Implementation
New Economic Performance Architecture. Without breaking the financials.
The transformation is prepared conceptually and technically before it is transferred into live operations in a controlled manner. Accounting continuity & Financial Reporting Continuity are preserved.
Introduction path
Two steps to a safe go-live.
Preparation in a robust test environment
The new economic addressing, role, Economic Performance, resource and valuation logic is built and tested outside live operations.
- WBS and role logic
- Economic Performance and resource assignment
- valuation and reconciliation
- reporting and controls
- conceptual and technical verification
Controlled transfer into live operations
After validation, the solution is moved into production in a controlled manner. Existing Enterprise Steering is not switched off prematurely.
- no operational interruption
- no Big Bang
- controlled activation
- continuous reconciliation
- steering only after reliable approval
Stage 1
Replace cost-center-based economic steering. Build Economic Performance Information.
Stage 1 creates the foundations for later Flow Steering — and already makes the Human–AI Work Architecture economically connectable.
The decisive advantage
Accounting continuity & Financial Reporting Continuity are preserved.
Financial accounting, close processes and existing reporting are not replaced by a parallel financial model.
- Financial statements remain continuous.
- Close processes remain continuous and connected.
- The financial view remains reconcilable.
- Existing reporting can continue.
- Period comparability is preserved.
Human–AI Work Architecture
Stage 1 simultaneously creates a new foundation for Human–AI work.
Economic Performance and resource addressing make it possible to relate human and AI-enabled contributions to the same economic purpose.
This allows Human-in-the-Loop, Accountable Roles and the economic assessment of Human–AI work to build on one common foundation.
The specific technical and organisational design remains company-specific.
Stage 2
Flowability becomes Flow Steering.
Only once the Economic Performance and Resource Architecture is stable are the more advanced Economic Flow and Economic State relationships introduced. Flow Steering therefore does not have to go live at the same time as the core transformation.
ERP use
The transformation changes both management thinking and ERP use.
Economic interpretation
Alongside “Where did the cost occur?” comes a second question: “What were Resources used for, which Economic Performance was delivered, and which Economic Impact was prepared?”
Technical representation
Existing ERP objects and standard mechanisms are retained wherever they can reliably carry the new economic meaning. They are extended only where necessary.