Economic addressing
From cost centers to a WBS-based performance architecture.
The cost center does not have to disappear technically. What changes is its role in economic steering: performance and resource use receive an economic address.
Starting point
Organisational origin is not the same as economic performance purpose.
The cost center is a powerful instrument for organisational assignment, accountability, planning and cost control. These functions remain relevant.
For Value Creation and the human-AI work environment, it must additionally be visible what resources are being used for and what performance results.
The economic steering function of the cost center is being developed further — not its entire technical existence abolished.
The lever
WBS becomes the economic address.
A WBS-based architecture separates organisational resource origin from economic performance purpose. This allows performance to be addressed across functional boundaries.
Resource use
It becomes visible which resources are used for a specific economic performance purpose.
Performance
Work is no longer read only as effort or utilisation, but related to a definable performance.
Accountability
Role, resource and performance become distinguishable and can be connected economically.
Human & AI
The same architecture also supports the new world of work.
When human and AI-supported work jointly creates performance, it must remain economically visible who or what contributes what and where human accountability is required.
- What performance does the human provide?
- What performance does AI provide?
- Which role carries economic accountability?
- Where is human judgement or approval required?
- Which capabilities must be available?
- Which targets and guardrails apply?
Human-in-the-Loop becomes part of the economic accountability architecture — not merely a technical control point.
The specific implementation logic remains company- and system-specific.Stage 1
Flowability is built on a stable financial foundation.
The new performance and resource information complements the existing financial view. Balance sheet, closing and reporting are not replaced by a parallel world.
Financials remain
Accounting continuity, accounting rules and closing logic remain usable and reconcilable.
Reporting remains
Existing reporting logic can continue while the new performance information is being established.
Performance is added
Resource use, performance, performance type and economic commitment become additionally visible.
Outcome