International Consultancy - Activity-Based Costing & Workload Driver Assessment

Job Posting Organization:
The UNFPA Supply Chain Management Unit (SCMU) is a vital part of the United Nations Population Fund (UNFPA), which was established to ensure that reproductive health products and other essential supplies are delivered effectively and efficiently to those in need. The SCMU was made operational in January 2022 and operates with a self-funded model. Its mission is to support the delivery of life-saving reproductive health products and supplies, ensuring that they reach end users when and where they are needed. The organization is committed to transparency, accountability, and evidence-based practices in its operations, which are crucial for maintaining financial sustainability and operational effectiveness. UNFPA operates globally, with a focus on various interconnected outcomes aimed at improving reproductive health and rights, ending gender-based violence, and adapting to demographic changes through informed policies. The organization emphasizes the importance of principled and ethical staff who uphold international norms and standards.

Job Overview:
The consultancy role is centered around refreshing and operationalizing the existing Activity-Based Costing (ABC) model of the SCMU, conducting a workload driver assessment, and developing a comprehensive pricing framework that encompasses the end-to-end supply chain service delivery of the unit. The consultant will be responsible for estimating the full cost of doing business for SCMU, linking internal costs, workload, and service complexity to relevant service and procurement categories. This role is crucial for assessing the adequacy and performance of the current fee structure and for informing pricing arrangements for the upcoming years. The consultant will work closely with various stakeholders within UNFPA, including finance and supply chain operations, to ensure that the model reflects current operational realities and supports effective decision-making. The assignment is expected to commence in 2026 and will involve a structured approach to data assessment, model updating, and stakeholder engagement.

Duties and Responsibilities:

• Conduct a thorough review of existing documentation related to the ABC model, including the 2025 effort-estimation results and the Direct Cost Governance Framework. Confirm the methodology and data requirements for the assessment.
• Refresh the ABC model by updating cost pools, activities, and allocation assumptions based on the latest financial and operational data.
• Validate internal people costs and conduct a workload driver assessment to ensure accurate allocation of resources across services.
• Assess current fee structures against service delivery and cost recovery requirements, identifying gaps and recommending updates for implementation in 202
• Conduct a dedicated costing and pricing assessment for Third-Party Procurement (TPP) services, analyzing cost recovery and financial sustainability.
• Develop coherent pricing and cost-recovery recommendations for 2027, balancing financial sustainability with UNFPA's mission.
• Institutionalize the ABC model and pricing framework by defining governance structures and preparing user guidance for ongoing maintenance.

Required Qualifications:
Candidates must possess an advanced university degree in finance, accounting, economics, business administration, supply chain management, data analytics, or a related field. A recognized professional accounting qualification such as CPA, ACCA, CIMA, or CMA is considered an asset. Additionally, candidates should have at least ten years of progressively responsible experience in management accounting, financial modeling, costing, pricing, or related advisory work. Demonstrated experience in developing or operationalizing Activity-Based Costing models in complex organizations is essential, along with strong analytical skills and proficiency in financial modeling tools such as Microsoft Excel or Google Sheets. Experience with international organizations or humanitarian operations is also desirable.

Educational Background:
The position requires an advanced university degree in a relevant field such as finance, accounting, economics, business administration, supply chain management, or data analytics. A professional accounting qualification is an asset, indicating a high level of expertise in financial management and accounting principles.

Experience:
Candidates should have a minimum of ten years of relevant experience in management accounting, financial modeling, costing, pricing, or related advisory roles. This experience should include a strong background in developing and refreshing Activity-Based Costing models, as well as conducting workload and capacity analyses in complex service delivery environments.

Languages:
Fluency in written and spoken English is mandatory for this position. Proficiency in additional languages may be considered an asset, enhancing communication with diverse stakeholders.

Additional Notes:
The consultancy is expected to last up to 60 working days over approximately 12 weeks, starting upon contract signature. The work will primarily be home-based, with virtual consultations and potential in-person meetings in Copenhagen, subject to prior authorization. The position emphasizes the importance of diversity and inclusion, encouraging applications from underrepresented groups and individuals with disabilities. UNFPA promotes a work environment that values gender equality and healthy work-life balance.