Conflict Between the OC and Accounting Domains
Back in Chapters 3 and 4, I mentioned BDM is a two-dimensional approach designed to model and manage cash, align operations and accounting, and to manage profitability. Companies typically manage financial information in one-dimension, the Accounting Domain. If the Accounting Domain is one dimension, think of the OC Domain as a separate, yet non-orthogonal dimension.1 Being another dimension, the OC Domain can highlight, and offer a different perspective of things that you can’t see when limited to the Accounting Domain alone. Think about the fact we knew nothing about the 3-D ball when living in the world of the 2-D table in Chapter 4. Concepts and metrics, too, are quite different across ...
Get Strategic Cost Transformation now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.
