{ "version": 3, "controls": [ { "id": "systems", "label": "Systems integration", "effect": "setup", "default": 1, "options": [ { "value": 0, "label": "Manual transfers", "description": "People export, move and upload files." }, { "value": 1, "label": "Automated file exchange", "description": "Systems exchange files through scheduled jobs." }, { "value": 2, "label": "Direct system connections", "description": "Applications exchange data through established integrations." } ], "details": [ "This setting estimates current transfer and access preparation. Manual transfers use the original higher setup factor; automated file exchange is the reference; direct connections use the lower factor. These are planning assumptions about that part of setup.", "Every project retains its specific field mapping, access checks and integration tests. A direct connection does not establish that it fits the proposed application." ], "description": "Connections that let tools read data from your ERP and other finance systems.", "ui_type": "radio" }, { "id": "master_data", "label": "Master data management", "effect": "setup", "default": 1, "options": [ { "value": 0, "label": "Siloed, duplicative records", "description": "Systems maintain separate supplier, customer and account records." }, { "value": 1, "label": "Mapped records", "description": "Separate records are linked through maintained mappings." }, { "value": 2, "label": "Common identifiers and definitions", "description": "Systems use consistent supplier, customer, account and entity references." } ], "details": [ "Separate and duplicated records require more task-specific mapping and checking. Mapped records are the reference. Common identifiers and definitions reduce this preparation share.", "Applies to relevant records, mapping and validation work. Broad source-system remediation remains outside project scope." ], "description": "How consistently suppliers, customers, accounts and entities are identified across systems.", "ui_type": "radio" }, { "id": "documents", "label": "Document management", "effect": "setup", "default": 3, "details": [ "The three document setups retain the original preparation factors: no shared library 1.4, shared library 1.0, managed library 0.6. These are planning judgments.", "Earlier custom document selections retain their original task adjustments until a document setup is selected. Source connections remain separate from document management." ], "description": "How finance source material is organized and maintained.", "ui_type": "radio", "supported_mask": 15, "choices": [ { "value": 1, "label": "Current approved source material", "description": "Current policies, reports and other sources have approval for use.", "score": 0.5 }, { "value": 2, "label": "Searchable repository", "description": "People can search a shared document collection.", "score": 0.5 }, { "value": 4, "label": "Version control", "description": "Source versions and changes can be identified.", "score": 0.5 }, { "value": 8, "label": "Named document owners", "description": "Someone is accountable for keeping each source current.", "score": 0.5 } ], "options": [ { "value": 0, "label": "No shared document library", "description": "Files are held across individual folders, inboxes and team drives." }, { "value": 3, "label": "Shared document library", "description": "Current approved documents are collected in a searchable library." }, { "value": 15, "label": "Managed document library", "description": "The library has version history and named owners who keep its contents current." } ] }, { "id": "rules", "label": "Process standardization", "effect": "setup", "default": 1, "options": [ { "value": 0, "label": "Unwritten working practices", "description": "Staff rely on individual knowledge of how work is done." }, { "value": 1, "label": "Documented team procedures", "description": "Each team records and follows its own procedures." }, { "value": 2, "label": "Standard procedures across teams", "description": "Teams follow agreed decision rules, approvals and exception handling." } ], "details": [ "The selection describes actual working practices: how teams make finance decisions, handle exceptions and obtain approvals. Documented local procedures are the reference.", "Shared procedures reduce the modeled agreement and variation-handling share of implementation. Project-specific decisions, ownership and tests remain. Scoped gaps are resolved before steady-state use." ], "description": "How consistently teams carry out the finance process.", "ui_type": "radio" }, { "id": "ai_skills", "label": "AI skills", "effect": "setup", "default": 1, "options": [ { "value": 0, "label": "Basic", "description": "Use existing AI tools." }, { "value": 1, "label": "Intermediate", "description": "Configure and test AI applications." }, { "value": 2, "label": "Advanced", "description": "Build, troubleshoot and maintain AI systems." } ], "details": [ "Relevant delivery work includes configuring prompts, retrieval and tool calls; mapping permissions; creating representative evaluation cases; tracing failures; checking finance outputs; and documenting monitoring, fallback and support ownership.", "The selected skill level changes task-specific implementation work. It does not change assumed model accuracy or retained professional judgment." ], "description": "The team’s ability to configure, test and maintain AI tools.", "ui_type": "radio" }, { "id": "platform", "label": "AI infrastructure", "effect": "setup", "default": 3, "details": [ "Selected capabilities contribute 0.6, 0.4, 0.4, 0.3 and 0.3 respectively to a planning score from zero to two. Approved model access plus access controls reproduce the reference estimate. This is a judgmental mapping to the original setup-factor anchors.", "Selecting all five means the scoped shared foundation already operates: AI-11 initial setup is zero and ongoing upkeep remains. Application-specific configuration, permissions, mapping and tests remain. Count shared costs once." ], "description": "Shared AI services available for the proposed applications.", "ui_type": "checklist", "supported_mask": 31, "choices": [ { "value": 1, "label": "Approved model access", "description": "The organization has approved access to the model service.", "score": 0.6 }, { "value": 2, "label": "Access controls", "description": "Identity and permissions can be applied to AI applications.", "score": 0.4 }, { "value": 4, "label": "Shared document retrieval", "description": "Applications can retrieve approved material through a shared service.", "score": 0.4 }, { "value": 8, "label": "Evaluation tools", "description": "Shared tools can test application outputs and failures.", "score": 0.3 }, { "value": 16, "label": "Logging and monitoring", "description": "Shared tools record application activity and support operational monitoring.", "score": 0.3 } ] }, { "id": "automation", "label": "Workflow automation", "effect": "operating", "default": 0, "options": [ { "value": 0, "label": "Mostly manual", "description": "People perform the routine preparation steps." }, { "value": 1, "label": "Some steps automated", "description": "Software handles selected steps such as capture, matching or report assembly." }, { "value": 2, "label": "Mostly automated", "description": "Software handles most routine preparation; review and judgment remain." } ], "details": [ "Existing automation removes a task-specific share of preparation from the current baseline. The incremental project benefit falls where that work overlaps the proposed AI workflow.", "Current and assisted human hours are recalculated by task. Review, accountable approval, negotiation and incremental AI correction are preserved. This setting changes operating savings, not implementation hours." ], "description": "How much routine preparation software already handles, such as data entry, matching and report assembly.", "ui_type": "scale", "step": 0.5 }, { "id": "exceptions", "label": "Exception workload", "effect": "operating", "default": 1, "options": [ { "value": 0, "label": "Mostly routine" }, { "value": 1, "label": "Mixed" }, { "value": 2, "label": "Many exceptions" } ], "details": [ "Changes the operating work mix at the same workflow volume: routine preparation stays fixed while contextual judgment, bundled review and correction require less or more human time.", "The same role-specific factor changes before and after hours. This exposes the denominator and retained work rather than applying a uniform discount to a saving percentage. It does not change implementation scope." ], "description": "How often the work needs investigation or judgment beyond the usual process.", "ui_type": "radio", "secondary": true } ], "workload": { "version": 1, "researchedOn": "2026-10-25", "defaults": { "employees": 1000 }, "employeePresets": [ 50, 250, 1000, 5000, 25000 ], "financeFtePer100Employees": 1.9, "hoursPerFteYear": 2080, "referenceOperatingState": { "automation": 1, "exceptions": 1 }, "sources": { "finance_staffing": { "title": "APQC: Finance FTE per 100 employees", "url": "https://www.apqc.org/resources/benchmarking/open-standards-benchmarking/measures/number-finance-function-ftes-100", "reported": { "median": 1.9, "unit": "finance-function FTE per 100 business-entity employees", "sample": 6773 }, "vintage": "Collection period not disclosed; retrieved 25 October 2026.", "limits": "Cross-industry ratio, including finance work outside the department. Public quartiles and size-specific staffing curve unavailable." }, "ap_allocation": { "title": "APQC: Accounts payable staffing allocation", "url": "https://www.apqc.org/resources/benchmarking/open-standards-benchmarking/measures/percentage-total-finance-function-22", "reported": { "median": 8.0, "unit": "percent of total finance-function FTE", "sample": 2070 }, "vintage": "Live benchmark; collection period not disclosed.", "limits": "Entire AP process, including payment and inquiry work beyond invoice preparation." }, "ar_allocation": { "title": "APQC: Receivables, collections and deductions staffing", "url": "https://www.apqc.org/resources/benchmarking/open-standards-benchmarking/measures/percentage-total-finance-function-8", "reported": { "median": 11.0, "unit": "percent of total finance-function FTE", "sample": 1681 }, "vintage": "Live benchmark; collection period not disclosed.", "limits": "Broader than supported collections email replies." }, "gl_allocation": { "title": "APQC: General accounting staffing allocation", "url": "https://www.apqc.org/resources/benchmarking/open-standards-benchmarking/measures/percentage-total-finance-function-6", "reported": { "median": 11.6, "unit": "percent of total finance-function FTE", "sample": 2003 }, "vintage": "Live benchmark; collection period not disclosed.", "limits": "All general accounting, before narrowing to reconciliation." }, "gl_reconciliation": { "title": "APQC: General-ledger reconciliation staffing share", "url": "https://www.apqc.org/what-we-do/benchmarking/open-standards-benchmarking/measures/percentage-ftes-perform-process-46", "reported": { "median": 10.0, "unit": "percent of general-accounting FTE", "sample": 1576 }, "vintage": "Direct page retrieved 25 October 2026; supersedes indexed 10.2% value.", "limits": "All GL reconciliations; selected datasets represent an additional assumed portion." }, "cost_allocation": { "title": "APQC: Cost accounting and cost management staffing", "url": "https://www.apqc.org/resources/benchmarking/open-standards-benchmarking/measures/percentage-total-finance-function-15", "reported": { "median": 5.0, "unit": "percent of total finance-function FTE", "sample": 1574 }, "vintage": "Live benchmark; collection period not disclosed.", "limits": "Includes costing, allocation and control work beyond recurring margin questions." }, "performance_allocation": { "title": "APQC: Financial performance management staffing", "url": "https://www.apqc.org/resources/benchmarking/open-standards-benchmarking/measures/percentage-total-finance-function-33", "reported": { "median": 3.6, "unit": "percent of total finance-function FTE", "sample": 1573 }, "vintage": "Live benchmark; collection period not disclosed.", "limits": "Broader than preparing a management reporting pack." }, "tax_allocation": { "title": "APQC: Tax staffing allocation", "url": "https://www.apqc.org/resources/benchmarking/open-standards-benchmarking/measures/percentage-total-finance-function-18", "reported": { "median": 3.0, "unit": "percent of total finance-function FTE", "sample": 5011 }, "vintage": "Live benchmark; collection period not disclosed.", "limits": "Includes returns, payment and other tax work outside regulatory monitoring." }, "controls_allocation": { "title": "APQC: Internal controls staffing allocation", "url": "https://www.apqc.org/resources/benchmarking/open-standards-benchmarking/measures/percentage-total-finance-function-20", "reported": { "median": 3.2, "unit": "percent of total finance-function FTE", "sample": 5127 }, "vintage": "Live benchmark; collection period not disclosed.", "limits": "Controls work is not equivalent to all internal audit or selected change-ticket testing." }, "information_work": { "title": "APQC: 2021 knowledge-worker survey", "url": "https://www.apqc.org/blog/km-makes-knowledge-workers-more-productive-and-less-stressed-out", "reported": { "looking_or_requesting_hours_week": 2.8, "providing_duplicate_information_hours_week": 1.7, "survey_sample": 982 }, "vintage": "2021 knowledge-worker survey, discussed in 2022 article.", "limits": "General knowledge workers, not a finance-only sample. Used only as a labor-workload proxy, never as evidence of AI savings." }, "ir_preparation": { "title": "Forrester/Q4: Earnings-script and peer-call preparation", "url": "https://tei.forrester.com/go/Q4/platform/index.html", "reported": { "script_preparation_hours": 36, "hours_per_peer_summary": 10 }, "vintage": "Published June 2025; interview and measurement dates not disclosed.", "limits": "Sponsored single-company inputs. Eight peer calls per quarter are this project scenario; additional review hours are assumptions." }, "rfp_preparation": { "title": "BCG: Procurement AI cases, page 12", "url": "https://media-publications.bcg.com/BCG-Executive-Perspectives-Future-of-Procurement-with-AI-2025-27Feb2025.pdf", "reported": { "tender_creation_hours_saved": 5, "reported_reduction_percent": 40 }, "vintage": "Published February 2025; measurement dates not disclosed.", "limits": "One energy-provider case. The implied 12.5 pre-change hours cover tender creation only, not comparison, negotiation or award." } }, "projects": { "AI-01": { "kind": "finance_share", "parentShare": 0.08, "coverage": [ 0.5, 0.8 ], "sourceIds": [ "ap_allocation" ], "sourcingNote": "Assume invoice intake, coding, draft preparation and review account for 50–80% of AP labor. Payment execution and other AP work stay outside this estimate.", "title": "Invoice processing", "process": { "title": "Invoice processing", "description": "Receive supplier invoices, check the details, assign accounting codes, and prepare bills for review and approval. Payment execution is outside this workload.", "estimateNote": "Invoice intake, coding, bill preparation and review are assumed to use 50–80% of accounts-payable labor. Payment execution and other AP work are excluded." } }, "AI-02": { "kind": "finance_share", "parentShare": 0.11, "coverage": [ 0.1, 0.25 ], "sourceIds": [ "ar_allocation" ], "sourcingNote": "Assume the five supported inquiry types use 10–25% of the combined AR, collections and deductions labor pool. Negotiation and cash application remain outside the reply workflow.", "title": "Collections", "process": { "title": "Collections", "description": "Read routine customer payment inquiries, check invoices and account records, and prepare and review replies. Negotiating payment terms and applying cash are outside this workload.", "estimateNote": "Routine payment inquiries and replies are assumed to use 10–25% of combined receivables, collections and deductions labor. Negotiation and cash application are excluded." } }, "AI-03": { "kind": "finance_share", "parentShare": 0.116, "activityShare": 0.1, "coverage": [ 0.25, 0.75 ], "sourceIds": [ "gl_allocation", "gl_reconciliation" ], "sourcingNote": "APQC reports 10% of general-accounting staffing on GL reconciliation. Assume the selected two-dataset workflow covers 25–75% of that reconciliation work.", "title": "Account reconciliation", "process": { "title": "Account reconciliation", "description": "Compare ledger entries with a second set of records, investigate unmatched items, and prepare reconciliation schedules for review. This estimate covers the selected accounts and datasets.", "estimateNote": "APQC assigns 10% of general-accounting staffing to GL reconciliation. The selected accounts and datasets are assumed to cover 25–75% of that reconciliation work." } }, "AI-04": { "kind": "finance_share", "parentShare": 0.05, "coverage": [ 0.2, 0.4 ], "sourceIds": [ "cost_allocation" ], "sourcingNote": "Assume selected cost and margin variance work uses 20–40% of cost-accounting and cost-management labor. Wider FP&A analysis is outside this workload estimate.", "title": "Variance analysis", "process": { "title": "Variance analysis", "description": "Compare actual revenue and costs with budget, forecast or prior periods, investigate differences and prepare explanations. This workload estimate covers cost and margin variances using existing calculations.", "estimateNote": "Assume selected cost and margin variance work uses 20–40% of cost-accounting and cost-management labor. Wider FP&A analysis is outside this workload estimate." } }, "AI-05": { "kind": "finance_share", "parentShare": 0.036, "coverage": [ 0.25, 0.5 ], "sourceIds": [ "performance_allocation" ], "sourcingNote": "Assume management-pack preparation and its review use 25–50% of financial-performance management labor. Broader business partnering remains outside this workflow.", "title": "Management reporting", "process": { "title": "Management reporting", "description": "Assemble the recurring management reporting pack, check the figures, explain variances, and review the pack before distribution. Broader business partnering is outside this workload.", "estimateNote": "Preparing and reviewing the management pack is assumed to use 25–50% of financial-performance management labor. Broader business partnering is excluded." } }, "AI-06": { "kind": "finance_search", "hoursPerFinanceFteWeek": 4.5, "coverage": [ 0.15, 0.3 ], "sourceIds": [ "information_work" ], "sourcingNote": "Use 2.8 lookup/request hours plus 1.7 repeated-answer hours per week as a general-worker proxy. Assume 15–30% concerns the selected finance material. Default includes finance users only; non-finance requester demand can be entered as current hours.", "title": "Finance information support", "process": { "title": "Finance information support", "description": "Find policies, procedures and other finance reference material, check which guidance applies, and answer recurring internal questions. The default workload includes finance staff only.", "estimateNote": "A general knowledge-worker survey reports 2.8 hours/week finding or requesting information and 1.7 hours answering repeated requests. Assume 15–30% concerns the selected finance material. These are general-worker figures applied to finance staff." } }, "AI-07": { "kind": "finance_share", "parentShare": 0.03, "coverage": [ 0.1, 0.25 ], "sourceIds": [ "tax_allocation" ], "sourcingNote": "Assume monitoring the selected sources, reading updates and reviewing summaries uses 10–25% of tax labor. Filing and implementing tax changes are excluded.", "title": "Tax monitoring", "process": { "title": "Tax monitoring", "description": "Check the selected tax and regulatory sources, read relevant updates, and prepare reviewed summaries of changes. Filing returns and implementing tax changes are outside this workload.", "estimateNote": "Monitoring the selected sources, reading updates and reviewing summaries are assumed to use 10–25% of tax labor. Filing and implementing tax changes are excluded." } }, "AI-08": { "kind": "finance_share", "parentShare": 0.032, "coverage": [ 0.1, 0.25 ], "sourceIds": [ "controls_allocation" ], "sourcingNote": "Assume collecting and checking the selected change-ticket evidence uses 10–25% of the internal-controls labor pool. This is a narrow-scope proxy, not an internal-audit staffing prediction.", "title": "Audit evidence preparation", "process": { "title": "Audit evidence preparation", "description": "Collect change tickets and supporting records, check that the evidence is complete, and prepare it for control testing. This estimate covers the selected evidence requests.", "estimateNote": "Collecting and checking the selected change-ticket evidence is assumed to use 10–25% of internal-controls labor. This covers a subset of evidence preparation, rather than the full audit function." } }, "AI-09": { "kind": "fixed_cycle", "hoursPerCycle": [ 136, 176 ], "cyclesPerYear": 4, "referenceOperatingState": { "automation": 0, "exceptions": 1 }, "sourceIds": [ "ir_preparation" ], "sourcingNote": "Per quarter: reported script preparation 36h plus eight peer summaries at 10h each =116h preparation. Add an assumed 20–60h for editing, verification and approval. Four cycles per year; a monthly average. Fixed-cycle scope does not grow automatically with employee count. This defines a total-workload envelope; the savings model retains its separately assumed task mix rather than treating these preparation and review amounts as measured component allocations.", "title": "Investor briefing", "process": { "title": "Earnings briefing preparation", "description": "Read peer earnings materials, summarize the relevant findings, and prepare and review the company’s earnings script and briefing. The estimate averages four quarterly cycles across the year.", "estimateNote": "Per quarter: 36 reported hours preparing the script plus eight peer summaries at 10 hours each = 116 preparation hours. Add an assumed 20–60 hours for editing, verification and approval." } }, "AI-10": { "kind": "fixed_cycle", "hoursPerCycle": [ 40, 80 ], "cyclesPerYear": 4, "referenceOperatingState": { "automation": 0, "exceptions": 1 }, "sourceIds": [ "rfp_preparation" ], "sourcingNote": "Illustrative whole-event budget: 40–80h for one RFP and six bids, including buyer clarification, negotiation and award. BCG supports only a 12.5h tender-creation task reference (5h/40%); the rest and four events/year are explicit planning assumptions. Fixed event coverage is independent of employee count.", "title": "Sourcing and bid comparison", "process": { "title": "Sourcing and bid comparison", "description": "Prepare an RFP, clarify supplier responses, compare six bids, and complete negotiation and award work. The estimate averages four sourcing events across the year.", "estimateNote": "Assume 40–80 hours per event and four events/year. BCG’s case implies 12.5 hours for tender creation alone; the full-event budget and event count are planning assumptions." } }, "AI-11": { "kind": "indirect", "sourceIds": [], "sourcingNote": "Shared setup supports other projects. It has no independently additive operating-workflow saving; count its upkeep once.", "title": "Shared finance AI foundation" } }, "methodNotes": [ "Employees ×1.9/100 sets a finance-labor reference, not a prediction of actual department headcount. Finance includes relevant work outside formal finance reporting lines.", "Forty hours/week ×52 weeks =2080 allocated hours per FTE-year. This is a working conversion convention, including allocated support time, not measured hands-on productive time.", "Observed staffing already reflects existing automation. Finance-based reference hours are calibrated to the model’s some-steps-automated and mixed-exception state; this calibration point is an explicit assumption, not a reported APQC cohort property.", "Scale current and assisted task hours relative to that reference before-hour budget at fixed workflow volume. Avoid applying a second independent automation discount to the same workload.", "Parent-process medians are reported benchmarks. Narrow workflow-coverage intervals and fixed-cycle review/event budgets are analyst assumptions; ranges are scenarios, not empirical confidence intervals.", "Median process shares come from different samples and do not constitute an observed joint allocation. No portfolio total is calculated. Knowledge retrieval can overlap other workflows.", "Size changes modeled workload, not the fixed implementation scope on each project page. Wider workflow, entity or system coverage requires separately scoped rollout work.", "Fixed-cycle IR and sourcing workloads retain the stated cycles and do not grow automatically with company headcount. Their current monthly hours can be overridden.", "Net monthly savings =gross workflow hours saved minus project annual upkeep/12. Preserve negative savings and zero-work overrides; indirect foundation benefits remain unallocated." ] }, "defaults": { "systems": 1, "master_data": 1, "documents": 3, "rules": 1, "ai_skills": 1, "platform": 3, "automation": 0, "exceptions": 1 }, "factors": { "systems": [ 1.4, 1, 0.6 ], "master_data": [ 1.4, 1, 0.6 ], "documents": [ 1.4, 1, 0.6 ], "rules": [ 1.5, 1, 0.7 ], "ai_skills": [ 1.5, 1, 0.75 ], "platform": [ 1.4, 1, 0.5 ] }, "phaseWeights": { "process": { "rules": 0.5, "master_data": 0.1, "documents": 0.1, "ai_skills": 0.1 }, "data": { "systems": 0.3, "master_data": 0.25, "documents": 0.2, "rules": 0.1 }, "build": { "systems": 0.15, "platform": 0.25, "ai_skills": 0.3, "rules": 0.15 }, "validation": { "master_data": 0.15, "documents": 0.15, "rules": 0.25, "ai_skills": 0.2, "platform": 0.1 }, "rollout": { "ai_skills": 0.2, "rules": 0.15, "platform": 0.1 } }, "capabilityScores": { "documents": { "1": 0.5, "2": 0.5, "4": 0.5, "8": 0.5 }, "platform": { "1": 0.6, "2": 0.4, "4": 0.4, "8": 0.3, "16": 0.3 } }, "supportedMasks": { "documents": 15, "platform": 31 }, "capabilityMethod": "Document presets use the original masks zero, three and fifteen at preparation factors 1.4, 1.0 and 0.6. Older custom document masks retain their existing adjustments. Infrastructure selections remain independent capability bitmasks: add explicit scores, then interpolate the original setup factors. Infrastructure scores 0.6 for approved model access, 0.4 for access controls, 0.4 for retrieval, 0.3 for evaluation and 0.3 for logging. Its default mask selects the first two capabilities and scores one. These weights are planning judgments. Only all five infrastructure capabilities remove initial AI-11 setup.", "exceptionFactors": [ { "prep": 1, "mixed": 0.9, "judgment": 0.65, "overhead": 0.75 }, { "prep": 1, "mixed": 1, "judgment": 1, "overhead": 1 }, { "prep": 1, "mixed": 1.2, "judgment": 1.5, "overhead": 1.3 } ], "automationFractions": [ 0, 0.35, 0.7 ], "assumptionNote": "Organization adjustments are explicit task-level planning judgments, not measured effects or confidence bounds. Replace them with local implementation and operating-time evidence.", "implementationMethod": "Each setup row keeps an unaffected share. The affected shares use additive requirement adjustments; irrelevant drivers are omitted without redistributing their weights. Integration method is a planning assumption about current transfer and access preparation; direct connections do not guarantee application fit, and project-specific mapping, access checks and tests remain. Row low/high hours round outward to whole hours; project totals sum displayed rows. These scoped gaps are resolved during implementation and are not charged again as steady-state savings penalties.", "savingsMethod": "At the same work volume, exception factors change before and after human work by task role. Existing automation removes a task-specific part of current work and its overlapping project benefit. Recalculate saved hours divided by current baseline hours, then round the percentage endpoints outward to five points. Human review and incremental correction remain included.", "upkeepNote": "Annual upkeep remains the original estimate. Count shared foundation setup and upkeep once across the portfolio; application estimates exclude shared setup.", "projects": { "AI-01": { "id": "AI-01", "title": "Invoice processing", "description": "Use AI to extract invoice details, match supplier records and suggest accounting codes as invoices enter the ERP. Prepare draft bills and flag missing or inconsistent information for accounts payable review.", "referenceHours": [ 120.0, 232.0, 440.0 ], "upkeepHours": [ 32, 64, 128 ], "work": [ { "title": "Define invoice coverage", "phase": "process", "phase_share": 0.5, "hours": [ 8.0, 16.0, 28.0 ], "basis": "Confirm required fields, coding decisions, exception routing and acceptance criteria; agree ownership and approval boundaries.", "weights": { "rules": 0.5, "master_data": 0.1, "documents": 0.06, "ai_skills": 0.1 } }, { "title": "Prepare finance data and coding rules", "phase": "data", "phase_share": 0.5, "hours": [ 12.0, 24.0, 48.0 ], "basis": "Configure one ERP/source interface and one intake path; map supplier and account fields, prepare and label 100 examples, check permitted access.", "weights": { "master_data": 0.4, "rules": 0.25, "documents": 0.12, "ai_skills": 0.05 } }, { "title": "Connect invoices to the ERP", "phase": "data", "phase_share": 0.5, "hours": [ 12.0, 24.0, 48.0 ], "basis": "Configure one ERP/source interface and one intake path; map supplier and account fields, prepare and label 100 examples, check permitted access.", "weights": { "systems": 0.55, "platform": 0.15, "master_data": 0.1 } }, { "title": "Configure invoice coding and draft bills", "phase": "build", "phase_share": 1, "hours": [ 32, 56, 112 ], "basis": "Configure extraction and recommendation logic, draft-bill output, source references, confidence handling and escalation.", "weights": { "systems": 0.15, "platform": 0.25, "ai_skills": 0.3, "rules": 0.15 } }, { "title": "Configure review and controls", "phase": "process", "phase_share": 0.5, "hours": [ 8.0, 16.0, 28.0 ], "basis": "Confirm required fields, coding decisions, exception routing and acceptance criteria; agree ownership and approval boundaries.", "weights": { "rules": 0.5, "master_data": 0.1, "documents": 0.06, "ai_skills": 0.1 } }, { "title": "Test invoice accuracy and exceptions", "phase": "validation", "phase_share": 1, "hours": [ 32, 64, 120 ], "basis": "Test held-out invoices, duplicates and ambiguous coding; inspect calculations independently, investigate failures and retest changed configuration.", "weights": { "master_data": 0.15, "documents": 0.09, "rules": 0.25, "ai_skills": 0.2, "platform": 0.1 } }, { "title": "Train AP staff and launch", "phase": "rollout", "phase_share": 1, "hours": [ 16, 32, 56 ], "basis": "Train initial users, document review and fallback steps, run a bounded live pilot and obtain release approval.", "weights": { "ai_skills": 0.2, "rules": 0.15, "platform": 0.1 } } ], "savings": { "kind": "modeled_range", "referenceRangePercent": [ 15, 55 ], "blocks": [ { "work": "Invoice intake and extraction", "beforeHours": 35, "afterHours": [ 17.5, 6.999999999999998 ], "role": "prep", "basis": "Analyst-selected baseline share and task rates; combined document extraction can remove much rekeying, but leave format exceptions and source checking.", "automationPotential": 0.85, "automationOverlap": 1, "automationBasis": "Intake/OCR can already remove repeated capture." }, { "work": "Supplier lookup and accounting coding", "beforeHours": 25, "afterHours": [ 25.0, 10.0 ], "role": "prep", "basis": "Zero low-case coding saving reflects the randomized null time result. High case assumes stable coding rules and repetitive suppliers; 95% success and projected autoposting gains are not imported.", "automationPotential": 0.55, "automationOverlap": 1, "automationBasis": "Supplier crosswalks and coding defaults can already remove part of lookup." }, { "work": "Prepare the ERP draft bill", "beforeHours": 15, "afterHours": [ 7.5, 2.999999999999999 ], "role": "prep", "basis": "Draft assembly removes duplicate typing; rates are transfer assumptions, not published stage measurements.", "automationPotential": 0.9, "automationOverlap": 1, "automationBasis": "Existing ERP templates can already assemble draft bills." }, { "work": "Check drafts, correct exceptions and approve", "beforeHours": 25, "afterHours": [ 32.5, 25.0 ], "role": "judgment", "basis": "Approval remains. Low scenario adds 7.5 checking hours per 100 baseline hours, allowing review/correction to grow; high scenario only holds existing checking time flat.", "automationPotential": 0, "automationOverlap": 1, "automationBasis": "All checking, exception resolution and approval remain." } ] }, "relevantSettings": [ "systems", "master_data", "documents", "rules", "ai_skills", "platform", "automation", "exceptions" ] }, "AI-02": { "id": "AI-02", "title": "Collections", "description": "Connect customer payment inquiries to account records so AI can prepare reply drafts. Collections staff review and send responses, with disputes routed for further investigation.", "referenceHours": [ 120, 240, 464 ], "upkeepHours": [ 40, 80, 160 ], "work": [ { "title": "Define supported inquiries and reply controls", "phase": "process", "phase_share": 1, "hours": [ 16, 32, 56 ], "basis": "Define the five intents, identity checks, approved response content, disputes and escalation; agree who authorizes customer communications.", "weights": { "rules": 0.5, "master_data": 0.1, "documents": 0.04, "ai_skills": 0.1 } }, { "title": "Connect the inbox and customer records", "phase": "data", "phase_share": 1, "hours": [ 24, 48, 96 ], "basis": "Configure mailbox and read-only account data access, customer/invoice joins and freshness checks; label and separate 100 test cases.", "weights": { "systems": 0.3, "master_data": 0.25, "documents": 0.08, "rules": 0.1 } }, { "title": "Configure reply drafting and escalation", "phase": "build", "phase_share": 1, "hours": [ 32, 64, 128 ], "basis": "Configure intent routing, grounded response drafts, citations/account references and manual escalation; preserve customer isolation and an activity record.", "weights": { "systems": 0.15, "platform": 0.25, "ai_skills": 0.3, "rules": 0.15 } }, { "title": "Test account accuracy and data access", "phase": "validation", "phase_share": 1, "hours": [ 32, 64, 128 ], "basis": "Test held-out and misleading requests, disputed balances, missing records and cross-customer disclosure; resolve errors and rehearse reviewer decisions.", "weights": { "master_data": 0.15, "documents": 0.06, "rules": 0.25, "ai_skills": 0.2, "platform": 0.1 } }, { "title": "Train collectors and launch", "phase": "rollout", "phase_share": 1, "hours": [ 16, 32, 56 ], "basis": "Train initial users in checking drafts and escalating exceptions; document fallback, monitor a bounded live pilot and approve release.", "weights": { "ai_skills": 0.2, "rules": 0.15, "platform": 0.1 } } ], "savings": { "kind": "modeled_range", "referenceRangePercent": [ 25, 60 ], "blocks": [ { "work": "Read, classify and route incoming inquiries", "beforeHours": 10, "afterHours": [ 8, 2 ], "role": "prep", "basis": "Lower: staff still read most messages and correct routing. Upper: intent and routing are prepared automatically; staff use the review step below to read the request and confirm it belongs to the supported customer/type.", "automationPotential": 0.65, "automationOverlap": 1, "automationBasis": "Inbox rules can already classify and route routine messages." }, { "work": "Retrieve account records, invoice detail and supporting evidence", "beforeHours": 30, "afterHours": [ 20, 5 ], "role": "prep", "basis": "Lower: one-third of manual lookup effort disappears but ambiguous identifiers and missing records still require searches. Upper: correctly linked account/invoice evidence is presented together for most cases; five hours remain for unresolved identifiers, stale sources and manual fallback.", "automationPotential": 0.85, "automationOverlap": 1, "automationBasis": "Existing account views can already retrieve relevant records." }, { "work": "Prepare reply text and perform preparer edits", "beforeHours": 30, "afterHours": [ 10, 3 ], "role": "prep", "basis": "Lower: approved templates supply first drafts but material edits remain. Upper: repetitive supported replies are populated from verified records and approved language; three hours cover preparer edits and rejected drafts. Reading and factual approval are counted in the next block.", "automationPotential": 0.75, "automationOverlap": 1, "automationBasis": "Templates can already prepare portions of a reply." }, { "work": "Verify customer/account facts, correct errors, approve and dispatch every reply", "beforeHours": 30, "afterHours": [ 37, 30 ], "role": "judgment", "basis": "Every outgoing reply retains human approval. Lower adds seven hours for checking unfamiliar drafts and repairing errors; upper retains the full existing thirty-hour verification/dispatch budget. No gain from autonomous sending is counted.", "automationPotential": 0, "automationOverlap": 1, "automationBasis": "Factual verification, corrections and approved dispatch remain." } ] }, "relevantSettings": [ "systems", "master_data", "documents", "rules", "ai_skills", "platform", "automation", "exceptions" ] }, "AI-03": { "id": "AI-03", "title": "Account reconciliation", "description": "Connect finance records, apply matching rules, and use AI to explain unmatched items and prepare investigation notes. Finance staff verify balances, review exceptions and approve how differences are resolved.", "referenceHours": [ 108, 216, 424 ], "upkeepHours": [ 32, 64, 128 ], "work": [ { "title": "Define matching rules and review requirements", "phase": "process", "phase_share": 1, "hours": [ 16, 32, 56 ], "basis": "Agree matching rules, exception definitions, materiality and evidence required to clear a difference; assign preparer and reviewer duties.", "weights": { "rules": 0.5, "master_data": 0.1, "ai_skills": 0.1 } }, { "title": "Prepare reconciliation data and reference periods", "phase": "data", "phase_share": 1, "hours": [ 20, 40, 80 ], "basis": "Map the two exports and identifiers, prepare period-specific examples and check completeness, permissions and deterministic control totals.", "weights": { "systems": 0.3, "master_data": 0.25, "rules": 0.1 } }, { "title": "Configure matching and exception explanations", "phase": "build", "phase_share": 1, "hours": [ 28, 56, 112 ], "basis": "Configure matching and exception routing, grounded explanations, evidence references and reviewable reconciliation output.", "weights": { "systems": 0.15, "platform": 0.25, "ai_skills": 0.3, "rules": 0.15 } }, { "title": "Validate balances and investigation notes", "phase": "validation", "phase_share": 1, "hours": [ 32, 64, 128 ], "basis": "Compare against completed periods, test missing/duplicated records and misleading explanations, independently verify totals and document remaining differences.", "weights": { "master_data": 0.15, "rules": 0.25, "ai_skills": 0.2, "platform": 0.1 } }, { "title": "Train preparers and pilot the reconciliation", "phase": "rollout", "phase_share": 1, "hours": [ 12, 24, 48 ], "basis": "Document preparer/reviewer steps, train initial users, shadow one production run and agree fallback and release criteria.", "weights": { "ai_skills": 0.2, "rules": 0.15, "platform": 0.1 } } ], "savings": { "kind": "modeled_range", "referenceRangePercent": [ 35, 75 ], "blocks": [ { "work": "Prepare and align datasets; check completeness and totals", "beforeHours": 20, "afterHours": [ 15, 3 ], "role": "prep", "basis": "Lower: exports and mapping still need manual repair. Upper: stable scheduled exports and reusable mappings remove assembly; three hours remain for completeness, control totals and feed exceptions.", "automationPotential": 0.85, "automationOverlap": 1, "automationBasis": "Existing exports and transformations can already align datasets." }, { "work": "Match records and identify genuine differences", "beforeHours": 35, "afterHours": [ 10, 1 ], "role": "prep", "basis": "Rules execute over the entire population. Lower retains ten hours to resolve ambiguous candidates and inspect unmatched records. Upper retains one hour to initiate/check the matching result; no one manually compares already matched rows. This is mainly deterministic automation, not an attributed LLM reasoning effect.", "automationPotential": 0.95, "automationOverlap": 1, "automationBasis": "Deterministic matching may already cover much recurring matching." }, { "work": "Investigate exceptions and draft source-linked notes", "beforeHours": 25, "afterHours": [ 20, 6 ], "role": "judgment", "basis": "Lower: most exceptions need external follow-up and AI mainly organizes records. Upper: a small recurring set of timing, reference and split-payment differences is resolved from the two connected datasets; staff check proposed causes and handle the remaining genuinely unresolved cases. Twenty-five to six is an assumed routine-exception budget, not a measured published stage result.", "automationPotential": 0, "automationOverlap": 1, "automationBasis": "Investigation and interpretation remain." }, { "work": "Independently verify balances, evidence and resolution decisions", "beforeHours": 20, "afterHours": [ 20, 15 ], "role": "judgment", "basis": "The same reviewer controls and final decisions remain. Upper saves five hours from having matched items, control totals and source-linked evidence organized together; professional judgment and unresolved differences still require people.", "automationPotential": 0, "automationOverlap": 1, "automationBasis": "Independent verification remains." } ] }, "relevantSettings": [ "systems", "master_data", "rules", "ai_skills", "platform", "automation", "exceptions" ] }, "AI-04": { "id": "AI-04", "title": "Variance analysis", "description": "Compare actual revenue and costs with budget, forecast or prior periods, and use AI to prepare source-linked explanations of the main drivers. Existing validated calculations supply the figures; analysts investigate causes and review the explanations.", "referenceHours": [ 100, 208, 400 ], "upkeepHours": [ 32, 64, 120 ], "work": [ { "title": "Define comparisons and review rules", "phase": "process", "phase_share": 1, "hours": [ 16, 32, 56 ], "basis": "Define 20 questions, driver vocabulary, source boundaries and analyst approval in a small set of working sessions.", "weights": { "rules": 0.5, "master_data": 0.04, "documents": 0.01, "ai_skills": 0.1 } }, { "title": "Connect actuals, plans and calculation models", "phase": "data", "phase_share": 1, "hours": [ 24, 48, 96 ], "basis": "Map three datasets and five dimensions to the existing calculation model; verify totals and representative periods.", "weights": { "systems": 0.3, "master_data": 0.1, "documents": 0.02, "rules": 0.1 } }, { "title": "Configure variance detection and explanations", "phase": "build", "phase_share": 1, "hours": [ 24, 56, 104 ], "basis": "Configure tool calls, explanation prompts, citations and failure handling; retain deterministic calculations.", "weights": { "systems": 0.15, "platform": 0.25, "ai_skills": 0.3, "rules": 0.15 } }, { "title": "Test figures and driver explanations", "phase": "validation", "phase_share": 1, "hours": [ 24, 48, 96 ], "basis": "Check 20 reference questions across known periods, reconcile numerical claims and retest after corrections.", "weights": { "master_data": 0.06, "documents": 0.015, "rules": 0.25, "ai_skills": 0.2, "platform": 0.1 } }, { "title": "Pilot with FP&A analysts", "phase": "rollout", "phase_share": 1, "hours": [ 12, 24, 48 ], "basis": "Pilot one analyst workflow, train users and document when to investigate or escalate.", "weights": { "ai_skills": 0.2, "rules": 0.15, "platform": 0.1 } } ], "savings": { "kind": "modeled_range", "referenceRangePercent": [ 15, 45 ], "blocks": [ { "work": "Retrieve approved calculation outputs and sources", "beforeHours": 10, "afterHours": [ 10, 10 ], "role": "prep", "basis": "Analyst task-share assumption; no numeric retrieval saving is claimed from the qualitative Natura case.", "automationPotential": 0.8, "automationOverlap": 1, "automationBasis": "Existing reports can already retrieve approved outputs." }, { "work": "Model-backed driver decomposition and first source-linked explanation", "beforeHours": 45, "afterHours": [ 27, 4.5 ], "role": "prep", "basis": "The constrained case has 20 of these 45 baseline hours eligible for a configured recurring analysis; the remaining 25 hours run manually. The fast case covers all 45 hours. PwC's 90% stage result is applied unchanged only to eligible hours: after = (45 - eligible_hours) + eligible_hours * 0.10. Eligibility is an analyst assumption about work hours, not the proportion of questions or a measured adoption rate.", "automationPotential": 0.6, "automationOverlap": 1, "automationBasis": "Configured variance tools can already prepare part of a driver explanation." }, { "work": "Investigate missing business context and assess causal explanation", "beforeHours": 20, "afterHours": [ 20, 20 ], "role": "judgment", "basis": "Analyst task-share assumption; retain all contextual judgment. This is operating analysis, not data repair or finance-model development.", "automationPotential": 0, "automationOverlap": 1, "automationBasis": "Causal assessment and missing business context remain." }, { "work": "Verify figures and citations, correct answers and approve", "beforeHours": 25, "afterHours": [ 28, 25 ], "role": "judgment", "basis": "Retain all 25 baseline review hours. The constrained scenario explicitly adds three correction hours per 100 baseline hours; the fast scenario fits corrections inside existing review. Neither correction assumption is an empirical result or a discount to PwC's stage rate.", "automationPotential": 0, "automationOverlap": 1, "automationBasis": "Verification, correction and approval remain." } ] }, "relevantSettings": [ "systems", "master_data", "documents", "rules", "ai_skills", "platform", "automation", "exceptions" ] }, "AI-05": { "id": "AI-05", "title": "Management reporting", "description": "Automate collection of approved reporting data, pack assembly and drafts of variance commentary. Finance staff check figures, add business context and approve the monthly management pack before distribution.", "referenceHours": [ 80, 160, 288 ], "upkeepHours": [ 24, 48, 96 ], "work": [ { "title": "Define the management pack and sign-off", "phase": "process", "phase_share": 1, "hours": [ 12, 24, 40 ], "basis": "Specify the pack, materiality, explanation rules, reviewer duties and acceptable source support.", "weights": { "rules": 0.5, "master_data": 0.06, "documents": 0.03, "ai_skills": 0.1 } }, { "title": "Prepare reporting data and historical packs", "phase": "data", "phase_share": 1, "hours": [ 16, 32, 64 ], "basis": "Map two sources, templates and supporting explanations; check three historical cycles.", "weights": { "systems": 0.3, "master_data": 0.15, "documents": 0.06, "rules": 0.1 } }, { "title": "Configure commentary and pack export", "phase": "build", "phase_share": 1, "hours": [ 24, 48, 88 ], "basis": "Configure narrative generation, visual placement, source tracing and editable pack export.", "weights": { "systems": 0.15, "platform": 0.25, "ai_skills": 0.3, "rules": 0.15 } }, { "title": "Test numbers, explanations and layout", "phase": "validation", "phase_share": 1, "hours": [ 20, 40, 72 ], "basis": "Review 30 historical variance drafts plus numerical and layout consistency; correct and rerun failures.", "weights": { "master_data": 0.09, "documents": 0.045, "rules": 0.25, "ai_skills": 0.2, "platform": 0.1 } }, { "title": "Pilot the reporting cycle", "phase": "rollout", "phase_share": 1, "hours": [ 8, 16, 24 ], "basis": "Train preparer and reviewer, pilot the pack and record sign-off steps.", "weights": { "ai_skills": 0.2, "rules": 0.15, "platform": 0.1 } } ], "savings": { "kind": "modeled_range", "referenceRangePercent": [ 20, 40 ], "blocks": [ { "work": "Refresh approved inputs and perform source/tie-out checks", "beforeHours": 10, "afterHours": [ 10, 10 ], "role": "prep", "basis": "Analyst task-share assumption. Sources are usable already; retain routine checks and claim no data-transformation benefit.", "automationPotential": 0.65, "automationOverlap": 1, "automationBasis": "Existing report refreshes can already gather approved inputs." }, { "work": "Variance commentary, pack narrative/visual placement and finance review/correction", "beforeHours": 80, "afterHours": [ 56, 40 ], "role": "mixed", "basis": "Apply Docker's reported 30-50% commentary/review estimate to this combined block. The 35/20/25 split makes the 80-hour analyst work-share assumption auditable; it is not a set of independently measured task effects. Source and scenario both retain human refinement, and review/corrections are included once inside the bundle.", "automationPotential": 0.4, "automationOverlap": 0.75, "automationBasis": "Only preparation within the combined commentary/assembly/review bundle is eligible; retain its finance review and correction work. The bundle is never split into additional claimed savings." }, { "work": "Final accountable approval and release of the checked pack", "beforeHours": 10, "afterHours": [ 10, 10 ], "role": "judgment", "basis": "Analyst task-share assumption; retain the full approval/release step outside the customer commentary/review estimate.", "automationPotential": 0, "automationOverlap": 1, "automationBasis": "Final approval and release remain." } ] }, "relevantSettings": [ "systems", "master_data", "documents", "rules", "ai_skills", "platform", "automation", "exceptions" ] }, "AI-06": { "id": "AI-06", "title": "Finance information support", "description": "AI finds relevant passages in approved finance policies and uses them to answer staff questions with source links. It respects document permissions and routes uncertain questions to a finance owner for review.", "referenceHours": [ 88, 176, 320 ], "upkeepHours": [ 36, 72, 144 ], "work": [ { "title": "Define policy questions and access", "phase": "process", "phase_share": 1, "hours": [ 12, 24, 40 ], "basis": "Define question boundaries, owners, escalation, access roles and expected answers.", "weights": { "rules": 0.5, "documents": 0.1, "ai_skills": 0.1 } }, { "title": "Prepare policies and document versions", "phase": "data", "phase_share": 1, "hours": [ 16, 32, 64 ], "basis": "Inventory and prepare 50 documents, map ownership/version and apply task-specific access tags.", "weights": { "documents": 0.2, "rules": 0.1 } }, { "title": "Configure cited answers and escalation", "phase": "build", "phase_share": 1, "hours": [ 24, 48, 88 ], "basis": "Configure the existing retrieval service, prompts, citations and escalation behavior.", "weights": { "platform": 0.25, "ai_skills": 0.3, "rules": 0.15 } }, { "title": "Test answers and restricted content", "phase": "validation", "phase_share": 1, "hours": [ 24, 48, 88 ], "basis": "Test 25 reference questions plus unknown, conflicting-document and access-restriction cases; correct and rerun.", "weights": { "documents": 0.15, "rules": 0.25, "ai_skills": 0.2, "platform": 0.1 } }, { "title": "Pilot with finance users", "phase": "rollout", "phase_share": 1, "hours": [ 12, 24, 40 ], "basis": "Pilot with users, explain source checking, record support procedures and prepare handover.", "weights": { "ai_skills": 0.2, "rules": 0.15, "platform": 0.1 } } ], "savings": { "kind": "modeled_range", "referenceRangePercent": [ 30, 70 ], "blocks": [ { "work": "Locate authoritative material: metric definitions/approved values, datasets, policies and precedents", "beforeHours": 60, "afterHours": [ 31.44, 8.5575 ], "role": "prep", "basis": "FM estimates 6–10 minutes saved per search, without a baseline duration. This reference assumes a successful manual lookup takes 10 minutes and accepted assisted lookup takes 2 or 0.5 minutes: 8 or 9.5 minutes saved. Those timings, coverage (70%/95%) and success on covered work (85%/95%) are assumptions. They are not FM-measured percentages or precision/recall conversions. Uncovered and unsuccessful work retains its baseline time; all existing checking is separate.", "automationPotential": 0.9, "automationOverlap": 1, "automationBasis": "Search and indexed libraries can already reduce repeated discovery." }, { "work": "Assemble and communicate a concise cited answer", "beforeHours": 20, "afterHours": [ 12.86, 3.755 ], "role": "prep", "basis": "Assumed residual human preparation of 40% or 10% for accepted grounded drafts. Template and recurring-answer conditions drive the high case. No cited source measures these exact writing reductions; excluded Noy/Zhang result is not reused.", "automationPotential": 0.6, "automationOverlap": 1, "automationBasis": "Templates can already assemble part of recurring answers." }, { "work": "Check source/version and applicability; resolve unsupported questions and approve answers", "beforeHours": 20, "afterHours": [ 20, 20 ], "role": "judgment", "basis": "Preserve all existing human checking, judgment and escalation labor. This is an assumed baseline share, not an observed finance service time study. Count requester and finance-owner work once.", "automationPotential": 0, "automationOverlap": 1, "automationBasis": "Authority, applicability and answer approval remain." }, { "work": "Additional prompting, failed attempts and AI-specific correction", "beforeHours": 0, "afterHours": [ 4, 1 ], "role": "overhead", "basis": "Explicit assumed extra labor per 100 baseline human hours, including attempts that fall back to the original work. In the factors above, unsuccessful/uncovered work retains its full baseline labor. Separate corpus maintenance is excluded.", "automationPotential": 0, "automationOverlap": 1, "automationBasis": "AI-specific failed attempts and correction are additional human work." } ] }, "relevantSettings": [ "documents", "rules", "ai_skills", "platform", "automation", "exceptions" ] }, "AI-07": { "id": "AI-07", "title": "Tax monitoring", "description": "AI monitors selected official tax sources, identifies relevant updates and drafts summaries with effective dates and source links. Tax specialists check applicability and approve each summary before it is used.", "referenceHours": [ 88, 176, 328 ], "upkeepHours": [ 40, 80, 160 ], "work": [ { "title": "Define coverage and expert review", "phase": "process", "phase_share": 1, "hours": [ 16, 32, 56 ], "basis": "Define sources, priority, effective-date handling, applicability and expert approval rules.", "weights": { "rules": 0.5, "documents": 0.05, "ai_skills": 0.1 } }, { "title": "Connect sources and prepare past updates", "phase": "data", "phase_share": 1, "hours": [ 16, 32, 64 ], "basis": "Prepare five feeds/exports and 20 historical updates with expert reference summaries.", "weights": { "documents": 0.1, "rules": 0.1 } }, { "title": "Configure monitoring and cited summaries", "phase": "build", "phase_share": 1, "hours": [ 24, 48, 96 ], "basis": "Configure source checks, deduplication, classification, cited summaries and approval queue.", "weights": { "platform": 0.25, "ai_skills": 0.3, "rules": 0.15 } }, { "title": "Test dates, summaries and missed updates", "phase": "validation", "phase_share": 1, "hours": [ 24, 48, 80 ], "basis": "Validate historical summaries, dates, superseded rules and false-negative cases; correct and retest.", "weights": { "documents": 0.075, "rules": 0.25, "ai_skills": 0.2, "platform": 0.1 } }, { "title": "Pilot the tax review queue", "phase": "rollout", "phase_share": 1, "hours": [ 8, 16, 32 ], "basis": "Pilot monitoring and escalation; train tax owners and document the manual fallback.", "weights": { "ai_skills": 0.2, "rules": 0.15, "platform": 0.1 } } ], "savings": { "kind": "modeled_range", "referenceRangePercent": [ 20, 50 ], "blocks": [ { "work": "Check the five official sources, including no-change checks; detect and triage updates", "beforeHours": 30, "afterHours": [ 12.72, 2.07 ], "role": "prep", "basis": "Analyst operational assumptions, without an empirical scan-time anchor. Low: feeds/readable exports cover 80% of baseline scanning work, 90% succeeds and accepted automation removes 80% of its human time. High: all five sources work reliably, 98% succeeds, accepted scan/triage needs 5% of its former time. Human spot checks and false-positive review remain in residual scan time; no-change checks belong to the denominator.", "automationPotential": 0.95, "automationOverlap": 1, "automationBasis": "Feeds and alerts can already perform repeated source checks." }, { "work": "Read relevant updates, extract publication/effective dates and draft cited summaries", "beforeHours": 30, "afterHours": [ 20.4, 10.5 ], "role": "mixed", "basis": "Apply the adjacent reported 32% research saving to the entire 30-hour read/extract/draft block in the constrained case. The fast case assumes 65% less time, consistent with the conditional same-output interpretation of Copeland Buhl’s 2–3-times-faster research claim. Both are scope transfers to monitoring, not observed monitoring effects. No additional coverage or success discount is applied to these real-world research results.", "automationPotential": 0.45, "automationOverlap": 1, "automationBasis": "Existing update tools can already prepare a portion of extraction and summary work; legal reading remains." }, { "work": "Check legal applicability, effective dates and completeness; correct and approve summaries", "beforeHours": 40, "afterHours": [ 40, 40 ], "role": "judgment", "basis": "Retain all expert review and existing correction labor. Forty hours is an assumed monitoring-workflow share, not a measured result. The PLAT benchmark supplies accuracy context rather than a review-hours factor. No filing or autonomous advice is included.", "automationPotential": 0, "automationOverlap": 1, "automationBasis": "Legal applicability, completeness and approval remain." }, { "work": "Additional failed-attempt, false-positive and AI-specific correction labor", "beforeHours": 0, "afterHours": [ 3, 1 ], "role": "overhead", "basis": "Assumed extra human work per 100 baseline hours, including investigating missed or misclassified updates and checking failures. Unsuccessful/uncovered work also keeps its full baseline labor above. Ongoing source-feed maintenance is separate.", "automationPotential": 0, "automationOverlap": 1, "automationBasis": "Failed attempts and AI-specific corrections remain additional work." } ] }, "relevantSettings": [ "documents", "rules", "ai_skills", "platform", "automation", "exceptions" ] }, "AI-08": { "id": "AI-08", "title": "Audit evidence preparation", "description": "AI extracts approval, date and other control-test evidence from change tickets and links each finding to its source. It drafts workpapers against agreed criteria; an auditor reviews the evidence and determines the conclusion.", "referenceHours": [ 100, 200, 400 ], "upkeepHours": [ 32, 64, 128 ], "work": [ { "title": "Define control tests and evidence requirements", "phase": "process", "phase_share": 1, "hours": [ 16, 32, 64 ], "basis": "Agree the control objective, three criteria, acceptable evidence, exceptions and reviewer responsibilities. Finance here includes audit preparers; review includes independent audit supervision.", "weights": { "rules": 0.5, "documents": 0.1, "ai_skills": 0.1 } }, { "title": "Prepare ticket evidence and test cases", "phase": "data", "phase_share": 1, "hours": [ 16, 32, 64 ], "basis": "Configure repository access, collect and label 50 cases, retain original evidence and check extraction fields, retention and access boundaries.", "weights": { "systems": 0.03, "documents": 0.2, "rules": 0.1 } }, { "title": "Configure extraction and draft workpapers", "phase": "build", "phase_share": 1, "hours": [ 24, 48, 96 ], "basis": "Configure attribute extraction, deterministic rule checks, evidence annotation/source linking and draft workpaper output.", "weights": { "systems": 0.015, "platform": 0.25, "ai_skills": 0.3, "rules": 0.15 } }, { "title": "Validate evidence and control-test results", "phase": "validation", "phase_share": 1, "hours": [ 32, 64, 128 ], "basis": "Have an independent auditor adjudicate held-out cases, test missing/conflicting approvals and dates, check evidence traceability, resolve failures and rerun tests.", "weights": { "documents": 0.15, "rules": 0.25, "ai_skills": 0.2, "platform": 0.1 } }, { "title": "Train auditors and pilot the workflow", "phase": "rollout", "phase_share": 1, "hours": [ 12, 24, 48 ], "basis": "Train preparers and reviewers, document reliance limits and exception procedures, run a supervised production pilot and approve use.", "weights": { "ai_skills": 0.2, "rules": 0.15, "platform": 0.1 } } ], "savings": { "kind": "modeled_range", "referenceRangePercent": [ 25, 35 ], "blocks": [ { "work": "Locate tickets and gather supporting evidence", "beforeHours": 20, "afterHours": [ 15, 10 ], "role": "prep", "basis": "Assumed retrieval budget: 20 hours before, 15 with partial assistance or 10 with consistent indexed evidence. The 50% fast saving is a scenario assumption; the document-processing case does not separately time retrieval.", "automationPotential": 0.85, "automationOverlap": 1, "automationBasis": "Repository search can already gather some evidence." }, { "work": "Extract approval, testing and date attributes; populate rule checks", "beforeHours": 30, "afterHours": [ 15, 15 ], "role": "prep", "basis": "Use the adjacent case’s 50% document-processing result as the reference extraction assumption: 30 hours becomes 15. Independent source verification stays in the final block; this result does not measure the entire audit workflow.", "automationPotential": 0.9, "automationOverlap": 1, "automationBasis": "Existing extraction/rule tools can already populate attributes." }, { "work": "Draft and edit source-linked workpapers and annotations", "beforeHours": 20, "afterHours": [ 12, 10 ], "role": "prep", "basis": "Assumed workpaper preparation: 20 hours becomes 12 with substantial editing or 10 with consistent templates and source links. No published writing-time percentage is transferred.", "automationPotential": 0.75, "automationOverlap": 1, "automationBasis": "Templates can already assemble portions of workpapers." }, { "work": "Independently verify original evidence, resolve exceptions and reach the conclusion", "beforeHours": 30, "afterHours": [ 33, 30 ], "role": "judgment", "basis": "All thirty baseline auditor-review hours remain at the upper endpoint. Lower adds three hours to resolve omitted/conflicting attributes and annotations. Prepopulated pass/fail fields do not determine the final audit conclusion.", "automationPotential": 0, "automationOverlap": 1, "automationBasis": "Original-evidence verification and conclusions remain." } ] }, "relevantSettings": [ "systems", "documents", "rules", "ai_skills", "platform", "automation", "exceptions" ] }, "AI-09": { "id": "AI-09", "title": "Investor briefing", "description": "AI drafts an earnings-call script from approved financial materials and summarizes selected peer calls with source references. IR and disclosure owners check figures, wording and quotations before deciding what is approved for publication.", "referenceHours": [ 64, 128, 248 ], "upkeepHours": [ 24, 48, 96 ], "work": [ { "title": "Agree script content and disclosure review", "phase": "process", "phase_share": 1, "hours": [ 12, 24, 40 ], "basis": "Define script structure, approved facts, peer summary criteria and sign-off responsibilities.", "weights": { "rules": 0.5, "documents": 0.1, "ai_skills": 0.1 } }, { "title": "Prepare financial packs and peer transcripts", "phase": "data", "phase_share": 1, "hours": [ 12, 24, 48 ], "basis": "Prepare historical and current packs, eight peer calls, terminology and permissions.", "weights": { "documents": 0.2, "rules": 0.1 } }, { "title": "Configure script drafting and peer summaries", "phase": "build", "phase_share": 1, "hours": [ 16, 32, 64 ], "basis": "Configure editable drafts, corporate voice, citations, versions and approval handoffs.", "weights": { "platform": 0.25, "ai_skills": 0.3, "rules": 0.15 } }, { "title": "Check figures, claims and peer quotations", "phase": "validation", "phase_share": 1, "hours": [ 16, 32, 64 ], "basis": "Check script figures and supported claims; verify peer quotations and trial a disclosure review.", "weights": { "documents": 0.15, "rules": 0.25, "ai_skills": 0.2, "platform": 0.1 } }, { "title": "Pilot an earnings cycle and train reviewers", "phase": "rollout", "phase_share": 1, "hours": [ 8, 16, 32 ], "basis": "Run a pilot cycle, train preparers/reviewers and document the approved workflow.", "weights": { "ai_skills": 0.2, "rules": 0.15, "platform": 0.1 } } ], "savings": { "kind": "modeled_range", "referenceRangePercent": [ 25, 55 ], "blocks": [ { "work": "Gather approved source packs and organize current materials", "beforeHours": 15, "afterHours": [ 15.0, 12.0 ], "role": "prep", "basis": "Analyst assumption: retrieval assists organization but approved input preparation remains.", "automationPotential": 0.75, "automationOverlap": 1, "automationBasis": "Approved-source repositories can already gather materials." }, { "work": "Draft and edit the earnings script", "beforeHours": 30, "afterHours": [ 16.5, 5.999999999999998 ], "role": "prep", "basis": "Analyst transfer below the 88.9% first-draft TEI reference to allow tone changes, contextual editing and different tool quality.", "automationPotential": 0.65, "automationOverlap": 1, "automationBasis": "Templates can already prepare portions of script text." }, { "work": "Read and synthesize the eight peer calls", "beforeHours": 35, "afterHours": [ 17.5, 6.999999999999998 ], "role": "prep", "basis": "Analyst transfer capped at the TEI's 80% peer-summary reference; low endpoint retains more transcript reading.", "automationPotential": 0.75, "automationOverlap": 1, "automationBasis": "Existing transcript tools can already prepare portions of peer summaries." }, { "work": "Verify figures, claims and quotations; complete disclosure approval", "beforeHours": 20, "afterHours": [ 25.0, 20.0 ], "role": "judgment", "basis": "Analyst safeguard: no approval saving, and up to five extra hours of checking per 100 baseline workflow hours.", "automationPotential": 0, "automationOverlap": 1, "automationBasis": "Figure/claim checking and disclosure approval remain." } ] }, "relevantSettings": [ "documents", "rules", "ai_skills", "platform", "automation", "exceptions" ] }, "AI-10": { "id": "AI-10", "title": "Sourcing and bid comparison", "description": "Use AI to draft an RFP from approved requirements, extract comparable terms from supplier bids and prepare a source-linked comparison. Buyers verify the analysis, negotiate with suppliers and retain responsibility for award decisions.", "referenceHours": [ 92, 184, 336 ], "upkeepHours": [ 32, 64, 128 ], "work": [ { "title": "Agree sourcing requirements and comparison criteria", "phase": "process", "phase_share": 1, "hours": [ 16, 32, 56 ], "basis": "Agree RFP requirements, comparison fields, scoring, negotiation boundaries and approval duties.", "weights": { "rules": 0.5, "master_data": 0.04, "documents": 0.1, "ai_skills": 0.1 } }, { "title": "Prepare category materials and supplier bids", "phase": "data", "phase_share": 1, "hours": [ 16, 32, 64 ], "basis": "Prepare category materials and six representative bids; normalize fields across three formats.", "weights": { "master_data": 0.1, "documents": 0.2, "rules": 0.1 } }, { "title": "Configure RFP drafting and bid comparison", "phase": "build", "phase_share": 1, "hours": [ 24, 48, 88 ], "basis": "Configure RFP templates, extraction, cited comparisons and exports; no transactional integration.", "weights": { "platform": 0.25, "ai_skills": 0.3, "rules": 0.15 } }, { "title": "Test prices, exclusions and clause flags", "phase": "validation", "phase_share": 1, "hours": [ 24, 48, 88 ], "basis": "Verify pricing, exclusions, supplier claims and clause flags across the six bids; correct and retest.", "weights": { "master_data": 0.06, "documents": 0.15, "rules": 0.25, "ai_skills": 0.2, "platform": 0.1 } }, { "title": "Pilot a sourcing event with buyers", "phase": "rollout", "phase_share": 1, "hours": [ 12, 24, 40 ], "basis": "Pilot one event, train buyers and document decision records and escalation.", "weights": { "ai_skills": 0.2, "rules": 0.15, "platform": 0.1 } } ], "savings": { "kind": "modeled_range", "referenceRangePercent": [ 15, 35 ], "blocks": [ { "work": "Agree requirements and evaluation criteria", "beforeHours": 15, "afterHours": [ 15.0, 13.5 ], "role": "judgment", "basis": "Analyst assumption: light template/retrieval help; stakeholder decisions remain.", "automationPotential": 0, "automationOverlap": 1, "automationBasis": "Requirements and criteria require accountable judgment." }, { "work": "Draft and revise the RFP", "beforeHours": 25, "afterHours": [ 17.5, 12.5 ], "role": "prep", "basis": "Analyst transfer informed by BCG's 40% tender-creation and approximate 50% drafting cases; not an exact pooled estimate.", "automationPotential": 0.65, "automationOverlap": 1, "automationBasis": "Templates can already prepare portions of an RFP." }, { "work": "Extract terms and prepare a six-bid comparison", "beforeHours": 35, "afterHours": [ 24.5, 17.5 ], "role": "prep", "basis": "Analyst transfer from the approximate 50% offer-comparison case; preserve readable evidence links and human interpretation.", "automationPotential": 0.85, "automationOverlap": 1, "automationBasis": "Existing extraction and comparison tools can already populate bid fields." }, { "work": "Verify prices, omissions and competitive claims; resolve clarifications", "beforeHours": 15, "afterHours": [ 18.0, 15.0 ], "role": "judgment", "basis": "Analyst safeguard: no review saving; up to three extra checking hours per 100 current workflow hours.", "automationPotential": 0, "automationOverlap": 1, "automationBasis": "Claims, omissions and clarifications require buyer verification." }, { "work": "Negotiate and approve the award", "beforeHours": 10, "afterHours": [ 10.0, 10.0 ], "role": "judgment", "basis": "Outside automated authority; no saving credited.", "automationPotential": 0, "automationOverlap": 1, "automationBasis": "Negotiation and award approval remain." } ] }, "relevantSettings": [ "master_data", "documents", "rules", "ai_skills", "platform", "automation", "exceptions" ] }, "AI-11": { "id": "AI-11", "title": "Shared finance AI foundation", "description": "Configure one approved AI product with shared access controls, document retrieval, logging and evaluation. Finance applications reuse these services; application teams supply their own content, data mappings and workflow tests, while central owners maintain the shared setup.", "referenceHours": [ 128, 232, 456 ], "upkeepHours": [ 24, 48, 96 ], "work": [ { "title": "Set access rules and ownership", "phase": "process", "phase_share": 1, "hours": [ 24, 40, 72 ], "basis": "Agree permitted actions, two role boundaries, escalation and ownership across a few working sessions.", "weights": { "rules": 0.25, "documents": 0.04, "ai_skills": 0.1 } }, { "title": "Connect identity and shared sources", "phase": "data", "phase_share": 1, "hours": [ 24, 40, 80 ], "basis": "Configure identity and shared source-access services; verify role filters and logging inputs.", "weights": { "systems": 0.15, "documents": 0.08, "rules": 0.05 } }, { "title": "Configure shared retrieval, tracing and evaluation", "phase": "build", "phase_share": 1, "hours": [ 32, 64, 128 ], "basis": "Configure vendor features, reusable permission checks, response tracing and an evaluation harness.", "weights": { "systems": 0.075, "platform": 0.25, "ai_skills": 0.3, "rules": 0.075 } }, { "title": "Test permissions and failure handling", "phase": "validation", "phase_share": 1, "hours": [ 32, 56, 112 ], "basis": "Develop and test 30 shared evaluation cases; test restricted access, escalation and failures, then correct and retest.", "weights": { "documents": 0.06, "rules": 0.125, "ai_skills": 0.2, "platform": 0.1 } }, { "title": "Hand over operations and change control", "phase": "rollout", "phase_share": 1, "hours": [ 16, 32, 64 ], "basis": "Assign support/incident owners, document change control and train the initial application owners.", "weights": { "ai_skills": 0.2, "rules": 0.075, "platform": 0.1 } } ], "savings": { "kind": "indirect", "referenceRangePercent": null, "blocks": [] }, "relevantSettings": [ "systems", "documents", "rules", "ai_skills", "platform" ] } } }