This is a workshop material that we've been using to visualize our budget using Lego. By using this exercise we can get a common view of how we spend our money and how we can optimize our spending in a better way. For more information on this topic please contact me at mattias.forsberg@comhem.com or twitter @forsbergmattias.

1. Budget Prognosis and Visualization
Understanding and prioritizing how we make the most of
our hard earned money
Mattias Forsberg, @forsbergmattias, Com Hem AB

2. Why?
• Visualise money spent
• Visualise money to
spend
• Bring attention to
deviations
• Understand how to use
the money we have to
provide the most value

3. What is the Result?
• A relative visualisation of spending so far
• Prognosis of expected project spending during the fiscal year
• Prognos of expected other expenditure during the fiscal year
• Planned deliverables during the fiscal year

4. Preparations
Economic Data
• A Project and Activity List
– Assemble a list of all what we’ve done so far and what it has cost.
– Make sure to separate projects from other activities you want to
follow up
– Ask your business controller for this information, they usually have it.
• Project Economy and Deliverbles
– Assemble a list of project budgets and deliverables
– Include money spent on delivered deliverables
– Include estimated spending on planned and ongoing deliverables
– Ask project managers or product owners for this information.

5. Preparations
Lego and Interpretations
• Collect the Lego you need
– Make sure to count the number of
pieces
CAPEX OPEX – Include more complex shapes and
forms to make the exercise more playful
Department A RED ORANGE – Get flat pieces to assemble project
1500 knobs 200 knobs deliverables
Department B BLUE
350 knobs
LIGHT BLUE
2000 knobs
• Assign different pieces different
meaning
Department C YELLOW GREEN
500 knobs 600 knobs – For example different colors can mean
different things
Overall LIGHT GREEN BLACK
250 knobs 230 • Want to do more than we can afford?
Unallocated funds WHITE GRAY – The ”Unallocated funds” can be used to
show where we need more money to
achieve a specific result

6. Preparations
Quantify the Value of Lego Knobs
Divide the expeted turn
around with the amount
of Lego knobs you have
for the exercise. That
gives you the exchange
rate.
This can and should be
done prior to the
workshop.
Sample exchange rate:
1 Lego Knob = 10 000 SEK

7. Preparations
And some other stuff…
• Small sticky notes
• A large conference room with
ample floor or table space
• A large space to display the result

8. Exercise 1: Year to Date
1. Pick up Lego corresponding to what has been spent so far
2. Use the Lego to visualise what we’ve created so far
– Be creative here!
3. Tag it with a sticky note to tell others what it is
– Include deliverables name, project name and money spent

9. Exercise 2: Visualize the Plan
Separate into department groups
Pick-up Lego corresponding to the department budget
For every project
1. Build lego shapes korresponding to deliverables or significant
activities
• Use the amount of Lego corresponding to estimated cost
2. Tag every shape with sticky notes
• Include deliverables name, project name, money spent and expected
delivery date
3. Position the shapes on flat lego piece for each project
• Give the viewer a sense of what order we are planning to do things

10. Exersice 3: Reflection and Action List
• Reflection
– Are we spending the money right?
– Are we doing what’s most important and creates most value?
– Should we change anything?
• What’s next?
– Compile a action list from the workshop from the reflections
– Update the material prepared for the workshop with the outcome
from the reflections and possible changes in the budget

11. That’s it
• Retrospective
– What was good with the exercise?
– What could have been better?
– Improvements to make until next time?