Kohl's Employee Time Study
Kohl Analytics Group
Designed to ENHANCE not REPLACE
Kohl's Employee Time Study works with the systems you already use.
We provide the time-based activity data those systems typically do not create themselves, but can use to produce more accurate profitability, planning and management reporting.Measure the Work Behind the COST
The Kohl Employee Time Study is designed to provide organizations with a clear understanding of how employee time is spent across activities, processes, products, services, customers, and departments. By collecting and analyzing time allocation data, the study helps management identify where resources are being consumed and how labor costs are truly distributed throughout the organization.
The study's primary objectives are to:
-
-
- Measure how employees spend their time on day-to-day activities.
- Identify high-cost, low-value, or nonproductive work.
- Improve the accuracy of cost and profitability analyses.
- Support Activity-Based Costing (ABC) and Activity-Based Management (ABM) initiatives.
- Reveal opportunities for process improvement, automation, and efficiency gains.
- Provide management with data-driven insights for staffing, budgeting, and strategic decision-making.
- Establish a factual basis for understanding the operational drivers behind financial results.
-
By linking employee effort to business activities and outcomes, the Kohl Employee Time Study enables organizations to make better decisions about resource allocation, cost management, process improvement, and overall organizational performance.

Actual People Cost, Not Generic Labor
Rates
Kohl uses actual salary and people-cost data, scaled
and reconciled to the client’s financial statements, with
adjustments for FASB treatment or unusual one-off
items where appropriate.
- Actual salaries and related people costs
- Financial statement scaling and reconciliation
- FASB and one-off item adjustments where appropriate
- Practical available work hours, not 100% utilization

Product Weighting Factors
Product Weighting Factors adjust raw activity or
transaction counts to reflect differences in effort,
complexity, or workload required to perform the same
activity for different products.
Why Weighting Matters
One count is not always one unit of effort. A consumer
loan application, HELOC application, mortgage
application, and commercial loan application may
involve similar activities, but they do not require the
same level of employee time.
Using the Results in Multidimensional Profitability Analysis
The Kohl Time Study does not replace the client's profitability solution. It improves the cost foundation feeding that solution

What the Client Receives
A reusable activity-time and activity-cos

Better cost foundation. Better profitability analysis. Better decisions.
Move from broad expense spreading to activity-based cost causality with a Khol Time Study.
