Keep cash, capacity and quality distinct
Prevent freed hours, avoided risk and improved quality from becoming invented cash savings.
Name the benefit
- Use cash only for a supported financial effect.
- Record capacity in hours even when it may later support growth.
Avoid double counting
- Do not value the same hours as both cash and capacity.
- Keep revenue, quality and risk effects in their own categories.
Make use visible
- State what will happen to released capacity.
- Do not claim a saving from unused theoretical time.
Keep the result reviewable
The Value Realization Studio carries the original workflow, delivery and operating record into a full-cost decision. It does not prove causality, certify savings or authorize expansion.