1. Objective
   1. Identify resources (Discovery high performing and Highlighted low performing resources)
      1. KPI
         1. Resources performance points and scores
         2. Above 75% of Timing Contribution
         3. Under 25% of Timing Contribution
         4. % of resource Usage & wastage
         5. Less hours/days spent on POL/WOL
         6. % Success and Fail of WOL/POL
   2. Retain and Return Resources
      1. KPI
         1. Resources performance points and scores
   3. Identify profit and losses
      1. KPI
         1. Revenue
         2. POL /WOL Cost
2. Timesheet Analysis
   1. POL/WOL
      1. Who
         1. Performance Above 75% time (D1)
         2. Performance Below 25% time (D1)
         3. Good Performance(D1)
         4. Bad Performance(D1)
         5. Total Pointing/Scoring(D1)
      2. What
         1. Usage (D2)
            1. WOL
            2. POL
         2. Wastage (D2)
            1. M0001
            2. M0002
            3. M0003
         3. Resources
            1. Efficiency
            2. Inefficiency
      3. How
         1. Time(D2)
            1. Duration
            2. Hours
         2. POL Analysis (D2)
            1. Success
            2. Failure
         3. WOL Analysis (D2)
            1. Complete
            2. Not Complete
            3. Turn To POL
            4. Not Turn To POL
      4. Points/Scores
3. Claims Analysis
   1. Cost analysis
      1. Revenue(D3)
         1. POL
      2. Cost(D3)
         1. POL/WOL cost
      3. Profit/Losses