited, so no fix can be judged worth its cost.

Signals you need it

Nobody can say how many hours a problem costs a year. Improvements are claimed but never counted.

Use it when

Always, as the ledger behind every other tool.

What it takes in

Findings from any instrument, annualized with `duration × frequency × people × 52`.

What you end up with

Time losses by line (manual work, meetings, waiting, rework, duplicate work, context switching, handoffs, administrative work, manual reporting, unnecessary approvals), time gains after changes, and the cost of each change.

The steps

1.Annualize each loss.
2.Group by line.
3.After a change, measure the same thing the same way.
4.Record what the change cost, in money and in hours to build.
5.A change whose cost exceeds the hours it returns is a bad change, however many hours it finds.

How it returns time

Makes time countable, so decisions about it can be made like decisions about money — including when to stop buying it.

What to measure

Itself.

What to measure, before and after. Not what anyone achieved — there are no client results to report.

Where it comes from

Time Operators.

What it fixes

Every category in the library

This one is not aimed at a particular leak. It runs across all twenty.

T-09Leverage Prioritization Matrix — Put every finding in order: what to do now, next, later, or deliberately leave alone.

← All ten tools

Time P&L

Every category in the library

Tools that go with it