MR-14 · Maintenance Cost Control & KPI Reporting

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Process Flow Diagram (BPMN)

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L4 Process Steps

Step	Step Name	Role / Swim Lane	System	Input	Output	KPI	Dec?	Exc?
Phase 1 1.1	Extract historical MRO spend from SAP S/4HANA	MRO Finance Controller	SAP S/4HANA Finance (FI/CO)	Prior-year actuals, cost centre hierarchy, work order history	3-year MRO spend baseline by category (line, heavy, components, engines)	Baseline accuracy ≥98% vs audited actuals	N	N
1.2	Validate cost centre structure for MRO domains	MRO Finance Controller	SAP S/4HANA Finance (FI/CO)	Chart of accounts, maintenance cost centre master data	Validated cost centre tree mapped to AMOS task-card categories	100% of AMOS work order types mapped to SAP cost centre before budget lock	N	Y
1.3	Set annual MRO budget targets by category	VP Engineering & Maintenance	SAP S/4HANA Finance (FI/CO)	Baseline spend, fleet plan, planned utilisation hours, escalation indices	Approved annual MRO budget with monthly phasing per cost centre	Budget submission on time (T-60 days before fiscal year start)	Y	N
Phase 2 2.1	Record labour and material costs to work orders	Maintenance Planner	AMOS by Swiss AviationSoftware	Signed-off task cards, parts consumption records, technician time sheets	Costed work orders with labour hours, part numbers, and unit prices	Work order cost closure within 48 hours of task completion; <2% late-closure rate	N	Y
2.2	Allocate vendor costs to work orders via SAP Ariba	MRO Procurement Analyst	SAP Ariba	PO line items for outsourced maintenance, AMOS work order references	Work orders with vendor cost allocations and PO cross-references	100% of vendor POs linked to a work order before invoice approval	N	Y
2.3	Validate work order cost allocation completeness	MRO Finance Controller	AMOS by Swiss AviationSoftware	Open and closed work orders for the reporting period	Allocation validation report; unallocated cost exception list	≤1% of period spend unallocated at month-end close	Y	N
Phase 3 3.1	Receive and register vendor invoices in SAP Ariba	Accounts Payable Specialist	SAP Ariba	Vendor invoice (PDF/EDI), purchase order number, goods receipt note	Registered invoice with PO and GRN cross-references in SAP Ariba	Invoice registration within 24 hours of receipt; e-invoice adoption ≥70% of MRO vendors	N	N
3.2	Execute 3-way match: PO vs GRN vs invoice	Accounts Payable Specialist	SAP S/4HANA Finance (FI/CO)	Registered invoice, SAP Ariba PO, AMOS goods receipt note	3-way match result: matched, price variance, or quantity variance	First-pass 3-way match success rate ≥85%; invoice cycle time ≤10 days	N	Y
3.3	Validate invoice scope against approved work order	MRO Contract Manager	AMOS by Swiss AviationSoftware	3-way match result, approved work scope from AMOS work order	Invoice approval decision: approved, disputed, or escalated	Invoice dispute rate ≤5% of total MRO invoices per month	Y	Y
3.4	Post approved vendor invoices in SAP AP	Accounts Payable Specialist	SAP S/4HANA Finance (FI/CO)	Approved invoice from MRO Contract Manager	Posted AP document; payment scheduled per vendor payment terms	On-time payment rate ≥95%; early payment discount capture ≥80% where applicable	N	N
Phase 4 4.1	Extract cost and utilisation data for KPI calculation	MRO Data Analyst	AWS S3 / Redshift	AMOS work order actuals, SAP cost postings, flight operations utilisation data	Consolidated MRO cost and utilisation dataset in Redshift analytics schema	Data pipeline refresh completed by Day 3 of month following reporting period	N	Y
4.2	Calculate CPFH, cost-per-cycle and maintenance cost ratio	MRO Data Analyst	AWS S3 / Redshift	Consolidated cost dataset, fleet utilisation hours and cycles from Jeppesen FliteDeck	KPI scorecard: CPFH by fleet type, CPD, maintenance cost as % of total operating cost	CPFH variance vs budget ≤±5%; maintenance cost ratio ≤15% of total operating cost	N	N
4.3	Publish KPI dashboard to Power BI for stakeholders	MRO Data Analyst	Power BI	KPI scorecard dataset from Redshift	Published Power BI dashboard with trend lines, budget vs actual, and drill-through by vendor	Dashboard published by Day 5 of the following month; stakeholder satisfaction score ≥4/5	N	N
4.4	Review KPIs against thresholds and alert on breaches	Director of MRO	Power BI	Published KPI dashboard, approved threshold parameters	KPI status: Green / Amber / Red per metric; variance alert issued for Amber/Red items	All Red-threshold KPIs reviewed and actioned within 5 business days	Y	N
Phase 5 5.1	Conduct root-cause analysis for cost overruns	MRO Finance Controller	AMOS by Swiss AviationSoftware	Variance alert, work order drill-through from Power BI, vendor invoice details	Root-cause analysis report identifying driver of overrun (scope, price, volume, mix)	Root-cause report issued within 10 business days of period close	Y	N
5.2	Issue corrective action plan and assign owners	Director of MRO	SAP S/4HANA Finance (FI/CO)	Root-cause analysis report, budget variance magnitude	Corrective action plan (CAP) with owner, action, and target completion date	CAP issued within 5 business days of root-cause sign-off; ≥80% of CAP actions closed on time	N	N
5.3	Update rolling MRO cost forecast in SAP CO	MRO Finance Controller	SAP S/4HANA Finance (FI/CO)	Approved CAP, revised cost assumptions, updated utilisation forecast from Amadeus SkyWORKS	Revised rolling 12-month MRO cost forecast posted in SAP Controlling	Forecast accuracy (latest estimate vs actual at year-end) ≤±3%	N	Y
Phase 6 6.1	Prepare monthly MRO cost report for leadership	MRO Finance Controller	Power BI	Finalised KPI dashboard, CAP status, forecast update	Executive MRO Cost Report (PDF): actuals, budget variance, CPFH trend, top 5 vendor spend	Report distributed by Day 7 of following month to CFO, VP Engineering, and CEO	N	N

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Process Attributes

Identification

Process IDMR-14

L1 DomainMaintenance, Repair & Overhaul

L2 ProcessMRO Vendor Management

L3 NameMaintenance Cost Control & KPI Reporting

L4 Steps18 across 6 phases

Decision Gates5 (all with iteration loops)

Exceptions7 documented

Swim Lanes (Roles)

MRO Finance Controller

VP Engineering & Maintenance

Maintenance Planner

MRO Procurement Analyst

Accounts Payable Specialist

MRO Contract Manager

MRO Data Analyst

Director of MRO

Systems & Tools

SAP S/4HANA Finance (FI/CO)AMOS by Swiss AviationSoftwareSAP AribaAWS S3 / RedshiftPower BI

Key Performance Indicators

Extract historical MRO spend from SAP S/4HANABaseline accuracy ≥98% vs audited actuals

Validate cost centre structure for MRO domains100% of AMOS work order types mapped to SAP cost centre before budget lock

Set annual MRO budget targets by categoryBudget submission on time (T-60 days before fiscal year start)

Record labour and material costs to work ordersWork order cost closure within 48 hours of task completion; <2% late-closure rate

Allocate vendor costs to work orders via SAP Ariba100% of vendor POs linked to a work order before invoice approval

Validate work order cost allocation completeness≤1% of period spend unallocated at month-end close

Receive and register vendor invoices in SAP AribaInvoice registration within 24 hours of receipt; e-invoice adoption ≥70% of MRO vendors

Execute 3-way match: PO vs GRN vs invoiceFirst-pass 3-way match success rate ≥85%; invoice cycle time ≤10 days

Airline-Specific Risks & Pain Points

AMOS work order costs and SAP cost centres may not be fully reconciled if interface mappings were altered during AMOS upgrades, producing baseline gaps

New regulatory requirements (EASA Part-145, FAR Part 145) occasionally introduce new work-scope categories with no corresponding SAP cost centre, delaying budget submission

Fleet utilisation assumptions from Amadeus SkyWORKS schedule plan may diverge from finance model, requiring manual reconciliation loop between Planning and Engineering

Technician time entries in AMOS depend on line-station connectivity; remote outstations with poor VPN links accumulate backlog of uncosted work orders, distorting weekly cost reports

Ad-hoc AOG purchases placed verbally and backed by emergency POs are frequently missing work order references, requiring retrospective allocation that delays month-end close by 3–5 days

AMOS does not enforce mandatory cost-centre fields on all work order types; engineering change orders may slip through without allocation flags

Inputs / Outputs

Primary InputPrior-year actuals, cost centre hierarchy, work order history

Primary OutputExecutive MRO Cost Report (PDF): actuals, budget variance, CPFH trend, top 5 vendor spend

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