Results
One question: did the decision move?
Days from surfacing to an owned call.
How often it travels up when it belongs lower.
What the drag was worth, settled at quarter close.
Baselined at intake with your finance function, from your own approval histories, decision logs and records.
Worked examples
Mergers & acquisitions
The deal closed. The decisions did not.
Cross-business client decisions climbed into the integration steering committee whenever the two legacy teams disagreed. Proposals waited behind systems, people and legal workstreams.
Decision ownership returned to the commercial leads. Cross-selling moved at the speed the deal model assumed.
Private equity
Routine capital still climbing to the board
Operating capital expenditure was still routed to the board, long after the covenant pressure that created the rule had passed.
Approval authority reset to the level that carries the number. Board time returned to strategy.
Business rescue
Every payment through the practitioner
Every post-commencement operating payment was routed to the practitioner, weeks after the cash plan had been signed and agreed.
Operational payments cleared inside the agreed plan. Practitioner time held for the decisions only the practitioner can make.
These cases demonstrate the method in client engagements. Company names are anonymised under NDA.
You leave with evidence, not an opinion.
One board-ready report: the decision, the baseline, what changed and the movement on all three measures.