Gate 04 · Strategic Planning Architecture™
TRANSLATE — Financial line of sight
Which P&L and balance-sheet lines does each element move, and by how much?
Pass criteria
- Every element is tied to at least one financial line.
- The arithmetic is shown — volume, rate, mix or cost — not asserted as a percentage.
- The sum of element effects reconciles to the plan's financial commitment.
Evidence required
- Line-by-line effect table: line, direction, amount, period, assumption.
- Reconciliation to the budget or forecast of record.
Owner: Chief financial officer
The tell
The strategy adds to more improvement than the P&L has room for.
The counter
Reconciliation is a gate, not a footnote: unreconciled effects are cut.
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