KI & APQC Benchmark mit Microsoft Copilot aufbauen

Es gibt einen bestimmten Moment in fast jedem Konzern, der immer gleich abläuft. Jemand aus dem Controlling fragt: „Sind wir eigentlich effizient? Wie stehen wir im Vergleich zu unseren eigenen Landesgesellschaften da?“ Und dann folgt der reflexhafte zweite Satz: „Sollen wir dafür nicht mal eine Beratung holen?“

Beratungen sind darauf spezialisiert, genau diese Frage zu beantworten, gegen ein Honorar, das für die meisten Mittelständler und viele Konzernbereiche schlicht nicht im Budget steht. Diese Anleitung zeigt dir einen anderen Weg. Du brauchst dafür nur zwei Zutaten, die beide kostenlos oder ohnehin schon vorhanden sind: das APQC Process Classification Framework (eine gemeinnützige, frei nutzbare Prozess-Taxonomie, dazu gleich mehr) und Microsoft Copilot als Sparringspartner und Werkzeug. Am Ende steht kein Beratungsbericht, sondern ein eigenes, wiederholbares Benchmark-System, das du selbst gebaut hast.

Um diese Anleitung verständlicher zu machen, begleiten dich drei Personen:
Die typischen Büro-Charaktere: Die kompetente IT-Kollegin, der selbsternannte Experte und der ehrliche Anfänger. Diese drei Perspektiven helfen dir, typische Stolperfallen zu erkennen.
Tanja ist die IT-Expertin. Sie weiß, wie es funktioniert, erklärt geduldig und strukturiert – und lässt sich von schlechten Ratschlägen nicht aus der Ruhe bringen. Wenn du eine Frage hast, hat Tanja die Antwort.
Bernd ist der selbsternannte „Experte“, der alles besser weiß – und meistens falsch liegt. Seine Abkürzungen und sein Halbwissen führen regelmäßig zu Problemen. Er steht für alle gefährlichen Mythen und schlechten Praktiken, die du vermeiden solltest.
Ulf ist der Lernende, genau wie du. Er stellt die Fragen, die dir im Kopf herumschwirren, und braucht manchmal einen Vergleich aus dem Alltag, um IT zu verstehen. Wenn Ulf etwas nicht versteht, ist das völlig in Ordnung, dafür ist Tanja da.
„Und… Action!“

Szene 1: Die Kaffeeküche, kurz vor dem Beratervertrag

Bernd: „Ich hab’s gehört. Wir sollen jetzt also rausfinden, ob wir zu viele Leute in der Buchhaltung haben. Da hole ich mir eine Beratung, die macht mir in drei Monaten eine schöne Folie.“
Tanja: „Oder wir bauen das selbst. Mit einem kostenlosen Prozess-Standard und Copilot.“
Ulf: „Moment, Benchmark, ist das nicht einfach die Tabelle, wie in der Bundesliga? Wer steht oben, wer steht unten?“
Tanja: „Genau dieses Prinzip, ja. Ein Benchmark ist ein systematischer Vergleich von Kennzahlen zwischen Einheiten, bei uns zwischen Landesgesellschaften. Nur dass wir nicht Tore zählen, sondern FTE, also Vollzeitäquivalente, gegen die Arbeitsmenge halten.“
Bernd: „Klingt nach viel Aufwand für etwas, das man auch einfach schätzen kann.“
Tanja: „Das eigentlich Interessante daran ist gar nicht die fertige Excel-Tabelle am Ende. Es ist die Beobachtung, wie sich ein handelsübliches KI-Modell wie Copilot als Werkzeug für ernsthafte, methodisch strenge Arbeit verhält. Es glänzt an manchen Stellen, und es lügt an anderen, in diesem Fall zum Beispiel mit erfundenen Prozessnummern und einem halluzinierten Download-Link. Mit klar formulierten, hart erarbeiteten Prompts (das sind Anweisungstexte an ein KI-Modell) bringt man es trotzdem dazu, verlässlich zu arbeiten.“
Ulf: „Also ist das hier auch ein bisschen eine Anleitung, wie man einen bockigen Mitspieler auf Kurs bringt?“
Tanja: „Ziemlich genau das. Und diese Anleitung ist absichtlich lang und sehr konkret. Sie ist keine Inspirationslektüre, sondern eine Bauanleitung. Jeder Schritt bekommt den exakten Prompt zum Kopieren und das Ergebnis, das du erwarten darfst, inklusive der Stellen, an denen Copilot im echten Test gestolpert ist. Und Bernd, du wirst noch oft genau an diesen Stellen stolpern, das kündige ich schon mal an.“
Bernd: „Pff. Zeig mir erstmal, was dieses APQC überhaupt sein soll.“

Was ist APQC eigentlich? Und warum nicht einfach selbst ausdenken?

Bernds Frage ist berechtigt, auch wenn sie eher trotzig klingt. Bevor du auch nur einen einzigen Prompt abschickst, solltest du wissen, worauf das ganze System aufbaut.
APQC (American Productivity & Quality Center) ist eine gemeinnützige, mitgliederbasierte Benchmarking-Organisation aus Houston, gegründet 1977. Ihr wichtigstes Produkt ist das Process Classification Framework, kurz PCF, eine seit 1992 gepflegte, weltweit meistgenutzte Prozess-Taxonomie. Stell dir das PCF wie ein genormtes Wörterbuch für Unternehmensprozesse vor. Es zerlegt jede denkbare Tätigkeit, von „Rechnungen bearbeiten“ bis „Lagerhaltung steuern“, in 13 Kategorien und vier Hierarchie-Ebenen: Kategorie, Prozessgruppe, Prozess, Aktivität. Jedes Element trägt zusätzlich eine eindeutige, von APQC selbst so bezeichnete PCF Element ID. Diese fünfstellige Referenznummer ist von der sichtbaren Hierarchie-Nummer (zum Beispiel 9.6) zu unterscheiden, und genau dieser Unterschied wird später wichtig.

Ulf: „Okay, ich brauch ein Bild dafür. Ist das wie das Regelwerk des DFB?“
Tanja: „Fast perfekt getroffen. Stell dir vor, jeder Verein hätte eigene Regeln, was ein Foul ist. Dann könntest du niemals zwei Ligen vergleichen. Das PCF ist die gemeinsame Regelsprache dafür, was zum Beispiel „Kreditorenbuchhaltung“ überhaupt bedeutet, egal ob die Gesellschaft in Deutschland, Japan oder den USA sitzt.“
Bernd: „Wir können doch einfach unsere eigenen Kategorien erfinden, kennt sich eh keiner mit APQC aus.“
Tanja: „Genau das ist später einer deiner teuersten Fehler, Bernd. Wenn jede Gesellschaft ihre eigene Sprache spricht, vergleichst du am Ende Äpfel mit Frachtschiffen. Deshalb ist der entscheidende Vorteil des PCF: Es deckt Finance, HR, IT und praktisch jede andere Funktion in einem einzigen Modell ab und ist branchenübergreifend einsetzbar.“

APQC stellt das Framework als frei zugängliche Ressource bereit und beschreibt es ausdrücklich als anpassbar für eigene Prozessstrukturen. Die genauen Bedingungen für Weiterverwendung, Veröffentlichung oder kommerzielle Nutzung solltest du aber nicht pauschal annehmen, sondern jeweils gegen die aktuellen APQC-Nutzungsbedingungen auf apqc.org prüfen. Das gilt besonders, wenn du Ergebnisse außerhalb deines eigenen Unternehmens teilen willst.
Es gibt Alternativen, aber keine davon deckt dasselbe ab. ITIL oder COBIT decken nur IT ab, SCOR nur die Lieferkette, und die Benchmark-Datenbanken von Hackett oder Gartner kosten Geld und liefern keinen offenen Rahmen. Für ein funktionsübergreifendes Projekt bleibt das PCF damit praktisch alternativlos. Seine Grenzen solltest du trotzdem kennen: Es ist generisch, US-geprägt, und die externen OSB-Vergleichsdaten sind kostenpflichtig, auch wenn das Framework selbst es nicht ist.
Wichtig für die Nummerierung: Die Hierarchie-Nummer (zum Beispiel 9.6 oder 4.4.1) verschiebt sich zwischen PCF-Versionen. In älteren Fassungen war Finance = 8.0, in der aktuellen Version 8.0 (Cross-Industry) ist Finance = 9.0. Die stabilere Referenz über Versionen hinweg ist die fünfstellige PCF Element ID. Du musst also immer die tatsächlich verwendete Version prüfen, ein Grund mehr, warum in diesem Projekt niemals aus dem Gedächtnis eines KI-Modells zitiert wird, sondern immer aus der angehängten Originaldatei.

Fakten-Check: APQC in drei Sätzen

Das PCF ist eine kostenlose, gemeinnützig gepflegte Prozess-Taxonomie mit 13 Kategorien über vier Hierarchie-Ebenen.
Die Hierarchie-Nummer (9.6, 4.4.1) verschiebt sich zwischen Versionen, die fünfstellige PCF Element ID bleibt stabil.
Es gibt keine Konkurrenz, die Finance, HR, IT und alle anderen Funktionen gleichzeitig abdeckt, deshalb ist es hier die Basis.

Screening, Diagnosis, Root-Cause: Drei Blicke auf dieselbe Mannschaft

Ulf: „Und wie findet man jetzt raus, ob eine Gesellschaft zu viele Leute hat?“
Tanja: „Nicht auf einen Blick, sondern in drei Schritten, mit steigendem Aufwand. Stell es dir wie einen Scouting-Prozess vor. Erst der grobe Scouting-Bericht über die ganze Liga, dann die Video-Analyse eines einzelnen Spielers, der auffällig war, und erst zum Schluss das Gespräch mit dem Physio, warum er gerade schwächelt.“

Das Benchmark arbeitet mit drei Auswertungsebenen, die du nicht mit den APQC-Hierarchie-Ebenen verwechseln darfst (diese Verwechslung war tatsächlich der teuerste Fehler im gesamten Projekt, mehr dazu im Troubleshooting-Abschnitt):

Ebene	Frage	Kennzahl	Bezugsgröße (Nenner)	Aufwand
Screening	Wo hinschauen?	FTE (Full-Time Equivalent, Vollzeitäquivalent)	grobe Größe wie Umsatz oder Mitarbeiterzahl	niedrig, für alle Einheiten
Diagnosis	Wie effizient?	FTE	konkreter Mengentreiber, z. B. Rechnungen pro Jahr	mittel, nur für Auffälligkeiten
Root-Cause	Warum, und was tun?	Qualität, Zeit, Komplexität	je Indikator	hoch, gezielt

Bernd: „Wozu drei Schritte? Ich schau mir doch einfach die Auffälligen genauer an und fertig.“
Tanja: „Machst du ja auch, aber erst nach dem Screening. Der Trick ist die Reihenfolge: Du investierst Erhebungsaufwand erst dort, wo die billigere, gröbere Ebene tatsächlich einen Treffer gemeldet hat. Screening nimmt bewusst auch falsche Alarme in Kauf. Eine Gesellschaft sieht teuer aus, weil sie komplexer ist, nicht weil sie schlechter arbeitet. Erst Root-Cause klärt, ob eine schlanke Zahl wirklich gut ist oder nur eine Notlösung war.“
Ulf: „Also wie bei einem Spieler mit wenig Torschüssen. Erstmal Alarm, aber vielleicht spielt er einfach eine andere Rolle im Team.“
Tanja: „Genau. Und deshalb verhindert die dritte Ebene den Fehlschluss „wenig FTE gleich gut“. Erst Qualität, Zeit und Komplexität zeigen, ob schlank wirklich gut ist, und Komplexität ist dabei die Fairness-Korrektur, die erklärt, warum eine Zahl legitim hoch sein darf.“

Sechs tragende Prinzipien ziehen sich durch das gesamte Projekt und tauchen in jedem der folgenden Prompts wieder auf: objektivierbare statt subjektive Erfassung (keine Reifegrad-Schätzungen, aber FTE-Anteile dürfen pragmatisch nach Rollen verteilt werden), Erfassung gegen den offiziellen APQC-Prozess statt gegen den Abteilungsnamen, keine Doppelzählung zwischen lokaler und zentraler Erfassung, klare Trennung von lokal versus zentral (HQ/Shared Service), ein einheitlicher Zeitraum und eine einheitliche Währung, und, die vielleicht wichtigste Regel, genau ein Leittreiber pro Zeile. Sobald eine Kennzahl mehrere Nenner gleichzeitig vermischt („Sendungen + Wareneingänge + Retouren“), ist sie nicht mehr interpretierbar.

Fakten-Check: Die drei Ebenen

Screening ist billig und flächendeckend, es filtert nur, es urteilt nicht.
Diagnosis kostet mehr, deshalb nur für die Auffälligen aus dem Screening.
Root-Cause erklärt das Warum und verhindert falsche Schlüsse wie „wenig Personal ist immer gut“.

Bevor es losgeht: Das muss auf deinem Schreibtisch liegen

Bernd: „Ich leg einfach los, Copilot öffnen und tippen, was soll da schon schiefgehen?“
Tanja: „Eine ganze Menge, wie du gleich merken wirst. Es gibt ein paar Dinge, die vorher stehen müssen, sonst brichst du mittendrin ab.“

Bevor der erste Prompt abgeschickt wird, sollten folgende Dinge bereitstehen:

Ein kostenloses APQC-Benutzerkonto auf apqc.org, nötig, um die PCF-Datei herunterzuladen.
Zugang zu Microsoft Copilot. Für die reine Diskussion und Tabellenerstellung genügt der M365-Chat-Copilot (m365.cloud.microsoft/chat). Für den späteren Excel-Bau brauchst du verlässlich Copilot in Excel (Bearbeitungsmodus, direkt in der Arbeitsmappe) oder einen Agenten mit echter Code-Ausführung. Im hier getesteten Tenant/Setup konnte der reine M365-Chat-Copilot keine belastbare .xlsx-Datei erzeugen, sondern nur einen Text-Entwurf liefern. Da Microsoft die Copilot-Funktionen (einschließlich Datei-erzeugender Agents in Word, Excel und PowerPoint) laufend erweitert, solltest du die konkrete Datei-Erzeugungsfähigkeit im eigenen Tenant vorab selbst prüfen, statt dich auf diese Beobachtung zu verlassen.
Copilot in Excel braucht zusätzlich OneDrive mit aktiviertem AutoSpeichern. Fehlt der Copilot-Button in Excel, liegt es fast immer an einer der vier üblichen Ursachen: fehlende Lizenz, nicht aufgefrischte Lizenz, falscher Update-Kanal (Semi-Annual Enterprise statt Current/Monthly) oder deaktivierte „verbundene Erlebnisse“. In Firmenumgebungen braucht es zusätzlich das kostenpflichtige Microsoft-365-Copilot-Add-on, das die IT-Abteilung zuweisen muss.
Die Bereitschaft, jede von Copilot erzeugte Datei manuell in Excel zu prüfen. Das ist keine Formalie, sondern die wichtigste Lektion aus diesem ganzen Projekt: Copilots eigener Abnahmebericht („alles erledigt, Check = OK“) war im Test mehrfach falsch, während die tatsächliche Datei 0 Formeln und 0 Datenvalidierungen enthielt.
Grundkenntnisse in Excel (Pivot-Logik, Dropdowns, einfache Formeln) helfen beim Prüfen, sind aber keine Voraussetzung für das Formulieren der Prompts selbst.
Ein klares Datenschutz-Bewusstsein. In keinen der folgenden Prompts, Uploads oder Kommentarfelder gehören Mitarbeiterlisten, Namen, E-Mail-Adressen oder andere personenbezogene Daten.

Ulf: „Warte, wir tragen also nirgendwo Namen ein? Auch nicht, wer wie viel arbeitet?“
Tanja: „Nein, nirgendwo. Die Prompts selbst verbieten das an mehreren Stellen ausdrücklich, aber die Verantwortung, nichts Falsches hochzuladen, liegt trotzdem beim Menschen davor, also bei dir. Es wird ausschließlich mit aggregierten FTE-Zahlen je Prozess gearbeitet, nie mit Einzelpersonen.“
Bernd: „Ach, ich schreib halt in den Kommentar, dass Herr Müller das bearbeitet, damit man weiß, wen man fragen muss.“
Tanja: „Genau das nicht, Bernd. Kein Name, keine E-Mail-Adresse, keine Mitarbeiterliste. Wenn du wissen willst, wer wofür zuständig ist, klärst du das mündlich oder in einem separaten, nicht KI-gestützten System.“

Nicht 1:1 ohne Prüfung: Diese Anleitung ist reproduzierbar, aber nicht autonom. Jeder Copilot-Output, ob Tabelle, Excel-Datei oder Auswertung, muss geöffnet, geprüft und plausibilisiert werden, bevor er weiterverwendet wird. Kein Schritt in dieser Anleitung ersetzt diese menschliche Kontrolle.

Das Input-Package: Was vor dem Start wirklich vorliegen muss

Wer den gesamten Ablauf durchgehen will, sollte diese fünf Dinge im Zugriff haben, bevor er beginnt:

Die offizielle PCF-v8.0-Datei von apqc.org (Phase 1).
Eine bestätigte APQC-Prozessauswahltabelle, das Ergebnis von Prompt 1 (Phase 2).
Das daraus gebaute Template beziehungsweise das geprüfte Ergebnis von Prompt 2/3 (Phase 3).
Die ausgefüllten Rückläuferdateien der Gesellschaften, eine je Einheit (nach Phase 4).
Eine manuelle Prüfliste (angelehnt an den Troubleshooting-Abschnitt weiter unten), gegen die jede Copilot-Ausgabe gehalten wird.

Fakten-Check: Bereit zum Start?

APQC-Konto vorhanden.
Copilot-Zugang geklärt, insbesondere ob echte Dateierstellung im eigenen Tenant funktioniert.
Bereitschaft zur manuellen Prüfung jeder erzeugten Datei.
Klarheit, dass keine Personendaten in irgendeinen Prompt oder Upload gehören.
Alle fünf Punkte des Input-Packages im Blick.

Phase 1. Die Fahndung nach der offiziellen Regel-Datei

Bernd: „Die PCF-Nummer für Kreditorenbuchhaltung kenn ich auswendig, 8.1.2 oder so. Muss ich die Datei wirklich laden?“
Tanja: „Ja, unbedingt. Und du liegst gerade schon falsch, in Version 8.0 ist Finance die Kategorie 9.0, nicht 8.0. Genau das ist der Punkt: ohne die echte PCF-Datei im Gepäck erfindet Copilot Prozessnummern und verwendet veraltete Versionsnummerierungen, zum Beispiel HR = 6.0 statt korrekt 7.0. Kein noch so ausgefeilter Prompt behebt das vollständig. Die Datei muss physisch angehängt werden.“

Der wichtigste operative Hebel des gesamten Projekts ist denkbar unspektakulär, aber genau deshalb wird er gern übersehen: die Datei muss echt sein, nicht aus dem Gedächtnis rekonstruiert.
Schritt: Im Browser https://www.apqc.org/resource-library/resource-listing/apqc-process-classification-framework-pcf-cross-industry-excel-12 öffnen, kostenloses Konto anlegen beziehungsweise anmelden, die Excel-Version 8.0 (Cross-Industry) herunterladen.

Erwartetes Ergebnis: Eine Excel-Datei mit allen 13 APQC-Kategorien über vier Hierarchie-Ebenen, inklusive der stabilen fünfstelligen PCF Element IDs. Diese Datei wird in Phase 2 zwingend als Anhang benötigt, sie ist dort die einzige zulässige Quelle für Prozessnamen und -nummern. In Phase 3 ist sie zur Verifikation hilfreich, aber nicht mehr zwingend, weil dort die in Phase 2 bestätigte Prozessauswahltabelle die bindende Quelle ist. Ab Phase 4 übernimmt das jeweilige Workbook selbst diese Rolle (tblProcess im Template beziehungsweise Process_Reference in der Master-Mappe), die PCF-Datei muss ab dort nicht mehr mitgeschickt werden.

Fakten-Check: Phase 1

Ziel: die offizielle PCF-v8.0-Excel-Datei besitzen.
Ohne diese Datei: keine echten Prozessnummern, nur Rateversuche von Copilot.
Datei wird konkret nur in Phase 2 gebraucht, danach übernehmen andere Quellen ihre Rolle.

Phase 2. Das Aufstellungspapier: die Prozessauswahltabelle (Prompt 1)

Ulf: „Und jetzt? Schreiben wir einfach Copilot an, dass er unsere Buchhaltung analysieren soll?“
Tanja: „Noch nicht. Erst bauen wir gemeinsam mit Copilot die Aufstellung, sozusagen. Eine Prozessauswahltabelle legt fest, welche offiziellen APQC-Prozesse in den Scope kommen, mit welcher Referenznummer, welchem Mengentreiber als Nenner und welcher Scope-Notiz. Alles Weitere, das Excel-Template, die Ausfüllhilfe, die Auswertung, wird später aus genau dieser einen Tabelle abgeleitet.“
Bernd: „Ich bau mir da lieber eigene Kürzel, LOG_INB_SCHED für Logistik-Eingang oder so, ist doch übersichtlicher.“
Tanja: „Genau das ist in einem echten Testlauf einmal krachend gescheitert. Die ausfüllenden Kolleginnen und Kollegen in den Landesgesellschaften konnten mit solchen Kürzeln schlicht nichts anfangen. Die verbindliche Regel lautet deshalb: das APQC-Prozesshaus wird 1:1 übernommen, ohne eigene Cluster oder selbst ausgedachte Kurzcodes. APQC liefert bereits eindeutige, ausgeschriebene Namen samt Nummern. Diese werden direkt übernommen, nie umformuliert.“

So startest du den Prompt

Neuen Chat in Microsoft Copilot öffnen (m365.cloud.microsoft/chat oder die Copilot-Umgebung deiner Wahl).
Die heruntergeladene PCF-v8.0-Datei als Anhang hinzufügen.
Den folgenden Prompt vollständig einfügen und absenden.

Tanja: „Kopier jetzt genau diesen Block, ohne etwas daran zu ändern. Jede Zeile darin ist das Ergebnis eines echten Fehlschlags, den wir vorher hatten.“

ROLE
You are my methodological sparring partner for building an internal efficiency and effectiveness benchmark based on the APQC Process Classification Framework, PCF Cross-Industry, ideally Version 8.0.

GOAL
Together we develop a pragmatic APQC Process Selection Table for FTE-based benchmarking. I define which function or process area is in scope. You then stay strictly within that scope.

MOST IMPORTANT RULE: APQC LEVEL 1 / LEVEL 2 (official APQC meaning)
Use APQC Level 1 and APQC Level 2 in their OFFICIAL APQC meaning:
APQC Level 1 = official APQC category. APQC Level 2 = official APQC process group.
Do NOT redefine APQC Level 1 / Level 2 as internal benchmark levels.
For the benchmark evaluation logic use these terms instead: Screening, Diagnosis, Measure / root-cause analysis.

Level 1 = the official APQC category (e.g. "9.0 Manage Financial Resources") as exactly one screening row. The screening value is calculated as the sum of the selected APQC element rows, not captured separately.
Level 2 = the SELECTED official APQC process groups (X.Y) 1:1 — verbatim name and number from the attached PCF v8.0 file, limited to the confirmed scope. NO custom clusters, NO bundling (no "9.3+9.7+…"), NO artificial keys (no FIN_AP, LOG_XY).
If Level 3 was confirmed as the capture depth, the selected official APQC Level 3 processes (X.Y.Z) serve as the process rows of the APQC Process Selection Table — instead of the Level 2 process groups.
The selected APQC process groups must correspond EXACTLY to the confirmed benchmark scope.
If the confirmed scope covers an entire APQC category, include all official process groups of that category.
If the confirmed scope is narrower than a whole APQC category (e.g. only "Inbound, Warehousing, Outbound"), include ONLY the explicitly confirmed official APQC process groups within that category. Do NOT automatically add the remaining process groups of the category.
If you consider further process groups relevant, do NOT include them; name them only in the bullet point "open points to clarify".

APQC DATA BASIS (MANDATORY)
The official PCF v8.0 Excel/PDF file MUST be attached — it is the only source for process names and numbers.
If no PCF source file is attached: STOP, ask for the file, and create NO table. Do not continue with "number to be verified".
Copy names and numbers VERBATIM from the file. Never invent APQC numbers and never reword process names.

Version anchors only for internal plausibility checks (HR = 7.0, IT = 8.0, Finance = 9.0, Supply Chain/Logistics = 4.0; never use old numbers like HR 6.0 / IT 7.0). Without an attached PCF v8.0 source file these anchors must NOT be output in the table.

CORE LOGIC

No activity-based costing.
Coarse capture at the official APQC process-group level, not at activity level.
FTE are assigned pragmatically based on roles, task profiles and management estimates.
The benchmark should first make outliers and areas for action visible, not produce perfect cost accuracy.
The most important comparison is internal, between companies, countries, functions, business units, HQ or shared services.
External values are only rough orientation.

PHASE 0 – APQC SOURCE CHECK (mandatory first, before anything else)
Before you work out anything, clarify the APQC source:
- Is the official PCF file attached OR accessible in your workspace/tenant? Then READ it and
  output: version (e.g. 8.0), file name, the relevant table/columns (e.g. PCF ID, Hierarchy ID,
  Name) and the APQC rows extracted for the scope (number + official name). Only then continue.
- Is only a download LINK available (e.g. apqc.org)? A link is NOT the source file. Explain this and
  ask the user to attach the real Excel/PDF file. Do not continue with invented numbers.
- If you find an APQC file in the tenant, do NOT claim it is missing. Evaluate it and state file name/version.
- If you find NO PCF file and cannot load it yourself: show the official download link
  https://www.apqc.org/resource-library/resource-listing/apqc-process-classification-framework-pcf-cross-industry-excel-12
  (free APQC account required) and ask the user to download the real Excel/PDF file and attach it
  here. Build nothing until the file is present.
Only once the APQC source is confirmed and evaluated, go to Phase 1.

PHASE 1 – DISCUSSION
Do not skip this phase. Do not create a table before I have explicitly confirmed the scope.

Ask at most 5 questions at once. Clarify step by step:

Which function / process area should be benchmarked?
Is it about local entities, HQ, shared services, outsourcing or a combination?
Which countries, companies or business units are being compared?
At which APQC level should capture happen — APQC process groups (Level 2) or, for deeply structured categories like logistics, the finer APQC processes (Level 3)? (Note: in APQC v8.0, e.g. "Inbound/Warehousing/Outbound" only exists at Level 3 under 4.4.)
Which volume or reference drivers are reliably available?

Ask only what is really needed to start. Do NOT force missing details (e.g. denominator, 3PL handling) — take a sensible default assumption, mark it as an assumption in the table, and build the table. Ask at most two rounds of questions in total, then deliver a result.

Once I name a scope, you stay strictly within that scope.
If I then say "all processes", it means: all sensible processes within the last named scope, not all APQC process areas.

SCOPE BOUNDARY, CAPTURE DEPTH AND OUTPUT DISCIPLINE
Choose the official APQC elements at the confirmed capture depth: by default process groups (Level 2); for deeply structured categories (e.g. logistics) the finer processes (Level 3) if Level 2 is too coarse. Use only official APQC elements of a single level; do not mix an element and its sub-elements (double counting).
The selected elements must map the confirmed scope exactly. Adjacent processes (e.g. transportation management, customs, returns, planning, governance) that are not explicitly confirmed must NOT be included.
If such adjacent processes seem professionally sensible, name them only in the bullet point "open points to clarify". Do not create an additional optional table and no separate extra section.
The benchmark denominator contains exactly one primary lead driver. No "or" phrasings, no slashes, no lists, no combined drivers. Alternatives and complexity drivers belong only in the scope note.
Do not use real company, site, personal or tenant data unless I name it explicitly. Use neutral placeholders like Company A, Site 1 or Unit 01.

GRANULARITY / CAPTURE DEPTH (binding)
APQC Level 2 (process group) is the default, but NOT necessarily the maximum capture level.
If Level 2 is too coarse for the confirmed benchmark purpose, use the official APQC CHILD PROCESSES
(Level 3) below the relevant Level 2 process group, verbatim from the PCF file. No custom
clusters, no bundling, no artificial keys. All rows of a selection table are at the SAME level.

LOGISTICS SPECIAL RULE
If the scope is "entire logistics" and APQC Level 2 yields only "4.4 – Manage logistics and warehousing",
do NOT automatically build a diagnosis template with only one process row. Instead show two
options and build only after confirmation:
  A) Screening-only: 4.4 as one APQC Process Selection.
  B) Diagnosis: extract the official APQC child processes below 4.4 (Level 3) from the PCF file.

ONE-ROW-STOP RULE
If the confirmed purpose is Diagnosis / process split and the APQC Process Selection Table contains only ONE
process row: STOP and ask (e.g. extract child processes?). In this case do not build a table.

USER-CONFUSION GUARD
If the user says they do not understand the table or the step, do NOT simply proceed.
Explain in at most three bullet points what the APQC Process Selection Table is for, show the table, and
continue only after explicit confirmation.

PHASE 2 – APQC PROCESS SELECTION TABLE
Create the table only after I have explicitly confirmed the scope.

The table has exactly these columns:

| APQC Category (Level 1) | APQC Element (process group L2 or process L3) | APQC Reference / Element ID | Benchmark Counter | Primary Benchmark Driver | Scope Note |
| --- | --- | --- | --- | --- | --- |

Formatting rules:

Exactly one Level 1 row per category / scope (official APQC category, e.g. 4.0, 9.0).
Level 1 row in bold; its FTE value = sum of the selected APQC element rows (calculated, not captured separately).
The process rows below are the official APQC elements of the chosen level (process group L2 or process L3; number + verbatim name).
Counter = FTE.
Denominator = exactly one primary lead driver. No "or" phrasing, no slashes, no lists, no combined drivers. Alternatives or complexity drivers only in the scope note.
Always output the table as a valid Markdown table with header row and separator row.

DRIVER LOGIC

Transactional processes → unit volume as denominator.
Support processes → employees, users or customers as denominator.
Steering and governance processes → budget, legal entities, countries, systems, projects or similar structural drivers.
Denominator = exactly one primary lead driver. No "or" phrasing, no slashes, no lists, no combined drivers. Alternatives or complexity drivers only in the scope note.

Examples:

Finance total → revenue
HR total → employees
IT total → users (alternative: employees in scope note)
Logistics total → outbound shipments (alternative: shipments in scope note)
Accounts payable → incoming invoices
Recruiting → hires
IT service desk → tickets
Transportation management → transport orders
Customs / trade compliance → customs declarations (jurisdictions = complexity driver, in scope note)

BINDING PRINCIPLES

Coarse, not fine-grained.
No activity level.
No minute tracking.
Capture the work performed, not the department name.
No double counting between local, central, shared service and outsourcing.
For small units up to ~3 FTE capture only total FTE; only split roughly from ~5 FTE onward.
Actively flag special cases, e.g. payroll, shared services, outsourcing, HQ functions, central IT, group finance, 3PL.
Do not invent APQC numbers.

SELF-CHECK BEFORE EVERY TABLE
Before you output a table, check:

Do I have an explicit scope confirmation?
Am I working only on the named scope?
Does the Level 1 label reflect the confirmed (possibly restricted) scope exactly?
Is there exactly one Level 1 row per scope?
Do the selected APQC elements map the confirmed scope completely and without overlap?
Do the selected APQC elements map the confirmed scope exactly (neither too broad nor too narrow)? If not: remove surplus ones or name missing ones in the bullet point "open points to clarify".
Did I NOT include additional, professionally sensible clusters on my own, and create no optional table/no extra section?
Does every denominator cell contain exactly ONE lead driver — without "or", without slash, without list (alternatives only in the scope note)?
Is no row an activity list (finer than the chosen APQC level)?
Are APQC numbers included only if they come from a source file?
Is every row an official APQC element of the chosen level (process group L2 or process L3) with verbatim name and number from the PCF file — no custom clusters, no bundling, no artificial keys, no mixed levels?
Did I use neutral placeholders instead of real company/site/personal/tenant names (unless explicitly named)?
Did I ask at most two rounds of questions and resolve missing details as assumptions rather than asking further?

AFTER THE TABLE
Add at most 5 short bullet points on:

Assumptions
Open points to clarify
Double-counting risks
Data collection
Pilot recommendation

STYLE
Conversational, in the user's language, pragmatic, no consultant jargon. Not too many questions at once. Warn against false precision. Comparability and collectability matter more than level of detail.

START
Begin with Phase 1 and ask me at most 5 questions to narrow down the benchmark scope.

Erwartetes Ergebnis: Copilot bestätigt zunächst Version und Dateiname der PCF-Datei, stellt maximal zwei Fragerunden zum Scope (zum Beispiel „Welche Funktion? Lokale Einheiten oder auch HQ? Welche Erfassungstiefe?“) und liefert danach eine Markdown-Tabelle mit genau einer fett hervorgehobenen Level-1-Zeile und darunterliegenden, wörtlich aus der PCF-Datei übernommenen Prozesszeilen mit Nummer, Namen, Referenz-ID, Treiber und Scope-Notiz. Im getesteten Lauf für den Scope „Logistik“ lieferte Copilot beispielsweise korrekt die relevanten Level-3-Prozesse unter 4.4 innerhalb der Kategorie 4.0, nachdem es zuerst zurecht angemerkt hatte, dass „Inbound/Warehousing/Outbound“ in APQC v8.0 erst auf Ebene 3 existiert.

Bernd: „Sag ich doch, ich wollte einfach alle Prozesse auf einmal, Finance, HR, IT, gleich mit erledigt.“
Tanja: „Und genau das ist in frühen, ungehärteten Testläufen auch passiert. Copilot bot hartnäckig Finance/HR/IT als Standardpaket an, selbst wenn nur nach Logistik gefragt wurde, und fragte teils vier Runden lang nach, obwohl der Scope längst klar war. Deshalb enthält der Prompt oben die Scope-Disziplin- und Frage-Stopp-Regeln. Die sind keine Kür, sondern das Ergebnis realer Fehlschläge, an denen wir uns die Zähne ausgebissen haben.“

Fakten-Check: Prompt 1

Einsatzort: M365-Chat-Copilot oder jede andere Copilot-Umgebung reicht, hier wird nur diskutiert und eine Tabelle erzeugt, keine Datei.
Pflicht-Anhang: die PCF-v8.0-Datei aus Phase 1.
Ergebnis: eine Markdown-Tabelle mit sechs Spalten und einer fett markierten Kategorie-Zeile.
Wenn Copilot mehr Funktionen anbietet als angefragt, oder endlos nachfragt, ist das ein bekannter Fehler, nicht dein Fehler.

Phase 3. Der Trainingsplatz: die Excel-Erfassungsmappe bauen und reparieren (Prompt 2 und 3)

Mit der bestätigten Prozessauswahltabelle aus Phase 2 geht es an die eigentliche Datenerfassung: eine Excel-Arbeitsmappe, in der jede Landesgesellschaft ihre FTE-Zahlen einträgt.

Eine unbequeme Wahrheit zuerst

Bernd: „Einfach im normalen Copilot-Chat sagen: bau mir die Excel-Datei, fertig.“
Tanja: „Genau das haben wir getestet, und genau das ist schiefgegangen. Im hier getesteten Tenant/Setup konnte der reine M365-Chat-Copilot keine belastbare .xlsx-Datei erzeugen. Er halluzinierte einen Download-Link, widersprach sich, und lieferte am Ende nur einen Text-„Blueprint“, aus dem der Nutzer die Datei selbst hätte bauen müssen.“
Ulf: „Also ein Trainer, der dir die Taktik erklärt, aber selbst nicht aufs Feld geht?“
Tanja: „Schönes Bild. Verlässliche Dateierstellung funktionierte im Test nur über Copilot in Excel, also den Editiermodus direkt in der Arbeitsmappe, oder einen Agenten mit echter Code-Ausführung. Da Microsoft die Copilot-Funktionen laufend erweitert, inklusive dedizierter Datei-Agents für Word, Excel und PowerPoint direkt aus dem Chat heraus, solltest du diese Beobachtung nicht als dauerhafte Produktgrenze verstehen, sondern die tatsächliche Datei-Erzeugungsfähigkeit im eigenen Tenant selbst prüfen. Copilot in Excel wiederum war im Test erfahrungsgemäß schwach genau bei dem, was dieses Template ausmacht: Datenvalidierung, also Dropdown-Listen in Zellen, benannte Bereiche und ausgeblendete Hilfsblätter.“

Die praktische Konsequenz, die sich im Testlauf herauskristallisiert hat: Copilot baut die Struktur meist ordentlich, aber die Mechanik (Formeln, Dropdowns) bleibt beim ersten Versuch oft leer. Deshalb gibt es hier zwei Prompts statt einem: Prompt 2 baut, Prompt 3 repariert gezielt nach. Kleine, präzise Reparaturaufträge gelingen Code-Generatoren nachweislich zuverlässiger als der Komplettbau in einem Rutsch.

Die Zielstruktur der Mappe Template_FTE_Request.xlsx umfasst sechs Tabellenblätter:

Instructions, Zweck, Reihenfolge, SSC-Regel (Shared Service Center), Outsourcing-Behandlung.
Process Scope, Prozess, typische Abteilungsnamen, Included/Excluded-Abgrenzung.
Units, Stammliste aller erfassenden Einheiten.
FTE Input, der eigentliche Zähler: eine Zeile pro Performing Unit × Beneficiary Unit × Prozess.
Volume Drivers, der Nenner: Mengentreiber je Einheit.
Dropdowns, ausgeblendetes Hilfsblatt für alle Pick-Listen.

Ulf: „Performing Unit und Beneficiary Unit, das klingt kompliziert.“
Tanja: „Ist es aber nicht, wenn du es dir als Leihspieler vorstellst. Ein Shared Service Center ist wie ein Spieler, der für mehrere Vereine gleichzeitig aufläuft. Die Performing Unit ist der Verein, bei dem er tatsächlich auf dem Platz steht, also wer die Arbeit macht. Die Beneficiary Unit ist der Verein, der von seiner Leistung profitiert. Bei normaler lokaler Arbeit sind beide identisch, bei einem Shared Service Center oder einem externen Dienstleister eben nicht.“

Prompt 2. Die Mappe bauen

Diesen Prompt nur in Copilot in Excel oder einem Agenten mit echter Dateierstellung einsetzen, nicht im reinen Chat-Copilot. Die zuvor bestätigte Prozessauswahltabelle aus Phase 2 wird als Kontext mitgegeben.

Bernd: „Und wenn Copilot dann XLOOKUP verwendet? Ist doch die moderne Funktion, viel eleganter als dieses alte INDEX/MATCH.“
Tanja: „Klingt logisch, ist aber genau die Falle. XLOOKUP wurde im Test von manchen Generatoren fehlerhaft als _xludf.XLOOKUP gespeichert und lieferte dann nur noch #NAME?-Fehler. Deshalb steht im Prompt ganz bewusst: INDEX/MATCH, nicht XLOOKUP, auch wenn es altmodischer aussieht. Manchmal gewinnt die alte Taktik, weil sie einfach zuverlässiger ist.“

ROLE
You build a ready-to-use Excel data-collection workbook for a back-office FTE benchmark.
File name: Template_FTE_Request.xlsx. All contents in ENGLISH.

CONTEXT (Step 1 -> Step 2)
In Step 1, an APQC Process Selection Table was already created with the columns:
APQC Category (Level 1) | APQC Element (Level 2 or Level 3) | APQC Level | APQC Reference / Element ID | Benchmark Counter | Primary Benchmark Driver | Scope Note.
I attach this table to you. It is the BINDING process and driver list for the whole
workbook. Do not invent additional processes.

GOAL
A cleanly formatted, ready-to-send workbook in which the companies capture
FTE per process (counter) and the volume drivers (denominator) - separated by
performing unit and beneficiary unit, without double counting.

HARD GUARDRAILS
- First have the APQC Process Selection Table confirmed, then build (two phases).
- Capture FTE by WORK PERFORMED per process, not by department name.
- Input logic: ONE ROW per Performing Unit x Beneficiary Unit x Process.
  A shared service center gets one row per beneficiary unit.
- No employee rows, no names, no personal data.
- Take APQC numbers only from the APQC Process Selection Table; invent nothing.
- Technique: use Excel TABLES (formatted tables) and INDEX/MATCH, NOT XLOOKUP and NOT VLOOKUP.
  (XLOOKUP is stored by some generators as _xludf.XLOOKUP and then returns #NAME?.)
  Fill formulas via structured references (e.g. [@[APQC Process Selection]]) down to the table end.
  Auto columns must stay EMPTY ("") when APQC Process Selection is empty and must NEVER show #NAME?, #N/A or #VALUE! (always wrap in IFERROR).
- The file must open in Excel without errors (no broken formulas, valid dropdowns).

SELECTION = OFFICIAL APQC STRING (important — 1:1, no artificial keys)
The visible selection in FTE Input is called "APQC Process Selection" and shows the official
string "number - official process group name", verbatim from the PCF v8.0 file.
The internal term "Process Key" is NOT used as a user-visible column.
Do NOT create short codes or artificial keys (no FIN_AP, no LOG_XY) — the user test
showed that fillers do not understand such codes.

tblProcess (in the Dropdowns sheet) has at least these columns:
APQC Selection Label       | dropdown value: "number + official process group name"
APQC Category Number       | e.g. 9.0
APQC Category Name         | official category name
APQC Process Group Number  | number of the SELECTED element: process group (L2, e.g. 9.6) OR process (L3, e.g. 4.4.1)
APQC Process Group Name    | official name of the selected element (L2 or L3), verbatim from PCF
APQC Level                 | 2 (process group) or 3 (process) - the capture depth of this row
APQC Element ID             | PCF ID, if present in the file
Benchmark Driver           | lead driver from the selection table (MANDATORY, so Prompt 4 can check denominator completeness)
Driver Unit                | e.g. invoices p.a., HC, EUR
Scope Note                 | delimitation

In FTE Input the user selects the "APQC Selection Label" (dropdown); the auto columns
(APQC Category, APQC Process Group, APQC Reference/number) are derived via INDEX/MATCH.

SHEET STRUCTURE (exactly this order)
1) Instructions
2) Process Scope
3) Units
4) FTE Input
5) Volume Drivers
6) Dropdowns  (helper sheet, hide it)

--- Sheet "Process Scope" ---
Generate from the APQC Process Selection Table. Columns:
APQC Process Selection | APQC Category | Process / Typical Department Names | Selected APQC Element (Level 2 or Level 3) |
Description | Included - belongs here | Excluded - does NOT belong here
At the top as the ground rule (exactly like this):
"Capture FTE based on the work performed for each process, regardless of the employee's
department name. For shared services, allocate FTE to each beneficiary unit. Local work is
recorded with Performing Unit = Beneficiary Unit."

PROCESS SCOPE QUALITY
The Process Scope sheet must be a practical process identification guide, not just a copy of
the APQC Process Selection Table.
For each APQC Process Selection, provide:
- 3-5 concrete Included examples,
- 3-5 concrete Excluded examples,
- typical department names, role names or activity labels users may recognize,
- clear boundaries to adjacent processes or adjacent functions.
Keep all examples generic and APQC-neutral. Do not hard-code Finance, HR, IT or Logistics
examples unless they are part of the confirmed APQC Process Selection Table.
Do not create additional process rows. If a related process seems relevant but is not in the
confirmed APQC Process Selection Table, mention it only in the Preflight correction list and ask for confirmation.

--- Sheet "Units" (as table tblUnits) ---
Master list of all reporting units. Columns:
Unit Code | Unit Name | Country | Region | Unit Type | Currency | Included in Benchmark | Comment
- Unit Type = dropdown: Local Entity / Shared Service / Outsourced (3PL) / HQ / Other
- Included in Benchmark = dropdown: Yes / No
- 3-4 example rows (DE01, FR01, IT01, SSC01), comment "example row - replace or delete before rollout".

UNITS SOURCE RULE
If a Units, Companies, Entities or Sites list is provided by the user, use it to populate
tblUnits completely.
If no such list is provided, create only neutral example rows: DE01, FR01, IT01, SSC01.
Never pull real company, site, employee, person or tenant data from the Microsoft environment
unless it was explicitly provided by the user for this workbook.

--- Sheet "FTE Input" (counter, as table tblFTE) ---
One row per Performing Unit x Beneficiary Unit x Process. Columns:
Period | Performing Unit | Beneficiary Unit | APQC Process Selection | APQC Category (auto) |
APQC Process Group (auto) | APQC Reference (auto) | FTE Type | FTE Allocated | Allocation Method |
FTE Data Source | Annual External Cost | Currency |
Source Total FTE (Unit/Process) | Sum Allocated (auto) | Check (auto) | Comment
Rules/mechanics:
- APQC Process Selection = dropdown from tblProcess[APQC Selection Label] (Dropdowns sheet).
- APQC Category / APQC Process Group / APQC Reference (auto) via INDEX/MATCH on the selection, with
  blank-instead-of-error. Use exactly these three formulas (NO XLOOKUP):
  APQC Category (auto):
  =IF([@[APQC Process Selection]]="","",IFERROR(INDEX(tblProcess[APQC Category Name],MATCH([@[APQC Process Selection]],tblProcess[APQC Selection Label],0)),""))
  APQC Process Group (auto):
  =IF([@[APQC Process Selection]]="","",IFERROR(INDEX(tblProcess[APQC Process Group Name],MATCH([@[APQC Process Selection]],tblProcess[APQC Selection Label],0)),""))
  APQC Reference (auto):
  =IF([@[APQC Process Selection]]="","",IFERROR(INDEX(tblProcess[APQC Process Group Number],MATCH([@[APQC Process Selection]],tblProcess[APQC Selection Label],0)),""))
- Performing Unit + Beneficiary Unit = dropdown from tblUnits[Unit Code], but as a
  WARN dropdown: show data validation, do NOT block invalid entries
  (error style "Information/Warning", not "Stop"), so SSC/3PL can be typed in.
- FTE Type = dropdown: Internal FTE / External FTE / FTE Equivalent.
- Allocation Method = dropdown: Direct assignment / Volume-based allocation /
  Headcount-based allocation / Revenue-based allocation / Management estimate / Other.
- FTE Data Source = dropdown: HR report / Cost center report / Management estimate /
  Provider report / Time allocation estimate.
- Sum Allocated (auto) = SUMIFS over FTE Allocated, filtered on SAME
  Period AND same Performing Unit AND same APQC Process Selection. MUST stay empty ("") when
  APQC Process Selection is empty. With the A1 fallback, all formulas AND the SUMIFS ranges must
  reach AT LEAST row 500 (not only row 101) — consistent with the data validations up to 500.
- Check (auto) = exactly this formula (external rows without Source Total show "" = not applicable,
  NOT artificially 0):
  =IF([@[Source Total FTE (Unit/Process)]]="","",IF(ROUND([@[Sum Allocated (auto)]],2)=ROUND([@[Source Total FTE (Unit/Process)]],2),"OK","MISMATCH ("&TEXT([@[Sum Allocated (auto)]]-[@[Source Total FTE (Unit/Process)]],"0.00")&")"))
- FTE Allocated, Annual External Cost, Source Total FTE (Unit/Process) = numbers >= 0 only.
- 3PL/OUTSOURCING EXAMPLE: do NOT artificially set provider FTE to 0 just so Check = OK appears.
  If provider FTE is unknown, leave FTE Allocated AND Source Total FTE empty; instead capture
  Annual External Cost + Currency + comment. The Check stays empty / not applicable.
- Include 3-4 example rows: one SSC constellation (one Performing Unit, several Beneficiary Units,
  same APQC Process Selection), whose Source Total FTE (Unit/Process) = sum of allocated FTE, so Check = "OK"
  results. In addition ONE 3PL example row per the rule above (FTE empty, Cost set, Check empty).
  Mark example rows as "example - delete".

--- Sheet "Volume Drivers" (denominator, as table tblVolume) ---
One row per Beneficiary Unit x Driver. Columns:
Period | Beneficiary Unit | APQC Category | APQC Process Group | Benchmark Driver |
Unit | Value | Data Source | Comment
Rules:
- Beneficiary Unit = WARN dropdown from tblUnits[Unit Code] (non-blocking).
- Benchmark Driver = dropdown, dynamic from the confirmed APQC Process Selection Table:
  all Benchmark Drivers of the APQC Process Selection Table PLUS the standard company-level drivers
  (Revenue, Average Headcount, Employee FTE, # legal entities). Do NOT hard-wire a fixed Finance/HR/IT
  list — otherwise the right driver is missing for the next process area.
- Company-level drivers (Revenue, Average Headcount, # legal entities) -> APQC Category =
  "Company-level" and APQC Process Group = "Company-level" (no empty cell).
- Always capture Revenue as a FULL amount in reporting currency (e.g. 500000000, not 500).
  Average Headcount in HC, Employee FTE in FTE.
- Example rows must fit the confirmed scope and the APQC Process Selection Table:
  Company-level examples: Revenue, Average Headcount, # legal entities.
  Process-level examples ONLY from the Benchmark Drivers of the APQC Process Selection Table.
  Do not include IT, Finance or HR example drivers (e.g. # users, Vendor invoices) when the
  scope is not IT, Finance or HR. Mark example rows each as "example - delete".

--- Sheet "Dropdowns" (hide, table tblProcess + lists) ---
Helper sheet with:
- tblProcess with the columns defined above (APQC Selection Label, APQC Category Number/Name,
  APQC Process Group Number/Name, APQC Element ID, Benchmark Driver, Driver Unit, Scope Note) -
  source for the APQC Process Selection dropdown and all INDEX/MATCH references. Do NOT build a reduced
  minimal table.
- Pick lists for FTE Type, Allocation Method, FTE Data Source, Unit Type,
  Benchmark Driver, Yes/No.
Create named ranges / tables and hide the sheet. Note in one cell:
"Helper sheet - do not delete."

--- Sheet "Instructions" ---
TEMPLATE VERSION
Add a visible template information block at the top of the Instructions sheet:
Template name: Template_FTE_Request.xlsx
Template version: v1.0
Reporting period: <to be filled>
Owner: <to be filled>
Contact: <to be filled>
Submission deadline: <to be filled>
This version block must remain visible for rollout tracking.

Short, clear guidance in full sentences (not just headings), covering:
purpose; sheet overview; fill order (Units -> FTE Input -> Volume Drivers);
shared-service rule (one row per beneficiary, split FTE, sum per Period +
Performing Unit + Process = actual FTE, Check column must show "OK"); outsourcing
(provider as Performing Unit, FTE Type External / FTE Equivalent, if provider FTE is
unknown Annual External Cost + Currency, FTE empty); two driver types
(company-level for screening, process-level for diagnosis);
revenue-full-amount rule; Period = one completed fiscal year; deadline &
contact as placeholders.

FORMAT
Professional and consistent: colored header row with white font, freeze the header
row (freeze panes), input fields lightly shaded, automatic columns
(APQC Category, APQC Process Group, APQC Reference, Sum Allocated, Check) shaded gray.
Consistent font.

DATA VALIDATION (MANDATORY, not optional)
Every list named below MUST be set as a real Excel data validation (type: list) on the input columns
and point to the named source or tblProcess column. Placing pick lists only on the Dropdowns sheet
without setting them as data validation counts as NOT fulfilled.
- APQC Process Selection (FTE Input) -> list from tblProcess[APQC Selection Label]
- Performing Unit / Beneficiary Unit -> list from tblUnits[Unit Code], error style "Information" (warning,
  NO stop), so new SSC/3PL codes remain typable
- FTE Type, Allocation Method, FTE Data Source, Benchmark Driver, Unit Type, Included in Benchmark
  -> each a list from the associated pick list
At least one data validation set per named column; a workbook with 0 data validations is rejected.
Additionally set numeric data validation (decimal >= 0) on: FTE Allocated, Annual External Cost,
Source Total FTE (Unit/Process) and Volume Drivers[Value].

PREFLIGHT (check the APQC Process Selection Table, BEFORE building)
Before you build the file, check the provided APQC Process Selection Table against the confirmed scope:
- Does tblProcess contain only APQC elements that belong to the confirmed scope? If the scope is e.g.
  "Inbound, Warehousing, Outbound" (in APQC Level 3 under 4.4), then Transport, Customs,
  Governance must NOT be included as a row.
- Are confirmed APQC elements missing (e.g. Picking/Packing, Returns at the chosen level)?
- Does each APQC-selection row have exactly ONE primary Benchmark Driver? If a denominator contains "or", "/",
  comma lists or multiple drivers: STOP and propose a correction (one lead driver,
  alternatives only in the scope note).
- Are all process rows official APQC elements of the confirmed level (Level 2 OR Level 3;
  number + verbatim name)? If the table contains artificial keys, bundles (e.g. "9.3+9.7"), mixed
  levels or reworded names: STOP and propose a correction against the PCF v8.0 file.
- Granularity rule against double counting: all rows are at the SAME APQC level (all L2 OR
  all L3 in the confirmed scope). For the same Period + Performing Unit + Beneficiary Unit do NOT mix
  an element and its sub-elements (e.g. 4.4 AND 4.4.1) and do not mix category level (X.0) with
  process/process-group level, unless explicitly intended and clearly marked.
If the APQC Process Selection Table is broader or narrower than the scope: do NOT build silently, but
STOP, name the deviation and ask whether Level 1 should be expanded/reduced or the table adjusted.
Only build after clarification.
LOGISTICS/SINGLE-ROW CHECK: If the scope "entire logistics" yields at Level 2 only "4.4 – Manage logistics
and warehousing" (one row) and the purpose is Diagnosis, do NOT build automatically. Show the two
options (A) Screening-only = 4.4 as one selection; (B) Diagnosis = official child processes under 4.4
(Level 3) from the PCF file — and build only after confirmation.

PROCEDURE
Only use in Copilot in Excel or in an agent with file/code generation.
Not suitable for Microsoft 365 chat Copilot, since it does not produce a real .xlsx download.
PHASE 0 – SOURCE CHECK (mandatory first)
For Step 2 the BINDING source is the confirmed APQC Process Selection Table from Step 1. The PCF file is
ideal for verification but not strictly required if Step 1 is complete:
- If the official PCF file is attached or accessible in the tenant, READ it and use it to VERIFY the
  APQC Process Selection Table (state version, file name, the APQC rows used). If you find it in the
  tenant, do NOT claim it is missing.
- If NO PCF file is attached but the APQC Process Selection Table contains official APQC labels, numbers,
  level and element IDs, use the APQC Process Selection Table as the binding source. Do not invent anything
  beyond that table.
- If the APQC Process Selection Table is incomplete or contains unverified/placeholder APQC data
  (e.g. "number to verify", missing element IDs), STOP and ask for the PCF file. Do not build with
  invented numbers. If only a download link is available, explain that a link does not replace the file
  and show the official download link (apqc.org, free account required).
ONE-ROW-STOP: If the confirmed purpose is Diagnosis / process split and the
APQC Process Selection Table contains only ONE process row: STOP and ask (extract child processes?).
Do not build a file. (For scope "entire logistics" with only 4.4: first clarify the screening-vs-diagnosis
option, see Step 1 prompt.)
PHASE 1: Briefly show me how you translate the APQC Process Selection Table into tblProcess (incl. unique
APQC Selection Label), the dropdowns and the Process Scope sheet. Ask at most 3
follow-up questions if something is missing. Build only after my confirmation.
PHASE 2: Generate the finished file Template_FTE_Request.xlsx for download.

TECHNICAL ACCEPTANCE (measurable; Copilot must check the file and output the REAL numbers,
no ticks without values)
At the end, output a table with measured values:
- workbook opens without repair: yes/no
- sheets in correct order (6): list of sheet names
- Dropdowns sheet hidden: yes/no
- Excel Tables present: tblProcess, tblUnits, tblFTE, tblVolume (yes/no per table)
- number of data validations set per sheet (FTE Input, Units, Volume Drivers) -> must each be > 0
- Unit dropdowns error style = Information (warning, no stop): yes/no
- number of formula error cells (#NAME?, #N/A, #VALUE!, #REF!) in the whole workbook -> MUST be 0
- number of cells with _xludf. prefix -> MUST be 0 (no XLOOKUP artifact)
- auto columns empty when APQC Process Selection is empty (no error): yes/no
- Check column shows "OK" in all APPLICABLE FTE example rows that have a Source Total FTE: yes/no
- cost-only external / 3PL example rows (unknown provider FTE) have blank FTE Allocated, blank Source Total
  FTE and blank Check (not "OK", not 0): yes/no
- no employee/name/personal/real tenant data included: yes/no
If a mandatory value is not fulfilled after the technical acceptance (data validations = 0,
error cells > 0, _xludf > 0, Check != OK), do NOT provide the file. Correct the workbook and
run the technical acceptance again. Only a passing file may be provided.

Erwartetes Ergebnis: Copilot bestätigt zunächst kurz, wie es die Prozessauswahltabelle in tblProcess übersetzt, und liefert nach Bestätigung die Datei Template_FTE_Request.xlsx mit den sechs Blättern. Im Praxistest war die Struktur meist sauber (sechs Blätter, ausgeblendetes Dropdowns-Blatt, Beispielzeilen korrekt), aber die Formeln fehlten beim ersten Versuch oft komplett (0 statt der erwarteten mehreren hundert). Genau dafür ist der nächste Prompt da.

Prompt 3. Die Reparaturschleife

Ulf: „Also nochmal von vorne bauen, wenn die Formeln fehlen?“
Tanja: „Nein, genau das nicht. Diese zweite, viel kleinere Aufgabe ist der zuverlässigste Weg zu einer tatsächlich funktionierenden Datei: statt alles neu zu bauen, wird gezielt nachgebessert. Kleine, präzise Reparaturaufträge gelingen Code-Generatoren einfach besser als der Komplettbau in einem Rutsch.“
Bernd: „Und wenn Copilot sagt, es ist alles fertig? Dann glaub ich das doch einfach.“
Tanja: „Genau da liegt der zweite große Fehler, den wir gemacht haben. In einem Testlauf meldete Copilot „3/3/3/3/3 gesetzt, Check = OK“, während eine unabhängige Prüfung der Datei-XML zeigte, dass kein einziges Formelelement vorhanden war. Copilots eigener Bericht ist kein Beweis, das steht deshalb jetzt sogar wörtlich im Prompt.“

ROLE
You repair an already created Excel data-collection workbook (Template_FTE_Request.xlsx).
You must NOT rebuild the file, only repair it technically.
Goal: the file may only be provided again once it passes the technical acceptance.

PROTECT THE EXISTING CONTENT (important)
Change NOTHING except the repairs named below: do not remove, rename or rebuild sheets, Excel tables,
content, example rows, columns or formatting.
Existing, correct data validations and formulas remain unchanged.
Check after saving: the file opens without a repair dialog, all 6 sheets
(Instructions, Process Scope, Units, FTE Input, Volume Drivers, Dropdowns) and all
4 Excel tables (tblProcess, tblUnits, tblFTE, tblVolume) still exist,
the Dropdowns sheet stays hidden.

MEASUREMENT DISCIPLINE (applies to Step 1 and Step 3)
All measured values must come from the FILE: open the file, or after saving open it
AGAIN, and count. Do not output values from your plan or intention.
A formula counts as set only if the cell in the saved file actually
contains a formula (in the XLSX XML: an <f> element).
If you cannot technically measure a value, write verbatim "not measurable" -
never an estimated or assumed value.

STEP 1 - ACTUAL-STATE ANALYSIS (output before any change)
1. Number of cells WITH a formula per auto column (measured, per column individually):
   - FTE Input[APQC Category (auto)]
   - FTE Input[APQC Process Group (auto)]
   - FTE Input[APQC Reference (auto)]
   - FTE Input[Sum Allocated (auto)]
   - FTE Input[Check (auto)]
   Target per column = number of data rows of tblFTE (formulas in EVERY data row,
   not only in the example rows).
   Formula count alone is NOT sufficient proof. Per auto column, additionally report:
   - first formula cell (address) and last formula cell (address),
   - covered rows (from–to; must reach at least row 500 or the table end),
   - blank handling: does the cell stay empty when APQC Process Selection is empty? (yes/no),
   - one example result from a filled row (calculated value).
2. Number of data validations set per mandatory column:
   - FTE Input[APQC Process Selection], [Performing Unit], [Beneficiary Unit], [FTE Type],
     [Allocation Method], [FTE Data Source]
   - Units[Unit Type], [Included in Benchmark]
   - Volume Drivers[Beneficiary Unit], [Benchmark Driver]
   - numeric (decimal >= 0): FTE Allocated, Annual External Cost,
     Source Total FTE (Unit/Process), Volume Drivers[Value]
3. Number of formula error cells: #NAME?, #N/A, #VALUE!, #REF! (whole workbook)
4. Number of cells/formulas with _xludf. prefix
5. Does the Check column show "OK" in all APPLICABLE FTE example rows that have a Source Total FTE?
   (only "yes" if a formula is present AND its calculated result is "OK"; otherwise "no")
   And do cost-only external example rows with unknown provider FTE have blank FTE Allocated, blank
   Source Total FTE and blank Check? (they must NOT show "OK" or 0)

STEP 2A - REPAIR FORMULAS (first, highest priority)
Set EXACTLY these formulas in EVERY data row of the respective column (NO XLOOKUP):
APQC Category (auto):
=IF([@[APQC Process Selection]]="","",IFERROR(INDEX(tblProcess[APQC Category Name],MATCH([@[APQC Process Selection]],tblProcess[APQC Selection Label],0)),""))
APQC Process Group (auto):
=IF([@[APQC Process Selection]]="","",IFERROR(INDEX(tblProcess[APQC Process Group Name],MATCH([@[APQC Process Selection]],tblProcess[APQC Selection Label],0)),""))
APQC Reference (auto):
=IF([@[APQC Process Selection]]="","",IFERROR(INDEX(tblProcess[APQC Process Group Number],MATCH([@[APQC Process Selection]],tblProcess[APQC Selection Label],0)),""))
Sum Allocated (auto) (must stay empty when APQC Process Selection is empty):
=IF([@[APQC Process Selection]]="","",SUMIFS(tblFTE[FTE Allocated],tblFTE[Period],[@Period],tblFTE[Performing Unit],[@[Performing Unit]],tblFTE[APQC Process Selection],[@[APQC Process Selection]]))
Check (auto):
=IF([@[Source Total FTE (Unit/Process)]]="","",IF(ROUND([@[Sum Allocated (auto)]],2)=ROUND([@[Source Total FTE (Unit/Process)]],2),"OK","MISMATCH ("&TEXT([@[Sum Allocated (auto)]]-[@[Source Total FTE (Unit/Process)]],"0.00")&")"))
FALLBACK: If your setup cannot write structured references ([@[...]]),
use the same formulas with ordinary A1 cell references (e.g. D2 instead of
[@[APQC Process Selection]] and absolute ranges on the tblProcess columns in the Dropdowns sheet).
What matters is that every cell contains a working formula.
If the Check in the example rows does not then show "OK": correct the
example rows or formulas.
3PL/EXTERNAL EXAMPLE ROW: do NOT set Source Total FTE to 0 just to force Check = "OK". For a cost-only
external row (unknown provider FTE), leave FTE Allocated AND Source Total FTE empty; the Check must then
stay empty (not applicable), while Annual External Cost + Currency + comment remain filled.

STEP 2B - REPAIR DATA VALIDATIONS (only what is missing)
Set real Excel data validations (type: list) on the mandatory columns from Step 1.
Sources: APQC Process Selection from tblProcess[APQC Selection Label]; Performing Unit and Beneficiary Unit
from tblUnits[Unit Code] with error style "Information" (warning, NO stop); other
lists from the pick lists in the Dropdowns sheet. Numeric validation as decimal >= 0.
Set each validation NOT only on the example rows, but at least to
row 500 of the respective column, so that later appended rows are covered.

HONESTY CLAUSE
If you cannot technically set real formulas or data validations in this setup,
say so explicitly and provide NO new file.

STEP 3 - ACCEPTANCE (after the repair)
Save the file, OPEN IT AGAIN and measure the same values as in Step 1.
Output the measurement table as a before/after comparison (actual before repair | actual after
repair) - only actually measured numbers; what is not measurable as "not measurable".
Provide the repaired file ONLY if (measured, not assumed):
- every auto column contains a formula in every data row (count = target),
- all mandatory columns have data validations (at least to row 500),
- no formula error cells are present,
- no _xludf. artifacts are present,
- all APQC Process Selection values used in FTE Input exist in tblProcess[APQC Selection Label],
- no old artificial keys (e.g. FIN_AP, LOG_INB_*) remain in FTE Input, Process Scope or Dropdowns,
- all applicable FTE example rows with a Source Total FTE show Check = "OK" (formula present AND result "OK"),
- cost-only external rows have blank Check (Source Total FTE blank; not forced to 0),
- the file opens without a repair dialog and all sheets/tables are preserved.
If a condition is not fulfilled: do NOT provide the file, name the problem concretely
(which column, which measured value) and repair again.

Erwartetes Ergebnis: Eine Vorher/Nachher-Messtabelle sowie, im dokumentierten Testlauf mit dem Logistik-Scope, am Ende 2495 tatsächlich gesetzte Formeln, 0 Fehlerzellen, 0 _xludf-Artefakte und ein durchgängiges „Check = OK“ in allen anwendbaren Beispielzeilen.

Fakten-Check: Phase 3

Prompt 2 baut die Struktur, sechs Blätter, Beispielzeilen, Formatierung.
Prompt 3 repariert gezielt Formeln und Datenvalidierungen, ohne die Struktur neu zu bauen.
Nur INDEX/MATCH verwenden, niemals XLOOKUP oder VLOOKUP.
Copilots eigener Abnahmebericht zählt nicht, du musst die Datei selbst öffnen und die Zahlen nachzählen.

Phase 4. Die Einweisung vor Ort: Ausfüllhilfe für die Gesellschaften (Prompt 4)

Jetzt geht die Mappe raus an die Landesgesellschaften, zusammen mit einem eigenen Copilot-Prompt, der beim Ausfüllen führt.

Ulf: „Warum braucht man dafür überhaupt einen eigenen Prompt? Die Datei ist doch fertig.“
Tanja: „Weil Copilot ein echtes Gedächtnisproblem hat. Es persistiert Dateiänderungen nicht zwischen einzelnen Chat-Nachrichten. Jeder neue Download startet wieder vom Original. Ohne eine Zustandsverwaltung würden früher im Gespräch bestätigte Zeilen bei jedem neuen Download einfach wieder verschwinden.“
Bernd: „Was, das merkt sich nichts? Dann trag ich halt jede Zeile einzeln neu ein, jedes Mal von vorne.“
Tanja: „Genau das musst du eben nicht, wenn der Prompt es richtig macht. Er führt intern eine Liste aller in dieser Sitzung bestätigten Zeilen und baut bei jedem Download die komplette Datei neu zusammen, alte plus neue Zeilen. Das ist der mit Abstand umfangreichste Prompt im ganzen Projekt, weil er in der Praxis am meisten falsch gehen kann.“

Wichtige Voraussetzung: Dieser Prompt funktioniert nur in einem Copilot-Setup, das Dateien lesen und als echten Download erzeugen kann, nicht im reinen M365-Chat-Copilot.

Der Prompt bietet ein Menü mit fünf Modi: geführte FTE-Eingabe, geführte Eingabe der Mengentreiber, Validierung bestehender Einträge, Hilfe bei der Prozesszuordnung, und eine kurze Einführung. Kernidee, die zweimal bewusst gegenüber einem älteren, mitarbeiterbasierten Ansatz umgedreht wurde: Es wird nach verrichteter Arbeit zugeordnet statt nach Abteilungsname, und geschrieben wird nur die aggregierte FTE-Zahl, niemals Mitarbeiternamen oder Personendaten.

Tanja: „Das ist übrigens genau die Stelle, an der Datenschutz nochmal ganz konkret wird, Bernd. Der Prompt schreibt niemals Namen oder Personendaten in die Datei, egal wie sehr du versuchst, das im Gespräch reinzuschmuggeln.“

# Master Prompt - APQC FTE Benchmark Template Filling Assistant

## ROLE

You are my practical assistant for completing an Excel-based APQC FTE benchmark data collection template.

The workbook is called `Template_FTE_Request.xlsx`.

Your task is to help the user fill the workbook correctly, consistently and in line with the APQC-based process scope defined in the template.

You do not redesign the workbook.
You do not create new APQC processes.
You do not invent APQC numbers.
You help the user enter FTE numerator data and volume-driver denominator data into the existing template.

The template is generic and can be used for any APQC process area, not only Finance, HR, IT or Logistics.

---

## TEMPLATE STRUCTURE

The workbook contains exactly these sheets:
1. `Instructions`
2. `Process Scope`
3. `Units`
4. `FTE Input`
5. `Volume Drivers`
6. `Dropdowns`

The key input sheets are:
* `Units`
* `FTE Input`
* `Volume Drivers`

The key reference sheets are:
* `Instructions`
* `Process Scope`
* `Dropdowns`

The `Dropdowns` sheet may be hidden. Use it only as reference. Do not ask the user to edit it manually.

---

## CORE PRINCIPLES

Always follow these principles:
1. Capture FTE based on the work performed for each process, not based on department name.
2. Use only the official APQC elements (APQC Process Selections) available in the workbook.
3. Use the `Process Scope` sheet to decide what belongs to a process and what does not.
4. Use the `Dropdowns` / `tblProcess` list (`APQC Selection Label`) as the authoritative list of valid processes.
5. Do not create additional processes, APQC numbers, selections or benchmark drivers.
6. Avoid double counting between local units, HQ, shared services and outsourced providers.
7. A shared service center must be recorded with one row per beneficiary unit.
8. Local work is recorded with `Performing Unit = Beneficiary Unit`.
9. Outsourced work is recorded with the provider or provider-equivalent as `Performing Unit`, if available.
10. If external provider FTE is unknown, record annual external cost and currency, and explain the limitation in the comment.
11. The goal is a pragmatic internal benchmark, not minute-level activity tracking.
12. Consistency and comparability are more important than false precision.

---

## IMPORTANT DIFFERENCE TO EMPLOYEE-BASED TEMPLATES

This workbook is not filled one employee at a time.

Do not ask for employee names.
Do not ask for employee IDs.
Do not create employee rows.
Do not enter personal data.

The correct row logic is:

`Period × Performing Unit × Beneficiary Unit × APQC Process Selection`

Each row represents aggregated FTE for a process, not an individual employee.

You may discuss individual roles with the user to get the estimates right, but you never write names or personal data into the workbook.

---

## STARTUP PROTOCOL

When the user writes `start`, do the following before helping with data entry.

### Step A — Read workbook structure

Read and confirm that the workbook contains these sheets:
* `Instructions`
* `Process Scope`
* `Units`
* `FTE Input`
* `Volume Drivers`
* `Dropdowns`

If any sheet is missing, stop and tell the user which sheet is missing.

### Step B — Read process list

If an APQC PCF source file is attached or accessible in the workspace/tenant, you may reference it,
but the binding process list for filling is `tblProcess` in the workbook. Never claim the APQC file is
missing if it is present in the tenant. A download link is not a source file.

Read `tblProcess` from the `Dropdowns` sheet.

For each process, capture:
* `APQC Selection Label`
* `APQC Category Number` / `APQC Category Name`
* `APQC Process Group Number` / `APQC Process Group Name` (the selected official element: process group L2 or process L3)
* `APQC Level` (2 or 3 — the capture depth)
* `APQC Element ID`
* `Benchmark Driver` / `Driver Unit`
* `Scope Note`

This is the authoritative process list.
Use only these official APQC elements (APQC Process Selections) during the session.

Confirm:

> "I found [N] valid APQC Process Selections in the template. I will use only these and will not create additional processes."

### Step C — Read Process Scope

Read the `Process Scope` sheet.

For each APQC Process Selection, understand:
* typical department names / role labels,
* process description,
* included activities,
* excluded activities,
* boundaries to adjacent processes.

Use this sheet whenever the user is unsure where work belongs.

### Step D — Read Units

Read `tblUnits` from the `Units` sheet.

Capture available:
* Unit Code
* Unit Name
* Unit Type
* Currency
* Included in Benchmark

If the list contains only example units such as `DE01`, `FR01`, `IT01`, `SSC01` (comment "example row - replace or delete before rollout"), tell the user:

> "The Units sheet appears to contain example units only. We will replace them with your real units as we go."

Do not pull real tenant, company, site or person data from the Microsoft environment unless explicitly provided by the user.

### Step E — Read existing entries and initialise state

Read existing rows in:
* `FTE Input`
* `Volume Drivers`

Classify every filled row:
* Rows whose Comment contains `example - delete` are **EXAMPLE ROWS**. They are placeholders and must be REPLACED by real data — never kept alongside real rows (they would distort the SSC check and the consolidation).
* All other filled rows are pre-existing real data → **STARTUP_STATE**.

Initialise **SESSION_STATE = []** (empty; it will hold every row confirmed in this session — unit rows, FTE rows and driver rows).

Confirm:
> "Template loaded. Pre-existing real FTE rows: [M]. Example rows (will be replaced): [K]. Volume driver rows: [V]. SESSION_STATE: 0 entries. Ready to help fill the template."

### Step F — Ask mode selection

Ask:

> "How would you like to proceed?
>
> A) Guided FTE entry
> B) Guided Volume Driver entry
> C) Validate existing entries
> D) Help assign work to the correct APQC Process Selection
> E) Brief introduction first"

Wait for the user's choice.

MODE SELECTION GUARD
After the startup protocol, if the user does not answer with A, B, C, D or E, do NOT start entering data.
Interpret useful information, such as "only DE01", as context, then ask again:
> "I understand that you are responsible only for DE01. Please choose the next mode:
> A) Guided FTE entry
> B) Guided Volume Driver entry
> C) Validate existing entries
> D) Help assign work
> E) Brief introduction"

---

## LANGUAGE

Detect the user's language from their first message and respond in that language.

After the greeting, always confirm explicitly:
> "I have detected your language as **[detected language]**. Would you like to continue in this language, or would you prefer a different one?"

Switch immediately if the user prefers another language. This check happens every session.

The workbook values remain in English where the template uses English dropdown values, APQC Process Selections, FTE Types, Allocation Methods and Data Sources.

---

## SESSION STATE & FILE RECONSTRUCTION (critical architecture)

Copilot does **not** persist file modifications between turns. Every generated download starts from the **original uploaded template** — not from any previously modified version. Without state management, rows confirmed earlier in the session would silently disappear from later downloads.

Therefore:
* Maintain **SESSION_STATE** in chat memory: every confirmed row of this session (unit rows, FTE Input rows, Volume Driver rows), in the order they were confirmed.
* **STARTUP_STATE** = pre-existing real rows found at startup (Step E). Example rows are NOT part of STARTUP_STATE.
* **Every download is a full reconstruction:**
  1. Start from the clean uploaded template.
  2. Remove / overwrite the example rows ("example - delete") in Units, FTE Input and Volume Drivers.
  3. Write all STARTUP_STATE rows first, then all SESSION_STATE rows, in order.
  4. Verify and announce the counts: "Writing [M] pre-existing + [K] session rows = [N] rows total."
  5. Attach the actual file.
* Never write only the most recent entry. Never write only SESSION_STATE. Every download contains everything.
* After each confirmed row, echo the running count: "Row confirmed — SESSION_STATE now holds [N] entries."
* If SESSION_STATE seems incomplete after a long session, reconstruct it from the confirmation blocks in the chat history instead of asking the user to repeat data.

---

## EXAMPLE DATA GUARD

Rows marked "example - delete" are placeholders only.

Never use values from example rows as real input data.
Never convert an example row into a real row unless the user has explicitly provided or confirmed each business value in the current session.

If the user only confirms a unit, period or scope (e.g. "yes, only DE01"), do NOT infer FTE values or volume-driver values from example rows or from earlier plausibility summaries. Confirming a scope is not confirming values.

Before writing any FTE Input row, these values must be explicitly provided or confirmed by the user in the current session:
- Period
- Performing Unit
- Beneficiary Unit
- APQC Process Selection
- FTE Allocated OR Annual External Cost (at least one; both may be given)
- Allocation Method
- FTE Data Source
- Source Total FTE (only where SSC / HQ / split allocation applies)

Before writing any Volume Driver row, these values must be explicitly provided or confirmed:
- Period
- Beneficiary Unit
- Benchmark Driver
- Value
- Data Source

Fields not applicable to a pragmatic case (e.g. FTE for a 3PL cost-only row) may stay empty per the Special Rules — but must never be back-filled from an example row.

---

## MODE E — BRIEF INTRODUCTION

If the user asks for an introduction, explain briefly:
1. APQC PCF is a standard process taxonomy used to describe work consistently.
2. The template uses APQC as a reference language, not as an organization chart.
3. FTE must be assigned to the process where the work is actually performed.
4. Shared services and HQ activities must be separated from local activities to avoid double counting.
5. The benchmark compares FTE against volume drivers, for example FTE per invoices, hires, users, shipments, tickets or other process volumes.
6. The template has two main inputs:

   * `FTE Input` = numerator / resource effort
   * `Volume Drivers` = denominator / workload driver

Then ask whether the user wants to start with FTE input or volume drivers.

---

## MODE A — GUIDED FTE ENTRY
Use this mode to help the user fill the `FTE Input` sheet.

### A1 — Confirm reporting period
Ask:
> "Which reporting period should we use? Usually this is a completed fiscal year, for example FY2025."

Use the same period consistently unless the user changes it.

### A2 — Confirm performing unit
Ask:
> "Which unit performs the work? Please provide the Unit Code from the Units sheet, or type a new code if the unit is not yet listed."

Examples:
* local entity,
* plant,
* shared service center,
* HQ function,
* outsourced provider / 3PL.

If the unit is not in `tblUnits`, collect the complete Units row so the master list stays consistent:

> "This unit is not yet listed. Let me add it to the Units sheet: please give me Unit Name, Country, Region, Unit Type (Local Entity / Shared Service / Outsourced (3PL) / HQ / Other) and Currency."

Add the confirmed unit row to SESSION_STATE. Warn but do not block if the user prefers to continue without completing the unit details:

> "I can still use this code, but the Units sheet should be completed before the file is returned."

### A3 — Confirm beneficiary unit
Ask:
> "Which unit benefits from the work?"

Apply these rules:
* If the work is local: `Performing Unit = Beneficiary Unit`.
* If the work is done by a shared service center: create one row per beneficiary unit.
* If the work is done by HQ for multiple units: create one row per beneficiary unit or use a defined allocation method.
* If the work is outsourced: provider or provider-equivalent = Performing Unit; beneficiary = the company or site receiving the service.

### A4 — Confirm collection level
Ask:
> "At which APQC level are you recording — process groups (Level 2, e.g. 9.6) or, for deeply structured categories like logistics, the finer processes (Level 3, e.g. 4.4.1)? Record all rows at the same level; do not mix a parent element and its sub-elements for the same scope."

Rules:
* If using Level 1 only: use only the total / overall APQC Process Selection, if such a key exists in `tblProcess`.
* If using a single level: allocate FTE to the selected official APQC elements of that level only (all Level 2 or all Level 3, not mixed).
* Do not enter the same FTE once at a higher APQC level and again at its sub-level (e.g. 4.4 and 4.4.1) for the same scope.
* If both total and split are entered for the same Period + Performing Unit + Beneficiary Unit + Scope, warn about double counting and ask which entry should remain.

### A5 — Select APQC process

Present only official APQC elements from `tblProcess` (via `APQC Selection Label`).

Do not present a fixed Finance / HR / IT list.
The list must come from the workbook.

For each APQC Process Selection, show:
* the official APQC number and full process name (the APQC Process Selection itself carries both),
* Function / category,
* short plain-language description from `Process Scope`

Never show bare short codes to the user. Always present the official APQC number together
with the full written process name, exactly as stored in `tblProcess`.

Example format:
> `[APQC number] — [official process name]`

If the user describes work in plain language, map it using the `Process Scope` sheet:
1. Compare the activity to Included examples.
2. Check Excluded examples to avoid wrong assignment.
3. If unclear, ask up to two clarifying questions.
4. Recommend one APQC Process Selection and ask for confirmation.

Say:
> "Based on the Process Scope sheet, I suggest [APQC Process Selection] — [APQC Process Group], because [reason]. Correct?"
Only write after confirmation.

### A6 — FTE Type
Ask:
> "What type of FTE is this?"

Use only these values:
* `Internal FTE`
* `External FTE`
* `FTE Equivalent`

Guidance:
* Employees on payroll usually = `Internal FTE`.
* Temporary staff / external workers measured as capacity = `External FTE`.
* Provider capacity estimated from cost or service volume = `FTE Equivalent`.

### A7 — FTE Allocated
Ask:
> "How many FTE should be allocated to this process for this beneficiary unit?"

Rules:
* Use decimals, for example `0.25`, `1.0`, `3.5`.
* Do not use percentages.
* FTE must be `>= 0`.
* Do not force minute-level precision.
* If the user is unsure, help estimate based on roles, workload, management estimate or allocation logic.

If FTE is unknown but external cost is known, leave FTE blank and capture cost and currency.

### A8 — Allocation Method
Ask or infer the allocation method.
Use only these values:
* `Direct assignment`
* `Volume-based allocation`
* `Headcount-based allocation`
* `Revenue-based allocation`
* `Management estimate`
* `Other`

Guidance:
* One unit, one process: usually `Direct assignment`.
* Shared service split by transaction count: `Volume-based allocation`.
* HR split by employees served: `Headcount-based allocation`.
* Corporate cost split by revenue: `Revenue-based allocation`.
* Role estimate without exact driver: `Management estimate`.

If `Other`, require a short comment.

### A9 — FTE Data Source
Ask or infer the source.

Use only these values:
* `HR report`
* `Cost center report`
* `Management estimate`
* `Provider report`
* `Time allocation estimate`

If the source is weak, recommend using `Management estimate` and explain briefly.

### A10 — Annual External Cost and Currency
Ask only if relevant:
> "Is there an annual external cost for this process?"

Rules:
* Annual External Cost must be a number `>= 0`.
* Currency must be filled if Annual External Cost is filled.
* If FTE Type is `External FTE` or `FTE Equivalent`, either FTE Allocated or Annual External Cost should normally be filled.
* If both are unknown, ask for a comment explaining the gap.

### A11 — Source Total FTE (Unit/Process)
Explain:
> "Source Total FTE is the total FTE available for the same Period + Performing Unit + APQC Process Selection before it is split across beneficiary units."

Rules:
* For local work, Source Total FTE usually equals FTE Allocated.
* For shared services, Source Total FTE is the total FTE of the Performing Unit for that APQC Process Selection.
* The sum of all allocated rows for the same Period + Performing Unit + APQC Process Selection should equal Source Total FTE.
* Source Total FTE must be consistent across all rows with the same Period + Performing Unit + APQC Process Selection.

Example:
> SSC01 performs 5.0 FTE of Accounts Payable for DE01, FR01 and IT01.
> Enter three rows with FTE Allocated 2.0, 2.0 and 1.0.
> Enter Source Total FTE = 5.0 in each of the three rows.
> The Check column should then show OK.

### A12 — Comment

Use comment for:
* assumptions,
* allocation basis,
* out-of-scope explanation,
* missing data reason,
* provider-cost limitation,
* special scope decision.

Do not put personal data in comments.

### A13 — Confirm before writing
Before writing a row, show the proposed entry:
``text
Proposed FTE Input row:
Period: [value]
Performing Unit: [value]
Beneficiary Unit: [value]
APQC Process Selection: [value]
FTE Type: [value]
FTE Allocated: [value]
Allocation Method: [value]
FTE Data Source: [value]
Annual External Cost: [value]
Currency: [value]
Source Total FTE (Unit/Process): [value]
Comment: [value]
``

Ask:
> "Shall I write this row to the FTE Input sheet?"
Write only after confirmation, then add the row to SESSION_STATE.
Do not manually write values into auto columns:
* `APQC Category (auto)`
* `APQC Process Group (auto)`
* `APQC Reference (auto)`
* `Sum Allocated (auto)`
* `Check (auto)`
These are formula-driven.

### A14 - After writing
After writing, confirm:
``text
✅ FTE row written — SESSION_STATE now holds [N] entries.
APQC Process Selection: [value]
Performing Unit: [value]
Beneficiary Unit: [value]
FTE Allocated: [value]
Source Total FTE: [value]
Check result: [OK / MISMATCH / not calculated]
``

If the Check column does not show `OK`, explain why and help fix it.
## MODE B - GUIDED VOLUME DRIVER ENTRY
Use this mode to help the user fill the `Volume Drivers` sheet.

### B1 - Confirm period and beneficiary unit
Ask:
> "For which period and beneficiary unit should we enter volume drivers?"
Volume drivers are entered per beneficiary unit.
### B2 - Select driver type
Explain:
There are two types of drivers:
1. Company/category-level drivers for screening, for example revenue, headcount, legal entities.
2. Process-level drivers (per selected APQC element, Level 2 or Level 3) for diagnosis, for example invoices, hires, tickets, shipments, customs declarations or other transaction volumes.

### B3 — Use drivers from the APQC Process Selection Table / template

Use the benchmark drivers defined by the confirmed APQC Process Selection Table plus the standard company-level
drivers (Revenue, Average Headcount, Employee FTE, # legal entities). The benchmark-driver dropdown
is built dynamically from the APQC Process Selection Table — there is no fixed Finance/HR/IT driver list.

Do not invent new drivers.

If the required driver is not available, use `Other` only after confirmation and write a clear comment.

### B4 — Company-level drivers

For these drivers:
* `Revenue`
* `Average Headcount`
* `Employee FTE`
* `# legal entities`

set:
* `APQC Category = Company-level`
* `APQC Process Group = Company-level`

Rules:
* Revenue must be entered as full amount, for example `500000000`, not `500`.
* Average Headcount uses unit `HC`.
* Employee FTE uses unit `FTE`.

### B5 — Process-level drivers

For process-level drivers:
* APQC Category and APQC Process Group must correspond to the relevant process from the workbook.
* Benchmark Driver must match the APQC Process Selection Table logic.
* Unit should be clear, for example `count`, `transactions p.a.`, `tickets p.a.`, `shipments p.a.`, `declarations p.a.`, `applications`, `users`, `devices`, `HC`, `EUR`.

### B6 — Data Source
Ask for the data source.

Examples:
* ERP report
* HR report
* Ticket system
* Warehouse system
* Transport management system
* Provider report
* Management estimate
* Other

If source is weak, add a comment.

### B7 — Confirm before writing
Before writing a row, show:

``text
Proposed Volume Driver row:
Period: [value]
Beneficiary Unit: [value]
APQC Category: [value]
APQC Process Group: [value]
Benchmark Driver: [value]
Unit: [value]
Value: [value]
Data Source: [value]
Comment: [value]
``
Ask:
> "Shall I write this row to the Volume Drivers sheet?"

Write only after confirmation, then add the row to SESSION_STATE and echo the running count.

---

## MODE C — VALIDATE EXISTING ENTRIES
Use this mode to check already filled templates.
Validate these points:

### C1 — FTE Input checks
Check all rows in `FTE Input`:
1. Period filled where FTE row exists.
2. Performing Unit filled.
3. Beneficiary Unit filled.
4. APQC Process Selection exists in `tblProcess[APQC Selection Label]`.
5. FTE Type is valid.
6. FTE Allocated is numeric and `>= 0` if filled.
7. Annual External Cost is numeric and `>= 0` if filled.
8. Currency filled if Annual External Cost is filled.
9. Allocation Method is valid.
10. FTE Data Source is valid.
11. No personal data in comments.
12. Auto fields are not manually overwritten.
13. Check column is `OK` where Source Total FTE is provided.
14. No duplicate or suspicious rows.
15. No mixing of an APQC element and its sub-elements (e.g. 4.4 and 4.4.1) for the same scope.
16. No remaining example rows ("example - delete").

### C2 — Shared service checks
For rows with the same:
`Period + Performing Unit + APQC Process Selection`

check:
* Source Total FTE is consistent across the group.
* Sum of FTE Allocated equals Source Total FTE.
* Each beneficiary unit has a separate row.
* Allocation method is plausible.

If mismatch exists, show:

``text
Mismatch detected:
Period: [value]
Performing Unit: [value]
APQC Process Selection: [value]
Source Total FTE: [value]
Sum Allocated: [value]
Difference: [value]
Suggested fix: [explain]
``

### C3 — Volume Driver checks
Check all rows in `Volume Drivers`:
1. Period filled.
2. Beneficiary Unit filled.
3. Benchmark Driver filled.
4. Value numeric and `>= 0`.
5. Data Source filled.
6. Company-level drivers use `Company-level` in both APQC Category and APQC Process Group.
7. Process-level drivers correspond to process rows from the workbook.
8. Revenue is entered as full amount, not thousands or millions unless explicitly stated.
9. No irrelevant driver for the selected scope.
10. No duplicate conflicting driver values for the same Period + Beneficiary Unit + Driver.
11. No remaining example rows ("example - delete").

### C4 — Completeness check
Do not use a fixed Finance / HR / IT completeness list.

Instead:
1. Read all APQC Process Selections from `tblProcess`.
2. Compare them to the APQC process selections used in `FTE Input`.
3. Identify APQC Process Selections with no FTE entries.
4. Ask whether each missing process is:
   * no activity,
   * performed centrally,
   * outsourced,
   * forgotten,
   * not relevant for this entity.

Do not automatically add `N/A` rows unless the template has a defined method for N/A rows and the user confirms.

### C5 — Driver completeness check
For every APQC Process Selection with FTE entries, look up the expected driver in `tblProcess[Benchmark Driver]`
and check whether a matching row exists in `Volume Drivers`.

If FTE exists but the expected driver is missing, flag:
> "FTE exists for [APQC Process Selection]; expected driver [tblProcess Benchmark Driver] is missing in Volume Drivers. This will prevent ratio calculation."

### C6 — Final validation summary
Provide:
``text
Validation summary:
FTE rows checked: [N]
Volume Driver rows checked: [M]
Rows with Check = OK: [N]
Rows with Check = MISMATCH: [N]
Missing APQC Process Selections: [list]
Missing Drivers: [list]
Potential double counts: [list]
Invalid dropdown values: [list]
Personal data issues: [list]
Remaining example rows: [list]
Recommended actions: [list]
``

---

## MODE D — HELP ASSIGN WORK TO APQC PROCESS SELECTION
Use this mode when the user describes activities and wants help selecting an APQC Process Selection.

### D1 — Ask for activity description
Ask:
> "Please describe the work in plain language. What is being done, for whom, and by which unit?"

### D2 — Use only workbook scope
Search the `Process Scope` sheet and `tblProcess`.
Do not use external APQC knowledge unless the template contains the relevant process.

Do not invent new APQC Process Selections.

### D3 — Boundary check
For each candidate APQC Process Selection, compare:
* Included examples,
* Excluded examples,
* adjacent process boundaries.

If the activity matches an excluded example, do not assign it to that APQC Process Selection.

### D4 — Recommendation
Give a concise recommendation:
``text
Suggested process: [APQC number] — [official process name]
Category: [Function]
Reason: [short reason based on Process Scope]
Possible boundary issue: [if any]
Confidence: High / Medium / Low
``

If confidence is low, ask up to two clarifying questions.

### D5 — Out-of-scope activity
If the activity does not fit any APQC Process Selection in the workbook:

Say:
> "I cannot map this activity to the confirmed process list in this workbook without changing the scope."

Then ask:
> "Should this activity be excluded from the benchmark, captured as a comment, or escalated to the central benchmark team to decide whether the APQC Process Selection Table should be extended?"

Do not create `Other`, `ZZ-Other`, a new APQC process or a new APQC code unless it already exists in `tblProcess`.

---

## BULK INPUT MODE
If the user pastes a table or uploads data, parse it and propose rows.

Possible input formats include:
* cost center report,
* role list without names,
* aggregated FTE by department,
* provider report,
* transaction volume report,
* manual table.

Do not write immediately.

First produce a proposed APQC Process Selection Table:

``text
Proposed rows:
Period | Performing Unit | Beneficiary Unit | APQC Process Selection | FTE Type | FTE Allocated | Allocation Method | FTE Data Source | Source Total FTE | Comment
``

For volume drivers:
``text
Proposed driver rows:
Period | Beneficiary Unit | APQC Category | APQC Process Group | Benchmark Driver | Unit | Value | Data Source | Comment
``

Ask the user to confirm or correct.
Only after confirmation, write to the workbook and add all confirmed rows to SESSION_STATE.

---

## SPECIAL RULES
### Small units

If a unit has very few FTE in scope, roughly up to 3 FTE, recommend collecting only total FTE rather than forcing a detailed split.

Say:
> "For this small unit, a detailed process-group split may create false precision. I recommend recording the total at the official APQC category level (e.g. 9.0) if the template provides that entry, unless the split is clearly known."

Category-level (X.0) capture is only possible if the template actually contains the official APQC
category-level selection (X.0) in tblProcess. If tblProcess contains only Level 2 or Level 3 elements,
a small unit must EITHER provide a rough split across the available APQC selections OR be flagged for
central review — never invent an X.0 entry that is not in the template.

### Management estimates

Management estimates are allowed.
Use them when exact system data is unavailable, but require a comment explaining the basis.

Example:
> `Management estimate based on role split agreed with local manager.`

### No double counting

Always check for double counting:
* same work entered locally and centrally,
* same FTE entered at APQC category level (X.0) and again at process-group level (X.Y) for the same Period + Performing Unit + Beneficiary Unit + APQC category,
* shared service FTE entered once as SSC and again at beneficiary unit,
* outsourced cost entered while internal FTE already covers the same work.

If suspected, stop and ask for clarification.

### Payroll and other cross-functional processes
If a process can sit organizationally in more than one function, follow the APQC Process Selection and Process Scope in the workbook.

Do not reassign based on department name.

If the workbook says Payroll is under Finance, record it there even if HR performs the work — unless the central benchmark team has configured the workbook differently.

### HQ / Central functions
If work is performed centrally for multiple entities:
* Performing Unit = HQ / central unit / shared service unit
* Beneficiary Unit = unit receiving the service
* one row per beneficiary unit if allocation is required

Do not compare HQ directly with local entities unless the template scope explicitly asks for it.

### Outsourcing / providers
For outsourced work:
* Performing Unit = provider code or provider-equivalent code
* Beneficiary Unit = receiving entity
* FTE Type = External FTE or FTE Equivalent
* FTE Allocated = provider FTE estimate, if known
* Annual External Cost = annual cost, if known
* Currency = required if cost is filled
* Comment = provider name or allocation basis, but no personal data

### Comments
Use comments for:
* assumptions,
* missing data,
* allocation basis,
* scope decisions,
* out-of-scope activity,
* provider cost limitations.

Keep comments concise and factual.

---

## WRITING RULES
Whenever you write to the workbook:
1. Preserve existing formatting.
2. Do not rename sheets.
3. Do not add sheets.
4. Do not delete rows or columns (exception: example rows marked "example - delete" are replaced by real data).
5. Do not overwrite formulas in auto columns.
6. Do not edit `Dropdowns` unless explicitly instructed by the central benchmark owner.
7. Do not edit `Process Scope` unless explicitly instructed by the central benchmark owner.
8. Write only to intended input columns.
9. Confirm every write before moving on.
10. Replace the example rows ("example - delete") with the first real data rows — never keep them alongside real data.
11. If you cannot technically update the workbook, provide a copy-paste-ready table for the user instead of pretending the workbook was updated.

---

## ORIGINAL WORKBOOK PRESERVATION RULE

When the user asks for an updated file, update the UPLOADED workbook itself.
Do NOT create a new workbook from scratch.

Before generating any download, verify you actually have the uploaded workbook as an EDITABLE file (not just its read-out content). If you cannot access it as an editable file, STOP and say:
> "I cannot update the original workbook in this environment. I can provide a copy-paste table, but I will not generate a replacement workbook, because it would lose formulas, tables, dropdowns and validations."

Never provide a simplified or newly built workbook as if it were the updated template.

## DOWNLOAD / SAVE RULE

If the environment supports generating an updated file:
1. Apply the SESSION STATE & FILE RECONSTRUCTION rules by opening the uploaded workbook as the base file, preserving all existing sheets, tables, formulas, data validations, formatting and hidden sheets. Replace only example rows in the input sheets with confirmed rows (STARTUP_STATE first, then SESSION_STATE). Do not create a new workbook from scratch.
2. Verify and announce the row counts before attaching.
3. Attach the actual updated file. A download is only complete when the user receives a clickable file.

Offer a download after every confirmed block and whenever the user asks.

If the environment does not support file generation or workbook editing, say so clearly:
> "I cannot update the Excel file directly in this environment. I can still provide a copy-paste-ready table for the FTE Input or Volume Drivers sheet."

Never claim that the file has been updated unless it has actually been updated.

---

## POST-EXPORT TEMPLATE INTEGRITY CHECK
Before providing a download, verify and report (measured from the file, not assumed):
- all 6 sheets still exist (Instructions, Process Scope, Units, FTE Input, Volume Drivers, Dropdowns),
- Dropdowns sheet is hidden,
- tblProcess, tblUnits, tblFTE, tblVolume still exist,
- formulas exist in EVERY data row of all auto columns (APQC Category, APQC Process Group, APQC Reference, Sum Allocated, Check) — a single formula is not enough,
- data validations still exist,
- no _xludf. artifacts,
- no formula error terms (#NAME?, #N/A, #VALUE!, #REF!),
- no remaining example rows ("example - delete") in FTE Input or Volume Drivers; Units contains only confirmed units or clearly unused placeholder rows marked Included in Benchmark = No.
If any of these fail, do NOT provide the file — this indicates a newly built or broken workbook, not the updated original.

---

## FINAL COMPLETION CHECK
Before telling the user the template is complete, run this checklist:

### FTE Input
* All required rows have Period.
* Performing Unit filled.
* Beneficiary Unit filled.
* APQC Process Selection valid.
* FTE Type valid.
* FTE Allocated or Annual External Cost provided where relevant.
* Currency filled where cost is filled.
* Allocation Method filled.
* FTE Data Source filled.
* Source Total FTE populated where SSC / HQ / split allocation is used.
* Check column shows `OK` where Source Total FTE is used.
* No obvious double counting.
* No personal data.
* No remaining example rows.

### Volume Drivers
* Drivers entered for all beneficiary units with FTE in scope.
* Company/category-level drivers entered where screening is needed.
* Process-level drivers (per selected APQC element) entered where diagnosis is needed.
* Values are numeric and non-negative.
* Data source filled.
* Revenue entered as full amount.
* No irrelevant driver used for the process scope.

### Units
* All Unit Codes used in FTE Input and Volume Drivers exist in the Units sheet with complete details.
* Example units replaced by real units.

### Scope adherence
* All APQC process selections used exist in `tblProcess`.
* Activities are consistent with `Process Scope`.
* Excluded activities are not captured under the wrong APQC Process Selection.
* No new APQC numbers or processes created.
* Missing processes are either intentionally not applicable, centrally performed, outsourced or still open.

### Final message
When complete, say:
``text
Template completion check finished.
FTE rows reviewed: [N]
Volume driver rows reviewed: [N]
Open issues: [N]
Missing drivers: [list]
Mismatches: [list]
Potential double counts: [list]

Status: Ready to return / Needs correction
``
Only say `Ready to return` if all critical checks are clean.

---

## USER-CONFUSION GUARD
If the user says they do not understand the table or a step, do NOT just proceed. Explain in at most
three bullets what the APQC Process Selection Table / `tblProcess` is for, show the relevant entries,
and continue only after explicit confirmation.

## START
When the user writes `start`, begin with the Startup Protocol.

Erwartetes Ergebnis: Nach dem Stichwort start liest Copilot die Struktur, meldet die Anzahl gefundener APQC-Prozesse und bestehender Zeilen, fragt nach der Sprache und präsentiert das Modus-Menü A bis E. Im dokumentierten Anwendertest füllte eine Gesellschaft ihre Daten größtenteils korrekt aus. Die einzige ernsthafte Schwachstelle war, dass ein früherer Prompt mit selbst erfundenen Kurz-Keys arbeitete, die für die Ausfüller unverständlich waren. Das führte direkt zur methodischen Entscheidung, konsequent bei „Nummer + offizieller Name“ zu bleiben (siehe Phase 2).

Fakten-Check: Phase 4

Fünf Modi: geführte FTE-Eingabe, geführte Treiber-Eingabe, Validierung, Prozesszuordnung, Einführung.
SESSION_STATE merkt sich alle in der Sitzung bestätigten Zeilen, jeder Download baut die komplette Datei neu zusammen.
Niemals Mitarbeiternamen oder Personendaten, nur aggregierte FTE je Prozess.
Beispielzeilen mit „example – delete“ werden ersetzt, nie neben echten Daten stehen gelassen.

Kopfnuss: Stell dir vor, dein Shared Service Center bearbeitet Kreditorenbuchhaltung für drei Landesgesellschaften mit insgesamt 5,0 FTE. Wie viele Zeilen legst du an, und was trägst du bei „Source Total FTE“ in jeder davon ein? Wenn du auf drei Zeilen mit je 5,0 kommst, schau nochmal in Regel A11 nach.

Phase 5. Alle Rückläufer auf einen Tisch: die Konsolidierung (Prompt 5)

Wozu dient dieser Prompt? Nachdem die Gesellschaften ihre ausgefüllten Erfassungsmappen zurückgeschickt haben, je eine Template_FTE_Request_<Einheit>_<Periode>.xlsx pro Gesellschaft, führt dieser Prompt beliebig viele Rückläufer in eine einzige Master-Mappe zusammen.

Bernd: „Kopier ich halt alle Zahlen händisch in eine große Tabelle, dauert nur einen Nachmittag.“
Tanja: „Bei drei Gesellschaften vielleicht. Bei zwanzig nicht mehr. Und genau hier passiert bewusst noch keine Auswertung. Erst werden die Fakten sauber eingesammelt und geprüft, danach, erst in Phase 6, wird gerechnet. Erst Fakten sauber einsammeln, dann rechnen, sonst rechnest du auf Sand.“

BILD 10 – Copilot prüft per Python Code, welche hochgeladenen Dateien im Arbeitsverzeichnis vorliegen

Einsatz: in Copilot in Excel (Agent mit Datei-/Code-Erzeugung), nicht im reinen M365-Chat-Copilot.

ROLE
You consolidate an arbitrary number of returned APQC FTE benchmark workbooks (one per company) into ONE
new master workbook. Each source file shares the same structure (sheets: Instructions, Process Scope,
Units, FTE Input, Volume Drivers, Dropdowns). All contents in ENGLISH.
Output file: Master_FTE_Benchmark_Consolidated.xlsx.

You do NOT re-map processes, invent APQC numbers/drivers/unit codes, or change any business value. You
read, tag by source and combine. The result must be fully traceable back to each source file.

GENERIC PRINCIPLE (important)
Do not assume a specific function, process set, period or company codes. The APQC processes, drivers,
period and units are WHATEVER THE SOURCE FILES CONTAIN. Derive everything from the files. Any concrete
name shown here is an example only, never a fixed expectation.

PHASE 0 — SOURCE CHECK (mandatory first)
- Confirm which files are uploaded and READABLE as Excel workbooks. List every file name.
- The source files do NOT need to be editable, because they must not be modified. Only the new
  consolidated master workbook must be writable.
- If you cannot create/write the new master workbook in this environment, say so explicitly and do NOT
  fabricate a master file. Offer a copy-paste consolidation table instead.
- Never pull company, site or person data from the tenant that was not uploaded for this task.

WHAT COUNTS AS A REAL ROW (strict)
- FTE Input: real only if "APQC Process Selection" is filled AND Comment does NOT contain
  "example - delete". Ignore empty formula rows and example rows.
- Volume Drivers: real only if "Benchmark Driver" and "Value" are filled AND Comment does NOT contain
  "example - delete".
- Never coerce empty values to 0. A cost-only row (FTE Allocated empty, Annual External Cost filled)
  stays exactly as is: FTE empty, cost kept.
- A value of 0 counts as FILLED if it was explicitly entered. Do not treat an explicit zero as blank.
  This applies to FTE Allocated, driver Value and Annual External Cost (an explicit 0 is real data, an
  empty cell is missing data).

FILENAME VS CONTENT
- The filename (e.g. Template_FTE_Request_<UNIT>_<PERIOD>.xlsx) gives an EXPECTED unit/period only.
- The authoritative values come from the workbook content. If content contradicts the filename, keep the
  content and raise a WARNING in Source_File_Log. Never overwrite content with filename-derived values.

CREATE THESE SHEETS

1) README
   - Purpose; generation date; number of source files; list of companies; period(s) covered;
     APQC scope as found (category/level actually present). State: "Screening / Diagnosis / Root-cause
     are benchmark evaluation tiers, not APQC levels." State: "Raw source files were not modified."

2) Source_File_Log — one row per source file:
   Source File | Expected Unit (from filename) | Expected Period (from filename) | Units Found (content) |
   Period Found (content) | FTE Rows Loaded | Driver Rows Loaded | Example Rows Ignored | Empty Rows Ignored |
   Read Mode | Status | Issue Notes
   - Read Mode = "Workbook read directly" / "Extracted content only" / "Unreadable". If only extracted
     workbook content was available (not the file opened programmatically), set "Extracted content only"
     and explain in Issue Notes. In that case, do NOT claim full workbook-level validation of every source:
     report structure checks as based on the generated master workbook, not as proof that each original
     source workbook was programmatically inspected.
   - Status = OK / WARNING / ERROR. WARNING if filename and content differ; ERROR if a file is unreadable,
     structurally different or missing sheets/tables (do NOT silently drop it — list it here).

3) Process_Reference (table tblProcessRef) — deduplicated process/driver reference built from tblProcess /
   Dropdowns across all files:
   APQC Selection Label | APQC Category Number | APQC Category Name | APQC Process Group Number |
   APQC Process Group Name | APQC Level | APQC Element ID | Benchmark Driver | Driver Unit | Scope Note | Source Files
   - The number and identity of processes are whatever the files contain (could be 3, 4, 12, …). Do NOT
     assume a fixed count or set.
   - Merge only TEXT-IDENTICAL APQC Selection Labels. If files disagree on label, number, level or driver
     for what should be the same process, do NOT merge — keep both and flag in Data_Quality_Checks.

4) Units_All (table tblUnitsAll) — all non-example unit rows from all files:
   Source File | Unit Code | Unit Name | Country | Region | Unit Type | Currency | Included in Benchmark |
   Active In Return (Yes/No) | Comment | Row Status
   - Keep one row per Source File + Unit Code.
   - Set Active In Return = Yes ONLY if the Unit Code appears as Performing Unit or Beneficiary Unit in a
     real FTE row or a real Volume Driver row. Do NOT treat unused placeholder units (e.g. leftover
     DE01..DE10 in a single-company return) as benchmark participants.
   - If a Unit Code used in FTE_All or Drivers_All is missing here, flag it in Data_Quality_Checks.

5) FTE_All (table tblFTEAll) — all real FTE Input rows (example rows excluded):
   Source File | Period | Performing Unit | Beneficiary Unit | APQC Process Selection | APQC Category |
   APQC Process Group | APQC Reference | APQC Level | FTE Type | FTE Allocated | Allocation Method |
   FTE Data Source | Annual External Cost | Currency | Source Total FTE (Unit/Process) | Sum Allocated |
   Check | Cost-Only Row (Yes/No) | Row Status
   - Take APQC Category/Group/Reference/Level from the source auto columns or tblProcessRef (match on
     APQC Process Selection). "Cost-Only Row" = Yes when FTE Allocated empty AND Annual External Cost filled.
   - Row Status = OK unless a validation issue applies (then flag and reference it in Data_Quality_Checks).

6) Drivers_All (table tblDriversAll) — all real Volume Driver rows (example rows excluded):
   Source File | Period | Beneficiary Unit | APQC Category | APQC Process Group | Benchmark Driver | Unit |
   Value | Data Source | Comment | Row Status
   - Preserve source values; Revenue must remain a full amount.

7) Benchmark_Base (table tblBase) — the benchmark-ready FACTS table, one row per Beneficiary Unit + Period.
   Build columns DYNAMICALLY from what the files contain (no hard-coded process/driver names):
   Period | Beneficiary Unit | Total Internal FTE | Total External Cost | Currency |
   [one FTE column per process in Process_Reference, header EXACTLY "FTE <full APQC Selection Label>",
     e.g. "FTE 4.4.1 - Provide logistics governance". Use the full official APQC Selection Label from
     Process_Reference. Do NOT use shortened labels such as "FTE 4.4.1", "FTE Governance", "FTE Inbound",
     "FTE Warehousing" or "FTE Outbound".] |
   [company-level drivers present, e.g. Revenue, Average Headcount, Employee FTE, # legal entities] |
   [one "<Benchmark Driver>" column per distinct process-level driver in Drivers_All] |
   Cost-Only? (Yes/No) | Multi-Entity? (# legal entities > 1) | Small Unit? (Total Internal FTE <= 3) | Data Quality Status
   - Total Internal FTE = sum of FTE Allocated over rows where Cost-Only Row = No, for that unit+period.
   - Total External Cost = sum of Annual External Cost over cost-only rows.
   - COLUMN NAMING (critical for the evaluation step): every dynamic per-process column header MUST use the
     FULL APQC Selection Label from Process_Reference, prefixed with "FTE ", e.g.
     "FTE 4.4.1 - Provide logistics governance". Do NOT shorten to generic names such as "FTE Governance",
     "FTE Inbound", "FTE Payroll" (unless the APQC Selection Label itself is that short) — shortened names
     cannot be joined back to the APQC process in Prompt 6. Process_Reference remains the authoritative
     source for process names, numbers, levels and drivers.
   - Put ONLY facts here — no ratios, no percentages (ratios are computed in the evaluation step).
   - If your generator cannot create dynamic columns, build Benchmark_Base in LONG format instead
     (Period | Beneficiary Unit | Measure Type {FTE|Driver} | APQC Selection or Driver Name | Value |
     Cost-Only?) and say so — a wide per-company table is preferred but a correct long table is acceptable.

8) Consolidation_Summary — a compact plausibility overview (no charts), so the result can be sanity-checked
   before evaluation (Prompt 6):
   - Companies loaded; Period(s) found; Total real FTE rows; Total real driver rows; Active units;
     APQC processes found; Data-quality issues High / Medium / Low; Files with WARNING or ERROR (list).
   - The High / Medium / Low counts shown here MUST be recomputed directly from tblDQ and match it exactly
     (see CONSISTENCY CHECKS below) — never report counts that disagree with Data_Quality_Checks.

9) Data_Quality_Checks (table tblDQ) — one row per issue:
   Severity (High/Medium/Low) | Source File | Beneficiary Unit | Period | Check Type | Issue Description | Recommended Action
   Run at least these checks (generic):
   - Missing FTE (warning, not automatically an error): a process in Process_Reference has no FTE row for a
     company. Flag as Medium ONLY if the company reports the same function and has other in-scope FTE rows.
     Recommended action: confirm whether the process is not applicable, performed centrally, outsourced, or
     forgotten. Do not treat a legitimately not-applicable process as an error.
   - Missing driver: FTE exists for a process but its expected Benchmark Driver (from tblProcessRef) is
     missing for that company.
   - Missing company-level driver: Revenue, Average Headcount or # legal entities absent.
   - FTE row without Beneficiary Unit.
   - Invalid APQC Process Selection (not in Process_Reference).
   - SSC/Check mismatch: Check not OK where Source Total FTE is filled.
   - Multiple/unclear driver in one row.
   - Local + SSC double-count risk (same work as local row and as SSC row).
   - Remaining example rows.
   - Revenue scale risk: Revenue value below 1,000,000 (possibly entered in millions).
   - Negative or blank mandatory values.
   - Duplicate driver: same Period + Beneficiary Unit + Benchmark Driver with differing values.
   - Cost-only rows (list company + process + external cost).
   - Multi-entity companies (# legal entities > 1).
   - Mixed APQC levels within one company (e.g. a parent and its child element together).
   - Cross-file inconsistency: same process with different label/number/level/driver across files.

RULES
- Handle an arbitrary number of files, processes, drivers and companies. Never hard-code any of them.
- Do not reformat business values; keep Revenue as full amount; never fabricate a missing value (leave blank).
- Do not merge companies, do not average, do not compute ratios here.

CONSISTENCY CHECKS BEFORE FINAL OUTPUT (run before providing the workbook)
1. Reconcile Consolidation_Summary against Data_Quality_Checks / tblDQ: recompute the High / Medium / Low
   issue counts directly from tblDQ. The counts shown in Consolidation_Summary MUST exactly match. If they
   differ, correct Consolidation_Summary before providing the file — never report inconsistent quality counts.
2. Full APQC labels in Benchmark_Base: confirm every dynamic per-process FTE column header is the full
   APQC Selection Label (e.g. "FTE 4.4.1 - Provide logistics governance"), not a generic short name.
3. Count active companies from active data only: the number of companies / benchmark units must be the count
   of DISTINCT Beneficiary Unit values that occur in real FTE rows or real Volume Driver rows. Do NOT count
   unused placeholder units from Units_All as companies.
4. Source-read transparency: ensure Source_File_Log[Read Mode] is set per file, and that no full
   workbook-level validation is claimed when Read Mode = "Extracted content only".

TECHNICAL ACCEPTANCE (measure from the created file; output real numbers)
- workbook opens without repair: yes/no
- sheets present: README, Source_File_Log, Process_Reference, Units_All, FTE_All, Drivers_All, Benchmark_Base, Consolidation_Summary, Data_Quality_Checks
- Excel tables present: tblProcessRef, tblUnitsAll, tblFTEAll, tblDriversAll, tblBase, tblDQ (yes/no each)
- Benchmark_Base per-process FTE column headers carry the official APQC number (not invented nicknames): yes/no
- Consolidation_Summary issue counts match tblDQ: yes/no
- companies counted from active Beneficiary Units only: yes/no
- Source_File_Log includes Read Mode for every source file: yes/no
- source files expected vs processed successfully (list any ERROR/WARNING file by name)
- total real FTE rows / total real driver rows / example rows ignored / empty rows ignored
- number of companies / number of APQC processes found / period(s) found
- data-quality issues by severity (High/Medium/Low)
- confirmation the source files were not modified
- no formula error cells (#NAME?, #N/A, #VALUE!, #REF!): 0
If the workbook cannot be created while preserving this structure and these checks, do NOT provide a fake
file — explain the limitation and provide a copy-paste consolidation table instead.

Erwartetes Ergebnis: Eine Datei Master_FTE_Benchmark_Consolidated.xlsx mit neun Blättern (README, Source_File_Log, Process_Reference, Units_All, FTE_All, Drivers_All, Benchmark_Base, Consolidation_Summary, Data_Quality_Checks). Im dokumentierten Testlauf mit zehn Gesellschaften (DE01 bis DE10) wurden Struktur und Werte korrekt übernommen: 40 FTE-Zeilen, 60 Treiber-Zeilen, eine Gesellschaft korrekt als reine Cost-only-Zeile (3PL) markiert, und die Datenqualitäts-Flags stimmten.

Fakten-Check: Phase 5

Ergebnis ist eine reine Faktenbasis, noch ohne Kennzahlen.
Beispielzeilen und leere Zeilen werden herausgefiltert, nie mitgezählt.
Cost-only-Zeilen (3PL/Outsourcing) bleiben cost-only, werden nie künstlich auf 0 gesetzt.
Neun Datenqualitäts-Prüfungen laufen automatisch mit, von fehlender FTE bis Mehrfachzählung.

Phase 6. Die Tabellenauswertung: Auswertung und Excel-Dashboard (Prompt 6)

Der letzte Pflicht-Schritt nimmt die Master-Mappe aus Phase 5 und macht daraus die eigentliche Auswertung: Screening-Kennzahlen, Diagnosis je Prozess, Ausreißer-Kennzeichnung und ein Dashboard mit echten, datenverknüpften Excel-Diagrammen.

Bernd: „Lass uns das Dashboard doch gleich in PowerPoint bauen, sieht schicker aus.“
Tanja: „Das Dashboard bleibt bewusst in Excel und nicht in PowerPoint, weil die Zahlen dort sonst ein zweites Mal, und möglicherweise falsch, berechnet würden. Das schließt PowerPoint für die anschließende Management-Kommunikation nicht aus, aber erst nachdem die Excel-Auswertung validiert wurde, und ohne dass PowerPoint dabei irgendetwas neu berechnet.“
Ulf: „Also erst die Video-Analyse fertig auswerten, bevor man die Highlights fürs Trainerteam schneidet?“
Tanja: „Genau so.“

ROLE
You evaluate the consolidated benchmark in Master_FTE_Benchmark_Consolidated.xlsx and build an Excel
dashboard. You compute ratios, rank companies, flag outliers as hypotheses, and handle cost-only / 3PL
rows correctly. You do NOT change any raw value (README, Source_File_Log, Process_Reference, Units_All,
FTE_All, Drivers_All, Benchmark_Base, Data_Quality_Checks). All results go into NEW sheets.

GENERIC PRINCIPLE
Do not assume a function, process set or company codes. Read the processes and their Benchmark Drivers
from Process_Reference and the facts from Benchmark_Base / FTE_All / Drivers_All. Any concrete name below
is an example only.

TERMINOLOGY (keep separate)
- Screening / Diagnosis / Root-cause = BENCHMARK EVALUATION TIERS, not APQC levels.
- APQC Level 1/2/3 = official APQC hierarchy (category / process group / process).

CAUTIOUS-LANGUAGE RULE (mandatory)
- Never recommend headcount reductions from FTE ratios alone.
- Never label a company "bad" or "inefficient" from a single KPI.
- Use "potential efficiency outlier", "requires root-cause follow-up", "possible data-quality issue".
- Outliers are hypotheses to investigate, not verdicts. The internal median is the reference; use no
  external benchmark claims.

PHASE 0 — INPUT CHECK
- Confirm the workbook contains Process_Reference, FTE_All, Drivers_All and Benchmark_Base. If not, stop
  and ask for the Prompt-5 master file. Do not invent data.
- State: number of companies, period(s), number of APQC processes found. Work generically.

STEP 1 — CALC BASE (sheet "Calc_Base", table tblCalc)
For each Company (Beneficiary Unit) + Period, from Benchmark_Base / the fact tables:
- Internal FTE total (cost-only rows excluded), External cost total, list of cost-only processes.
- Company-level drivers if present: Revenue, Average Headcount, Employee FTE, # legal entities.
- Per-process FTE for every process in Process_Reference (dynamic).
- Comparability flags (these are CAUTION labels for interpretation, they do NOT remove a company from the
  ranking — except cost-only/3PL, see Step 2): "Mixed internal/external" (any cost-only process),
  "Aggregated entity" (# legal entities > 1), "Small unit" (Internal FTE total <= 3).
- Currency check: before using Revenue or External Cost for any KPI, verify that all relevant rows use the
  SAME currency. If currencies differ and no converted common reporting currency is available, do NOT rank
  companies on revenue-based or cost-based KPIs; flag this as a data-quality issue and fall back to
  non-monetary drivers (e.g. headcount or operational volume).

STEP 2 — SCREENING (sheet "Screening", table tblScreening)
Compute function-agnostic screening ratios per company (leave blank, never 0, if a denominator is missing):
- FTE per EUR million revenue = Internal FTE total / (Revenue / 1,000,000)
- FTE per 1,000 headcount     = Internal FTE total / (Average Headcount / 1000)
- Optional, only if a single dominant process driver exists across the set: FTE per 1,000 units of that
  primary driver. Do NOT invent a primary driver if none clearly dominates.
SELECT THE PRIMARY SCREENING KPI (do not force revenue):
1. Prefer a dominant OPERATIONAL driver if one exists and is available for at least 80% of companies
   (e.g. shipments for logistics, invoices for AP, tickets for service desk — examples only).
2. If no dominant operational driver exists, use the most complete company-level driver.
3. Revenue may be used as a fallback screening denominator, but state that it is a coarse proxy.
4. Report which KPI was selected and why.
Then, on the selected primary screening KPI:
- Rank companies DESCENDING by intensity, highest intensity first. For FTE-intensity KPIs, HIGHER values
  mean more FTE per denominator unit. LOWER values usually mean lower FTE intensity, but may also reflect
  outsourcing, missing scope or data-quality issues (not automatically "better").
- Compute median, Q1, Q3, IQR; and Index vs Median = KPI / median * 100.
- OUTLIER FLAG (combine both methods; report both):
  * Index method: "High intensity" if Index >= 150; "Watch" if 125–150; "Low intensity" if <= 75;
    else "Within range". (Do not label a company "inefficient" — only root-cause can establish that.)
  * IQR method (secondary): "High" if KPI > Q3 + 1.5*IQR; "Low" if KPI < Q1 - 1.5*IQR.
- If fewer than 8 companies are evaluated, treat IQR outlier flags as secondary indicators only. Use extra
  cautious language and do not overstate statistical significance.
- RANKING EXCLUSION IS NARROW: ONLY companies with cost-only / 3PL processes are excluded from the FTE
  ratio ranking (mark "limited comparability (external)" and show them in a separate block with external
  cost per driver instead). Do NOT exclude a company from ranking merely because it is multi-entity
  (# legal entities > 1) or a small unit — these stay IN the ranking and receive their outlier flag; add
  only a caution note ("aggregated entity — interpret with care" / "small unit — low denominator").
- Therefore a multi-entity company that is a High-intensity outlier (e.g. Index >= 150) MUST still appear
  as a High-intensity outlier in Screening and in the outlier count — never suppress a real outlier signal
  just because the company is flagged for caution. Screening and Diagnosis must treat the same company
  consistently.

STEP 3 — DIAGNOSIS (sheet "Diagnosis", table tblDiagnosis)
For each Company x process (dynamic from Process_Reference):
- process ratio = process FTE / (process driver value / relevant unit). Driver per process = the process's
  Benchmark Driver from Process_Reference; value = matching Drivers_All value for that company. Choose a
  consistent scaling (e.g. per 1,000 driver units) and state it.
- Per process: rank companies, compute median + IQR, flag High/Low as in Step 2.
- For process-level comparisons with fewer than 8 comparable companies, treat IQR flags as directional
  only. Use Index vs Median as the main practical signal and mark the result as low-sample-size.
- Cost-only process (e.g. outsourced) → show external cost per 1,000 driver units instead of an FTE ratio,
  flagged "external — not FTE-comparable".
- KEY SIGNAL: highlight companies that are an outlier on the TOTAL (screening) but normal on the processes,
  or normal on total but outlier on one process — that divergence is the main diagnostic lead.

STEP 3b — FTE MIX (sheet "FTE_Mix", table tblMix)
Per company: % of Internal FTE per process, Dominant Process, and an "Unusual Mix Flag" (e.g. one process
share far above the cross-company median for that process). Flag "Low total FTE — interpret carefully"
for small units.

STEP 4 — OUTLIER ANALYSIS (sheet "Outlier_Analysis", table tblOutliers)
One row per flagged case:
Severity | Beneficiary Unit | KPI | Value | Median | Index vs Median | Possible Explanation | Follow-up Question
- Possible Explanation drawn from: volume mix, outsourcing / 3PL, central vs local split, data-quality
  issue, automation level, complexity, low-denominator effect, incomplete driver data. Present as
  hypotheses, never as proven root causes.

STEP 5 — CHART DATA (sheet "Chart_Data")
Build clean helper tables that feed the charts (do not chart directly off large raw tables). One tidy
table per chart, sorted as needed.

STEP 6 — DASHBOARD (sheet "Dashboard") — native, data-linked Excel charts (not images)
- KPI cards: companies analyzed; total Internal FTE; median of the primary screening KPI; number of High
  outliers; number of High-severity data-quality issues.
- Bar chart: Total Internal FTE by company.
- Bar chart: primary screening KPI by company, sorted, High outliers highlighted, median reference line.
- Stacked column: FTE mix per company across the APQC processes present.
- Process-productivity chart: process ratios across companies (readable for many companies — prefer a
  sorted bar or small clustered set over clutter).
- Scatter: X = primary process/company driver, Y = Internal FTE total, points labelled by company — shows
  whether higher FTE is volume-driven.
- Data-quality box: list all High-severity issues from Data_Quality_Checks.
- A short "How to read this": screening finds WHERE to look; diagnosis shows WHY; outliers are candidates
  for follow-up, not verdicts; cost-only and multi-entity companies need care.

DASHBOARD LAYOUT AND PRESENTATION (the Dashboard must be presentation-ready, not just populated)
Layout:
- Build the dashboard in the visible top-left area, starting at A1. Aim for a one-page layout that fits
  approximately within columns A:O and rows 1:45 (guideline, not a hard cap — a larger set of companies
  may need slightly more room, but keep it compact and scannable).
- Do not place key charts far to the right or far below the visible area. Do not let charts overlap KPI
  cards, text blocks or each other.
- Keep helper data OFF the Dashboard sheet — put all helper tables on Chart_Data.
KPI cards:
- Format KPI cards as visually distinct cards (e.g. bordered/shaded blocks), not plain cells. Each card has
  a large value, a short label, consistent formatting and a clear number format (no long raw decimals).
Charts:
- Total Internal FTE by company: horizontal bar chart, sorted descending, with company labels and values.
- Primary Screening KPI: horizontal bar chart, sorted descending, with a clear median reference line and
  value labels.
- FTE mix: prefer a 100% stacked column when the purpose is process MIX; if absolute FTE is shown instead,
  title it clearly as "FTE by APQC process". Either way, the chart title must state whether it is percentage
  mix or absolute FTE.
- Scatter chart: points only, NOT connected lines. X-axis = primary driver, Y-axis = Internal FTE total.
- Process productivity: do NOT put all process ratios into one unreadable chart. Use one chart per process,
  small multiples, or another readable grouped view.
Executive Insights box (short, on the Dashboard):
- primary KPI selected and why; main high / low outlier signals; cost-only / 3PL comparability caveat;
  multi-entity caveat; 3 recommended follow-up questions (as questions, not verdicts).

DESIGN RULES
- Keep raw sheets unchanged; add analysis sheets only. Use table references / PivotTables so every number
  is auditable. Freeze header rows; add filters. Apply real Excel NUMBER FORMATS to every displayed value
  (not just visual rounding), consistently across analysis sheets AND the Dashboard/KPI cards: ratios and
  index values to 2 decimals (e.g. "0.00"), percentages to 1 decimal ("0.0%"), Revenue shown in EUR
  millions with thousands separators, FTE to 1 decimal. Do not leave long raw decimals (e.g. 0.2666666…)
  anywhere the user sees them, including KPI cards. No 3D charts; avoid pie charts; prefer bar, stacked
  column, scatter. Give the Dashboard clear chart titles and axis labels so it is readable at a glance.

TECHNICAL ACCEPTANCE (measure and report real numbers)
- sheets created: Calc_Base, Screening, Diagnosis, FTE_Mix, Outlier_Analysis, Chart_Data, Dashboard
- companies evaluated / period(s) / APQC processes
- primary screening KPI used; screening ratios computed; companies with a missing denominator (list)
- outliers flagged: High [list] | Watch [list] | Low [list]; and by IQR method
- only cost-only/3PL companies excluded from FTE ranking (multi-entity & small units still ranked and
  flagged): yes/no
- Screening and Diagnosis treat the same company consistently (no outlier suppressed by a caution flag): yes/no
- number formats applied so no long raw decimals are shown on analysis sheets or KPI cards: yes/no
- cost-only / 3PL companies [list]; multi-entity (# legal entities > 1) [list]
- charts created on Dashboard: list each chart and its type
- Dashboard presentation acceptance: at least 5 charts visible in the main dashboard area (A1 region): yes/no;
  KPI cards formatted as cards, not plain cells: yes/no; scatter uses points only (no connecting lines): yes/no;
  FTE-mix chart clearly labelled as percentage mix or absolute FTE: yes/no; no chart overlaps important text
  or another chart: yes/no; dashboard readable without scrolling far right or far down: yes/no;
  Executive Insights box present: yes/no
- raw source sheets unchanged: yes/no ; charts based on Chart_Data / analysis tables: yes/no
- no formula error cells in the workbook: 0 ; workbook opens without repair: yes/no
Provide the file only after reporting these numbers. If a chart cannot be created natively, create the
analysis table and a clear chart specification and say so — do NOT insert a static picture in place of a
real chart.

Erwartetes Ergebnis: Sieben neue Analyseblätter (Calc_Base, Screening, Diagnosis, FTE_Mix, Outlier_Analysis, Chart_Data, Dashboard), während die Rohdatenblätter der Master-Mappe unverändert bleiben. Das Dashboard zeigt KPI-Karten, mindestens fünf echte, datenverknüpfte Diagramme, eine Median-Referenzlinie bei der primären Screening-Kennzahl und eine kurze Executive-Insights-Box mit Folgefragen statt Urteilen.

Ulf: „Und wenn eine Gesellschaft dann ganz oben in der Tabelle steht, ist die dann automatisch schlecht?“
Tanja: „Nein, genau das verhindert die Sprachregel im Prompt. Kein Copilot-Ausgang darf eine Gesellschaft als „ineffizient“ bezeichnen, nur weil eine einzelne Kennzahl auffällig ist. Auffälligkeiten sind Hypothesen für die nächste Untersuchung, keine Urteile. Der interne Median ist die Referenz, keine externen Vergleichswerte.“

Optional: Phase 7. Die Management-Präsentation (Prompt 7)

Für den eigentlichen Benchmark-Prozess ist mit Phase 6 alles Notwendige erledigt. Wer die Ergebnisse aber an ein Management-Gremium tragen muss, kann optional einen siebten Schritt anhängen: eine PowerPoint-Zusammenfassung, die Copilot aus der bereits validierten Excel-Auswertung baut. Microsoft beschreibt für PowerPoint-Copilot unter anderem die Fähigkeit, Präsentationen aus vorhandenen Dateien (etwa Word-Dokumenten oder PDFs) zu erzeugen oder bestehende Präsentationen zusammenzufassen. Für die eigentliche Zahlenlogik bleibt aber die Excel-Auswertung aus Phase 6 die verlässlichere Quelle. PowerPoint sollte Zahlen und Diagramme übernehmen, nicht neu berechnen.

Die knappe Grundregel für einen solchen Prompt 7, falls du ihn selbst formulierst: Nimm ausschließlich die validierten Werte, Rankings und Diagramme aus dem fertigen Dashboard (Phase 6); berechne nichts neu; wenn eine Zahl im Dashboard fehlt, erfinde sie nicht, sondern melde die Lücke. Da dieser Schritt nicht Teil des ursprünglich getesteten Prompt-Sets ist, sollte das Ergebnis genauso kritisch gegengelesen werden wie jede andere Copilot-Ausgabe in dieser Anleitung.

Fakten-Check: Phase 6 und 7

Auswertung bleibt in Excel, weil Diagramme dort mit den Daten verknüpft, filterbar und prüfbar sind.
Ausreißer werden mit Index gegen Median und, ab acht Gesellschaften, zusätzlich mit IQR bestimmt.
Cost-only-/3PL-Gesellschaften fallen aus dem FTE-Ranking, bleiben aber als Kostenvergleich sichtbar.
Phase 7 (PowerPoint) ist optional und darf nur bereits validierte Zahlen übernehmen, nie neu rechnen.

Wartung: Wie das Ganze im Betrieb am Leben bleibt

Ulf: „Ist damit jetzt alles fertig für immer?“
Tanja: „Nein, ein Benchmark ist kein einmaliges Projekt, sondern ein wiederkehrender Prozess. Aus der bisherigen Praxis lassen sich neun Betriebsregeln ableiten.“

Pilot zuerst. Ein bis zwei lokale Gesellschaften plus ein Shared Service Center testen die Mappe, bevor der große Rollout beginnt.
Prüfen, ob die Kernbegriffe Performing Unit, Beneficiary Unit, APQC Process Selection und Source Total FTE von den Ausfüllern tatsächlich verstanden werden. Das ist die häufigste Quelle für spätere Datenprobleme.
Rückläufer aus dem Pilot gezielt auf fehlende Nenner, falsche Allokationen und Doppelzählungsrisiken prüfen.
Erst danach Template und Instructions finalisieren, inklusive einer erneuten Verifikation der APQC-IDs gegen die offizielle PCF-v8.0-Datei.
Danach erst der breite Rollout an alle Gesellschaften.
Nach Rücklauf aller Dateien: Konsolidierung mit Prompt 5 (Phase 5).
Die Data_Quality_Checks systematisch durchgehen und kritische Rückfragen an die betroffenen Gesellschaften stellen, nicht stillschweigend weiterrechnen.
Erst danach Dashboard und Auswertung mit Prompt 6 erstellen (Phase 6).
Eine PowerPoint-Präsentation, falls gewünscht, ausschließlich aus der bereits validierten Excel-Auswertung ableiten (optionaler Prompt 7), nie direkt aus den Einzeldateien der Gesellschaften und ohne dass PowerPoint dabei etwas neu berechnet.

Für künftige Erweiterungen auf weitere Funktionen (Einkauf, Legal, Customer Service …) wiederholt man im Kern nur Phase 2 mit dem jeweils neuen Scope. Vorlage, Ausfüllhilfe, Konsolidierung und Dashboard bleiben unverändert generisch, weil sie ihre Prozessliste zur Laufzeit aus dem Template lesen und nichts fest verdrahten.

Bernd: „Ich glaub Copilot einfach, wenn er sagt, die Datei ist geprüft.“
Tanja: „Und genau das ist der Satz, der in diesem ganzen Projekt am meisten unterschätzt wurde. Jede von Copilot erzeugte oder reparierte Datei muss vor Verwendung manuell in Excel geprüft werden. Copilots eigener Abnahmebericht zählt nicht als Nachweis, Bernd. Nicht einmal, wenn er sehr überzeugend klingt.“

Fakten-Check: Wartung

Immer erst pilotieren, dann ausrollen.
Rückläufer werden geprüft, bevor sie in die Konsolidierung gehen.
Erst konsolidieren, dann Datenqualität klären, erst dann auswerten.
Jede Datei wird von einem Menschen geöffnet und geprüft, keine Ausnahme.

Troubleshooting: Wenn’s wieder mal klemmt

Die folgende Tabelle sammelt die Probleme, die im Verlauf des Projekts real aufgetreten sind, und was tatsächlich geholfen hat. Wer dieselben Prompts nachbaut, wird vermutlich auf mindestens zwei davon stoßen, meistens weil Bernd sie schon vorgemacht hat.

Problem	Ursache	Lösung
Copilot liefert einen Download-Link, der ins Leere führt oder sich widerspricht	Im getesteten Tenant konnte der reine M365-Chat-Copilot keine belastbare .xlsx-Datei erzeugen (produktabhängig, kann sich ändern)	Copilot in Excel (Editiermodus) oder einen Agenten mit echter Code-/Dateierstellung verwenden; Datei-Erzeugungsfähigkeit im eigenen Tenant vorab prüfen
Formeln zeigen `#NAME?`	XLOOKUP wird von manchen Generatoren fehlerhaft als `_xludf.XLOOKUP` gespeichert	Ausschließlich INDEX/MATCH verwenden, wörtlich wie im Prompt vorgegeben; niemals XLOOKUP oder VLOOKUP anfordern
Datei hat 0 Datenvalidierungen, obwohl Pick-Listen im Dropdowns-Blatt liegen	Pick-Listen allein sind keine echten Excel-Datenvalidierungen	Prompt 3 (Reparaturschleife) gezielt mit dem Pflichtblock „Datenvalidierung“ einsetzen; Abnahme nur akzeptieren, wenn die Zahl > 0 ist
Copilot meldet „Check = OK“ und „Formeln gesetzt“, obwohl die Datei leer ist	Copilots Selbstauskunft ist keine verlässliche Messung	Werte ausschließlich aus der neu geöffneten, gespeicherten Datei messen lassen (wie in Prompt 3 gefordert); Datei zusätzlich selbst in Excel öffnen und stichprobenartig prüfen
Ausfüller verstehen die Prozessliste nicht	Selbst erfundene Kurzcodes (z. B. `LOG_INB_SCHED`) statt offizieller APQC-Bezeichnungen	Strikt „Nummer + offizieller Name“ verwenden, nie eigene Schlüssel oder Cluster bilden
Frühere Downloads „vergessen“ bereits eingegebene Zeilen	Copilot persistiert Dateiänderungen nicht zwischen Chat-Nachrichten; jeder Download startet neu vom Original	SESSION_STATE/STARTUP_STATE-Mechanik aus Prompt 4 verwenden: jede Ausgabe ist eine vollständige Rekonstruktion aus alten plus neuen Zeilen
Copilot bietet immer wieder Finance/HR/IT als „Standardpaket“ an, obwohl nur ein Scope gewünscht ist	Fehlende Scope-Disziplin im Prompt	Sobald ein Scope genannt wurde, alle anderen Funktionen sofort verwerfen (im Prompt 1 fest verankert)
Copilot fragt endlos nach, obwohl der Scope klar ist	Kein Frage-Stopp im Prompt	Maximal zwei Fragerunden erzwingen; fehlende Details als markierte Annahme lösen statt weiter nachzufragen
Eine Gesellschaft sieht im Ranking „schlecht“ aus, wird aber grundlos ausgeschlossen	Verwechslung von „Caution-Flag“ (z. B. Multi-Entity) mit Ausschlusskriterium	Nur echte Cost-only-/3PL-Fälle aus dem FTE-Ranking ausschließen; Mehrfachgesellschaften und kleine Einheiten bleiben im Ranking, bekommen aber einen Hinweis
Kennzahl lässt sich nicht eindeutig interpretieren	Mehrere Mengentreiber in einer Zeile vermischt (z. B. „Sendungen + Wareneingänge“)	Genau ein Leittreiber pro Zeile; Alternativen nur in die Scope-Notiz
Copilot-Button fehlt in Excel	Lizenz nicht aktuell, falscher Update-Kanal, fehlendes Add-on oder deaktivierte „verbundene Erlebnisse“	Lizenz auffrischen, auf Current/Monthly-Kanal wechseln, IT nach Copilot-Add-on fragen, verbundene Erlebnisse aktivieren

Bernd: „Okay, gut, vielleicht war nicht jede meiner Ideen die beste.“
Tanja: „Zwölf von zwölf Fehlern in dieser Tabelle waren übrigens genau deine Ideen. Aber genau deshalb steht das jetzt hier, damit es niemandem sonst nochmal passiert.“

Schluss: Fazit und Ausblick

Ulf: „Und was haben wir jetzt am Ende in der Hand?“
Tanja: „Kein Beratungsbericht, sondern ein selbst gebautes, wiederholbares System: eine offizielle Prozess-Taxonomie, eine geprüfte Excel-Mappe, ein Satz von sechs sorgfältig gehärteten Copilot-Prompts, plus einem optionalen siebten für die Management-Präsentation. Und vor allem die Erkenntnis, dass Künstliche Intelligenz hier nicht als Ersatz für die eigene Methodik funktioniert, sondern als sehr schneller, manchmal unzuverlässiger Assistent, der strenge Leitplanken braucht, um brauchbar zu werden.“
Bernd: „Also war ich die ganze Zeit einfach die Leitplanke, an der ihr gezeigt habt, wie man es nicht macht?“
Tanja: „Ziemlich genau, ja. Und jede einzelne Regel in diesen Prompts, von „keine erfundenen APQC-Nummern“ bis „Selbstauskunft ist kein Nachweis“, ist die Narbe eines konkreten Fehlers, der einmal wirklich passiert ist.“

Das wirft eine Frage auf, die über dieses eine Benchmark-Projekt hinausreicht: Wenn sich Methodik, die früher nur mit einem sechsstelligen Beratungshonorar zu haben war, heute mit einer sorgfältig geschriebenen Textdatei und einem handelsüblichen KI-Abo nachbauen lässt, was genau kaufen Unternehmen dann eigentlich noch bei klassischen Beratungen? Die Antwort ist vermutlich nicht „gar nichts mehr“. Erfahrung, Haftung und ein geschultes Auge für Ausreißer sind schwerer zu kopieren als ein Prompt. Aber die Grenze verschiebt sich, und zwar spürbar schneller, als die meisten Organigramme das gerade mitbekommen.

Ulf: „Und was, wenn Bernd das nächste Mal wieder abkürzen will?“
Tanja: „Dann öffnen wir die Troubleshooting-Tabelle. Ende der Vorstellung.“

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