Economic addressing
From cost centers to a WBS-based Economic Performance Architecture.
The cost center does not have to disappear technically. What changes is its role in economic steering: Economic Performance and Resource Consumption receive an economic address.
Starting point
Organisational origin is not the same as the economic purpose of Economic Performance.
The cost center remains a powerful instrument for organisational assignment, Accountability, planning and cost control. Those functions remain relevant.
For Value Creation and the Human–AI Work Architecture, it must also be clear what resources are being used for and which Economic Performance results from that use.
The cost center’s economic steering function is being replaced — not the cost center’s entire technical existence.
The architectural lever
WBS becomes the economic address.
A WBS-based architecture separates organisational Resource Origin from the economic purpose of Economic Performance. This allows Economic Performance to be addressed across functional boundaries.
Resource use
It becomes visible which resources are used for a specific economic purpose.
Economic Performance
Work is no longer read only as cost or utilisation; it is linked to a defined Economic Performance.
Accountability
Role, Resource and Economic Performance become distinguishable and can be linked economically.
Human & AI
The same architecture also supports the Human–AI workplace.
When humans and AI jointly contribute to Economic Performance, it must remain economically clear who or what contributes what, and where human Accountability is required.
- Which Economic Performance does the human provide?
- Which Economic Performance does AI provide?
- Which role carries economic Accountability?
- Where is human judgement or approval required?
- Which Capabilities need to be available?
- Which Target Metrics and Guardrails apply?
Human-in-the-Loop becomes part of the economic accountability architecture — not merely a technical control point.
The specific implementation logic remains company- and system-specific.Stage 1
Flowability is built on a stable financial foundation.
The new Economic Performance and resource information complements the existing financial view. Financial statements, close processes and reporting are not replaced by a parallel financial world.
Financials remain
Accounting continuity, financial accounting and close logic remain continuous and reconcilable.
Reporting remains
Existing reporting can continue while the new Economic Performance Information is being established.
Economic Performance is added
Resource Consumption, Economic Performance, Economic Performance Type and resource commitment become additionally visible.
Outcome