Business Operations
Operating Model
This blueprint outlines how a business is structured and operates to deliver value. It encompasses processes, organisational structure, technology, people, and more.
Contents
Processes
The key business processes within the Business Operations domain can vary depending on the industry, organisation size, and specific objectives. However, there are some common processes that are fundamental to most businesses. Here’s an overview of key business processes within the Business Operations capability:
Supply Chain Management
- Procurement: Sourcing and acquiring raw materials or goods from suppliers.
- Logistics and Distribution: Managing the movement and distribution of products to end customers.
Inventory Management
- Stock Control: Monitoring and optimising inventory levels to meet demand without excess.
- Warehousing: Efficiently storing and managing inventory in warehouses or distribution centers.
Order Fulfillment
- Order Processing: Receiving, processing, and fulfilling customer orders.
- Shipping and Delivery: Managing the shipment and delivery of products to customers.
Quality Control
- Quality Assurance: Implementing processes to ensure the quality of products or services.
- Testing and Inspection: Conducting inspections and testing to identify and address quality issues.
Business Process Optimisation
- Process Analysis: Identifying inefficiencies and bottlenecks in operational processes.
- Continuous Improvement: Implementing changes to enhance efficiency and effectiveness.
Customer Service and Support
- Customer Inquiries: Handling customer inquiries, concerns, and requests.
- Issue Resolution: Addressing and resolving customer issues to ensure satisfaction.
Risk Management
- Identification of Risks: Identifying potential risks that could impact operations.
- Mitigation Strategies: Developing and implementing strategies to minimise or eliminate identified risks.
Financial Management
- Budgeting and Forecasting: Planning and allocating financial resources for operations.
- Expense Management: Monitoring and controlling operational expenses.
Human Resources Management
- Recruitment and Onboarding: Hiring and onboarding new employees.
- Training and Development: Providing ongoing training and development opportunities.
Technology Management
- IT Infrastructure Management: Ensuring the reliability and efficiency of technology infrastructure.
- Software Implementation: Implementing and maintaining software solutions to support operations.
Facilities Management
- Maintenance: Overseeing the maintenance of physical facilities.
- Security: Implementing measures to ensure the security of facilities.
Communication and Collaboration
- Internal Communication: Facilitating communication within the organisation.
- Collaboration Tools: Implementing tools to enhance collaboration among teams.
Regulatory Compliance
- Monitoring Regulations: Keeping abreast of relevant industry regulations and compliance requirements.
- Compliance Reporting: Ensuring that operations align with legal and regulatory standards.
Project Management
- Project Planning: Planning and organising projects to achieve specific goals.
- Execution and Monitoring: Implementing projects and monitoring progress against milestones.
Environmental and Sustainability Management
- Environmental Impact Assessment: Evaluating the environmental impact of operations.
- Sustainability Initiatives: Implementing initiatives to promote sustainability in business practices.
Organisational Structure
Typical Structure
The organisational structure for the Business Operations capability is designed to facilitate efficient and coordinated execution of operational activities. The structure may vary based on the organisation’s size, industry, and specific needs, but a typical structure may include the following key components:
Head of Business Operations
- Role: Overall leadership and strategic direction for the Business Operations capability.
- Responsibilities: Setting goals, overseeing operational performance, and ensuring alignment with organisational objectives.
Business Operations Managers/Leaders
- Role: Operational leadership within specific functional areas (e.g., Supply Chain, Quality Control, Customer Service).
- Responsibilities: Managing day-to-day operations, implementing strategies, and achieving performance targets.
Cross-Functional Teams
- Role: Teams with representatives from different functional areas collaborating on specific projects or initiatives.
- Responsibilities: Executing cross-functional projects, sharing expertise, and ensuring effective communication.
Process Improvement Team
- Role: Dedicated team focused on analysing and optimising operational processes.
- Responsibilities: Identifying inefficiencies, implementing process improvements, and driving operational excellence.
Technology Integration Team
- Role: Team responsible for managing and optimising technology solutions within Business Operations.
- Responsibilities: Implementing and maintaining technology infrastructure, ensuring seamless integration.
Quality Control Team
- Role: Team responsible for monitoring and maintaining product or service quality.
- Responsibilities: Conducting inspections, implementing quality assurance processes, and addressing quality issues.
Reporting Lines and Communication Channels
Establishing clear reporting lines and communication channels is vital for seamless coordination within the Business Operations capability. The goal is to ensure that information flows efficiently, enabling timely decision-making and effective collaboration. Here’s a general framework:
Reporting Lines
- Direct Reporting: Business Operations Managers/Leaders report directly to the Head of Business Operations.
- Cross-Functional Teams: Report on project-specific matters to both functional leaders and the Head of Business Operations.
Communication Channels
- Regular Meetings: Schedule regular team meetings, departmental meetings, and cross-functional collaboration sessions.
- Technology Platforms: Utilise communication tools such as messaging apps, project management software, and collaborative platforms.
- Reporting Mechanisms: Implement a structured reporting system for key performance indicators, progress updates, and critical issues.
Strategic Alignment Meetings
- Regular Strategy Meetings: Organise periodic meetings involving the Head of Business Operations, Business Operations Managers/Leaders, and relevant stakeholders to ensure strategic alignment.
Escalation Procedures
- Clearly Defined Escalation Pathways: Establish protocols for escalating issues to higher management when needed.
- Issue Resolution Teams: Form teams dedicated to resolving specific types of issues, ensuring a swift and coordinated response.
Cross-Functional Collaboration
- Collaboration Platforms: Utilise platforms that facilitate cross-functional collaboration, enabling seamless information sharing and coordination.
- Cross-Functional Representatives: Appoint individuals from each functional area as cross-functional representatives to enhance communication.
Training and Development Communication
- Training Programs Communication: Clearly communicate training and development opportunities to relevant teams.
- Feedback Loops: Establish feedback loops to continuously improve training programs based on input from the teams.
Cross-functional Teams
Cross-functional teams within the Business Operations capability bring together individuals from different functional areas to collaborate on specific projects or initiatives. These teams leverage diverse skills and perspectives to address complex challenges and drive innovation. Here are examples of cross-functional teams within the Business Operations domain:
Supply Chain Optimisation Team
- Members: Representatives from Procurement, Logistics, and Inventory Management.
- Objective: Collaborate on optimising the end-to-end supply chain, reducing costs, and improving efficiency.
Customer Experience Improvement Team
- Members: Customer Service, Quality Control, and Marketing representatives.
- Objective: Enhance the overall customer experience by addressing customer feedback, improving product quality, and optimising communication.
Technology Integration Task Force
- Members: IT Specialists, Business Operations Managers, and Process Improvement Experts.
- Objective: Implement and optimise technology solutions to enhance operational efficiency and communication.
Cross-Functional Training and Development Committee
- Members: Human Resources, Operations Managers, and Training Specialists.
- Objective: Collaborate on designing and implementing training programs that enhance the skills and capabilities of the Business Operations workforce.
Operational Risk Management Team
- Members: Risk Management Specialists, Operations Managers, and Legal Advisors.
- Objective: Identify potential operational risks, develop mitigation strategies, and ensure compliance with legal and regulatory standards.
Sustainability and Environmental Impact Task Force
- Members: Environmental Experts, Operations Managers, and Facilities Management.
- Objective: Implement sustainability initiatives, assess and reduce the environmental impact of operational activities.
Agile Implementation Team
- Members: Agile Coaches, IT Specialists, and Operations Managers.
- Objective: Introduce and implement agile methodologies to enhance adaptability and responsiveness within operational processes.
Cross-Functional Communication and Collaboration Team
- Members: Communication Specialists, IT, and Representatives from Various Departments.
- Objective: Improve internal communication, enhance collaboration tools, and foster a culture of open communication across departments.
People and Skills
The success of the Business Operations capability/domain heavily relies on the people and their skills within the organisation.
The exact roles and skills required may vary based on the organisation’s size, industry, and specific objectives. It’s crucial to continually assess and adapt the skills within the Business Operations capability to stay aligned with evolving business needs and industry trends.
Here’s a breakdown of the people and skills required for effective Business Operations:
Leadership
- Head of Business Operations:
- Skills:
- Strategic Thinking
- Decision-Making
- Leadership and Visionary Skills
- Communication and Influencing Skills
- Skills:
- Business Operations Managers/Directors:
- Skills:
- Operational Excellence
- Team Leadership
- Problem Solving
- Change Management
- Skills:
Operational Management
- Business Operations Managers/Directors:
- Skills:
- Process Management
- Supply Chain Optimisation
- Quality Control
- Project Management
- Skills:
- Process Improvement Specialists:
- Skills:
- Lean Six Sigma
- Process Mapping and Analysis
- Continuous Improvement
- Data-Driven Decision-Making
- Skills:
Technology and Analytics
- Technology Integration Specialists:
- Skills:
- Technology Evaluation and Implementation
- Integration Management
- IT Infrastructure Management
- Skills:
- Data Analysts:
- Skills:
- Data Analysis and
- Visualisation
Statistical Analysis - Reporting and Dashboard Creation
- Skills:
Customer Focus
- Customer Service Managers:
- Skills
- Customer Relationship Management
- Communication and Interpersonal Skills
- Problem Resolution
- Customer Feedback Analysis
- Skills
- Sales and Marketing Representatives:
- Skills:
- Market Understanding
- Sales Techniques
- Marketing Strategy Implementation
- Skills:
Risk Management and Compliance
- Risk Management Specialists:
- Skills:
- Risk Identification and Assessment
- Mitigation Strategies
- Compliance Monitoring
- Skills:
- Legal and Compliance Officers:
- Skills:
- Legal Knowledge
- Regulatory Compliance
- Contract Management
- Skills:
Training and Development
- Training and Development Managers:
- Skills:
- Training Program Design and Delivery
- Learning Management Systems
- Employee Development
- Skills:
- Human Resources Specialists:
- Skills:
- Recruitment and Talent Acquisition
- Employee Relations
- Performance Management
- Skills:
Environmental and Sustainability
- Environmental Specialists:
- Skills:
- Environmental Impact Assessment
- Sustainability Initiatives
- Regulatory Compliance
- Skills:
- Sustainability Coordinators:
- Skills:
- Sustainability Reporting
- Stakeholder Engagement
- Sustainable Practices Implementation
- Skills:
Agile and Adaptability
- Agile Coaches:
- Skills:
- Agile Methodologies
- Scrum or Kanban Practices
- Change Management
- Skills:
- Adaptability Champions:
- Skills:
- Flexibility
- Resilience
- Innovation
- Skills:
Communication and Collaboration
- Communication Specialists:
- Skills:
- Internal and External Communication
- Messaging and Branding
- Crisis Communication
- Skills:
- Collaboration Facilitators:
- Skills:
- Team Collaboration
- Cross-Functional Communication
- Collaboration Tools
- Skills:
Finance and Budgeting
- Finance Managers:
- Skills:
- Financial Analysis
- Budgeting and Forecasting
- Resource Allocation
- Skills:
- Budget Committee Members:
- Skills:
- Financial Oversight
- Strategic Financial Planning
- Risk Assessment
- Skills:
Cybersecurity and Technology Governance
- Cybersecurity Experts:
- Skills:
- Cybersecurity Measures Implementation
- Threat Detection and Response
- Data Security
- Skills:
- Technology Governance Committee Members:
- Skills:
- Technology Evaluation
- Governance Frameworks
- IT Strategy Alignment
- Skills:
Diversity, Equity, and Inclusion (DEI)
- DEI Officers or Champions:
- Skills:
- DEI Strategy Development
- Inclusive Leadership
- Cultural Competence
- Skills:
- Diversity and Inclusion Task Force Members:
- Skills:
- Cultural Awareness
- Bias Mitigation
- Inclusive Decision-Making
- Skills:
Agile and DevOps
- Agile Coaches:
- Skills:
- Agile Methodologies
- Scrum or Kanban Practices
- Change Management
- Skills:
- DevOps Engineers:
- Skills:
- Continuous Integration/Continuous Deployment (CI/CD)
- Automation Tools
- Collaboration and Communication
- Skills:
Technology
The core platform or infrastructure required for business operations capability can vary based on the nature of the business and industry. However, there are some fundamental elements that are commonly essential for effective business operations.
Implementing and maintaining these core platform and infrastructure elements creates a strong foundation for business operations capability, enabling organisations to adapt to changing environments, improve efficiency, and stay competitive in the market.
Here are key components:
Enterprise Resource Planning (ERP) System
Customer Relationship Management (CRM) System
A CRM system is crucial for managing customer interactions, sales, and service-related processes. It helps businesses build and maintain strong relationships with customers, enabling better communication and personalised services.
Communication and Collaboration Tools
Platforms like email systems, instant messaging, video conferencing, and collaboration tools are essential for seamless communication within the organisation. These tools facilitate teamwork, information sharing, and efficient decision-making.
Document Management System
A document management system ensures organised storage, retrieval, and sharing of documents within the organisation. It enhances collaboration, version control, and compliance with document-related processes.
Business Intelligence (BI) and Analytics Tools
BI tools help in analysing and interpreting data, providing valuable insights into business performance. These tools aid decision-making processes by turning raw data into actionable intelligence.
Supply Chain Management (SCM) System
For businesses involved in production or distribution, a robust SCM system is crucial. It helps optimise the supply chain, manage inventory, and ensure the efficient flow of goods and services.
Human Resource Management System (HRMS)
An HRMS automates HR processes, including employee onboarding, payroll, performance management, and workforce planning. It enhances HR efficiency and contributes to employee satisfaction.
Financial Management System
A financial management system handles accounting, budgeting, invoicing, and financial reporting. It ensures accurate financial tracking and compliance with regulatory requirements.
Security Infrastructure
Robust security measures, including firewalls, antivirus software, and secure access controls, are essential to protect sensitive business data and maintain the integrity of operations.
Enterprise Content Management (ECM) System
ECM systems help in organising and managing unstructured content such as documents, images, and videos. This is particularly important for businesses dealing with large volumes of diverse content.
Workflow Automation Tools
Automation tools streamline routine tasks and workflows, reducing manual effort and minimising errors. These tools enhance operational efficiency and ensure consistency in processes.
Cloud Computing Services
Cloud infrastructure provides scalability, flexibility, and accessibility. Utilising cloud services can reduce the need for extensive on-premise hardware and offer cost-effective solutions for business operations.
Integration Platforms
Integration platforms enable seamless communication between different systems and applications. This ensures that data flows smoothly across various business functions, preventing information silos.
Mobile Device Management (MDM)
With the increasing reliance on mobile devices, MDM systems help businesses manage and secure mobile devices, ensuring employees can access necessary resources securely.
Governance
This is about the rules and guidelines that ensure the organisation operates ethically and within legal boundaries. It includes decision-making structures and compliance measures.
Governance Structure
- Board or Steering Committee:
- Oversees the overall Business Operations capability.
- Provides strategic guidance and approves major initiatives.
- Head of Business Operations:
- Responsible for day-to-day leadership and operational decisions.
- Reports to the Board or Steering Committee.
- Business Operations Managers/Directors:
- Manage specific functional areas within Business Operations.
- Report to the Head of Business Operations.
Decision-Making Processes
- Strategic Decision-Making:
- Involves the Board or Steering Committee.
- Addresses long-term goals, major investments, and strategic initiatives.
- Operational Decision-Making:
- Involves the Head of Business Operations and relevant Managers/Directors.
- Addresses day-to-day operational issues and tactical decisions.
Key Policies and Procedures
- Operational Policies:
- Define standard operating procedures for key processes.
- Ensure consistency and compliance within the Business Operations capability.
- Risk Management Policies:
- Establish guidelines for identifying, assessing, and mitigating operational risks.
- Define risk tolerance levels and escalation procedures.
- Compliance Policies:
- Ensure adherence to industry regulations and standards.
- Define processes for monitoring and reporting compliance.
Performance Measurement and KPIs
- Key Performance Indicators (KPIs):
- Define and regularly monitor KPIs for operational performance.
- Align KPIs with strategic objectives.
- Performance Review Meetings:
- Conduct regular performance review meetings to assess progress and identify areas for improvement.
Communication and Reporting
- Internal Communication:
- Establish communication channels for seamless information flow.
- Facilitate communication between different levels of the governance structure.
- Reporting Mechanisms:
- Implement reporting systems for regular updates on operational performance, risks, and compliance.
Technology Governance
- Technology Committee:
- Oversee technology strategy and decisions within Business Operations.
- Evaluate and approve technology investments.
- Technology Standards:
- Define standards for technology solutions, integration, and cybersecurity.
- Ensure alignment with the overall organisational IT strategy.
Change Management and Adaptability
- Change Management Team:
- Manage and facilitate changes within the Business Operations capability.
- Implement strategies for adapting to evolving business needs.
- Continuous Improvement Initiatives:
- Encourage a culture of continuous improvement.
- Implement processes for capturing and implementing improvement ideas.
Training and Development Governance
- Training and Development Committee:
- Oversee training and development initiatives within Business Operations.
- Ensure alignment with strategic goals and employee skill needs.
- Feedback Loops:
- Establish mechanisms for collecting feedback on training programs.
- Use feedback to improve and enhance learning initiatives.
Budget and Resource Governance
- Budget Committee:
- Oversee budget allocation for the Business Operations capability.
- Ensure financial resources align with strategic priorities.
- Resource Allocation Processes:
- Define processes for allocating human, financial, and technological resources.
- Monitor resource utilisation and adjust allocations as needed.
Legal and Compliance Oversight
- Legal and Compliance Team:
- Oversee legal and compliance matters within Business Operations.
- Ensure adherence to relevant laws and regulations.
- Compliance Audits:
- Conduct periodic compliance audits to identify and address any issues proactively.
- Implement corrective actions based on audit findings.
Sustainability and Environmental Governance
- Sustainability Committee:
- Oversee sustainability initiatives within Business Operations.
- Monitor environmental impact assessments and progress towards sustainability goals.
- Reporting on Environmental Impact:
- Implement processes for reporting on the environmental impact of operational activities.
- Communicate sustainability achievements and goals to stakeholders.
Metrics and KPIs
Key Performance Indicators (KPIs) for business operations capability can vary depending on the industry, organisation size, and specific objectives. Here are some general KPIs that can be used to measure and assess the effectiveness of business operations capability:
Operational Efficiency
Resource Utilisation
Cost-effectiveness
Quality of Output
Supply Chain Performance
Risk Management
Customer Satisfaction
Process Improvement
Employee Productivity and Satisfaction
Technology Performance
Adaptability and Flexibility
Environmental Impact
Culture and Values
Creating a positive and effective culture within the Business Operations capability/domain is crucial for fostering collaboration, innovation, and high performance. Creating and sustaining this culture within the Business Operations capability requires leadership commitment, continuous reinforcement, and alignment with the overall organisational values. It contributes to a positive work environment, employee satisfaction, and ultimately, the successful execution of business operations.
Customer-Centricity
- Value: Putting the customer at the center of every decision and process.
- Culture:
- Prioritising customer needs in operational strategies.
- Empathy and responsiveness to customer feedback.
Continuous Improvement
- Value: Embracing a culture of constant learning and optimisation.
- Culture:
- Encouraging employees to identify and suggest improvements.
- Regularly reviewing and updating operational processes.
Collaboration and Cross-Functional Cooperation
- Value: Fostering teamwork and collaboration across functions.
- Culture:
- Breaking down silos and encouraging open communication.
- Recognising and rewarding cross-functional collaboration.
Adaptability and Flexibility
- Value: Embracing change and being agile in response to evolving needs.
- Culture:
- Readiness to adapt processes in response to market shifts.
- Promoting a mindset of flexibility and resilience.
Data-Driven Decision-Making
- Value: Relying on data and insights for informed decision-making.
- Culture:
- Encouraging employees to use data in their decision-making processes.
- Providing training on data analytics tools and methodologies.
Ethical Conduct and Integrity
- Value: Upholding high ethical standards in all operations.
- Culture:
- Zero tolerance for unethical behaviour or practices.
- Transparency in decision-making and communication.
Innovation and Creative Problem-Solving
- Value: Encouraging a culture of innovation and creative problem-solving.
- Culture:
- Recognising and rewarding innovative ideas.
- Creating a safe space for experimentation and learning from failures.
Employee Empowerment
- Value: Empowering employees to take ownership and initiative.
- Culture:
- Providing autonomy and opportunities for skill development.
- Recognising and celebrating individual and team achievements.
Diversity, Equity, and Inclusion (DEI)
- Value: Fostering a diverse and inclusive work environment.
- Culture:
- Promoting diversity in hiring and career development.
- Providing training on bias mitigation and cultural competence.
Communication Transparency
- Value: Promoting open and honest communication at all levels.
- Culture:
- Regularly sharing updates on organisational goals and performance.
- Encouraging feedback and addressing concerns transparently.
Results-Orientation
- Value: Focusing on achieving tangible results and outcomes.
- Culture:
- Setting clear performance metrics and goals.
- Recognising and rewarding high-performing teams and individuals.
Employee Well-Being
- Value: Prioritising the health and well-being of employees.
- Culture:
- Providing wellness programs and resources.
- Recognising the importance of work-life balance.
Environmental and Social Responsibility
- Value: Integrating sustainability and social responsibility into operations.
- Culture:
- Implementing eco-friendly practices in processes.
- Engaging in community and social impact initiatives.
Agile and Learning Organisation
- Value: Embracing an agile mindset and commitment to continuous learning.
- Culture:
- Promoting a culture of curiosity and ongoing education.
- Embracing change as an opportunity for growth.
Safety and Risk Management
- Value: Prioritising the safety of employees and managing risks proactively.
- Culture:
- Establishing and communicating safety protocols.
- Encouraging a culture of reporting and addressing risks promptly.
Personal Costs
- Salaries and Wages: The cost of employees, including salaries, wages, bonuses, and benefits.
- Training and Development: Expenses related to employee training programs and professional development.
Technology and Software Costs
- Software Licenses: Expenses associated with acquiring and renewing licenses for various business software.
- Hardware Costs: The purchase and maintenance costs of computers, servers, and other hardware.
- IT Infrastructure: Expenses for network infrastructure, cloud services, and cybersecurity.
Facilities and Office Expenses
- Rent or Lease: The cost of renting or leasing office space and facilities.
- Utilities: Expenses for electricity, water, heating, and other utility services.
- Office Supplies: Costs associated with purchasing office supplies and equipment.
Cost Structure
Creating a positive and effective culture within the Business Operations capability/domain is crucial for fostering collaboration, innovation, and high performance. Creating and sustaining this culture within the Business Operations capability requires leadership commitment, continuous reinforcement, and alignment with the overall organisational values. It contributes to a positive work environment, employee satisfaction, and ultimately, the successful execution of business operations.
Personal Costs
- Salaries and Wages: The cost of employees, including salaries, wages, bonuses, and benefits.
- Training and Development: Expenses related to employee training programs and professional development.
Technology and Software Costs
- Software Licenses: Expenses associated with acquiring and renewing licenses for various business software.
- Hardware Costs: The purchase and maintenance costs of computers, servers, and other hardware.
- IT Infrastructure: Expenses for network infrastructure, cloud services, and cybersecurity.
Facilities and Office Expenses
- Rent or Lease: The cost of renting or leasing office space and facilities.
- Utilities: Expenses for electricity, water, heating, and other utility services.
- Office Supplies: Costs associated with purchasing office supplies and equipment.
Supply Chain and Inventory Costs
- Raw Materials: The cost of acquiring raw materials for manufacturing or production.
- Inventory Holding Costs: Expenses related to storing and managing inventory.
- Shipping and Logistics: Costs associated with transporting goods within the supply chain.
Marketing and Sales Costs
- Advertising and Promotion: Expenses for marketing campaigns, advertising, and promotional activities.
- Sales Commissions: The cost of paying commissions or bonuses to sales representatives.
- Customer Acquisition Costs: Costs associated with acquiring new customers.
Quality Control and Compliance Costs
- Quality Assurance: Expenses related to ensuring the quality of products or services.
- Compliance Costs: Costs associated with adhering to industry regulations and standards.
Customer Service and Support Costs
- Customer Support Staff: Salaries and expenses related to customer support teams.
- Technology for Customer Service: Expenses for customer service software and communication tools.
Administrative and Overhead Costs
- Insurance: Costs associated with various types of business insurance.
- Legal and Compliance: Expenses related to legal services and compliance efforts.
- Office Management: Costs for administrative staff and office management functions.
Research and Development Costs
- R&D Staff: Salaries and wages for employees involved in research and development.
- R&D Equipment and Supplies: Expenses for equipment, materials, and supplies used in research.
Training and Development Costs
- Employee Training Programs: Costs associated with training programs to enhance employee skills.
- Professional Development: Expenses for ongoing professional development opportunities.
Travel and Entertainment Expenses
- Business Travel: Costs associated with employee travel for business purposes.
- Client Entertainment: Expenses related to entertaining clients or business partners.
Miscellaneous Costs
- Contingency and Emergency Funds: Set aside for unexpected expenses or emergencies.
- Consulting Fees: Costs associated with hiring external consultants for specialised services.