D-11
Supply Chain Finance
A four-view finance pattern for governed working-capital ratios, balance-change reconciliation, cost-pool closure, and compatible customer-channel contribution.
There is a reference build of this pattern: the Supply Chain Finance dashboard in the showcase renders it over frozen, simulated data — not a live client system.
See the working independent synthetic example and the cash-to-cash definition.
What it answers
Which governed balances and flows determine financial cash-cycle days, what changed operating working capital, which service costs are supported by real allocation drivers, and what customer-channel contribution remains after compatible costs.
Inventory valuation and expense recognition remain accounting-profile decisions. IAS 2’s official summary explains that inventory cost is carried until related revenue recognition and that inventory cost formulas govern assigned cost; it does not prescribe this dashboard’s DIO formula.
The wireframe
Four-tab finance review
Layout basis
- L-04 Tabbed Views — preserves period, entity and cost-object context across Working Capital, Cash Drivers, Cost to Serve and Margin Drivers
- L-03 Master-Detail / Drill-Down — keeps every source amount, assigned amount, unused capacity, unallocated amount, adjustment and residual visible
The canonical model
Grain legal entity × accounting period for working capital; pool/object grains remain separate
Stored components
- balance_amount_minor
- flow_amount_minor
- pool_amount_minor
- driver_quantity
- assigned_amount_minor
Foreign keys
- → dim_accounting_profile
- → dim_legal_entity
- → dim_cost_object
- → dim_allocation_profile
- profile_id
- version
- balance_roles
- flow_roles
- averaging_method
- day_convention
Pins the construction rather than treating all cash-cycle days as interchangeable.
- cost_object_id
- grain
Revenue, product cost and service cost must meet at this same supported grain.
- entity_id
- currency_id
The shared grain for DIO, DSO, DPO and operating working capital.
- profile_id
- version
- driver_id
- capacity_basis
- rate
Missing driver evidence remains unallocated instead of being forced into a customer.
Measures and reconciliations
| Measure | Formula | Additivity | Note |
|---|---|---|---|
| Financial DIO | average eligible inventory value / COGS × period days | Non-additive | Financial inventory value, not operational days of supply. |
| Cash conversion cycle | DIO + DSO − DPO | Non-additive | Computed at one legal entity/profile/period; negative values remain valid. |
| Cost-pool closure | assigned + unused capacity + unallocated + declared adjustments + rounding residual = source pool | Additive | Every component is independently visible. |
| Customer-channel contribution | revenue − product cost − supported assigned service cost | Additive | Not company net profit; unavailable where driver or grain evidence is missing. |
Implementation notes
- Reject mixed entity, currency, period, and cost-object grain unless an evidenced conversion or allocation profile is pinned.
- Show opening/closing balance observations, averaging coverage, flow denominators, period days, revisions, and source references.
- Keep noncash, FX, and reclassification effects explicit; a balance reduction is not realized cash.
- Never force a missing driver into customer cost merely to close a pool. Unallocated and unused capacity remain visible.
- Contribution at customer-channel grain is not company net profit.
Source and renderer mapping
Map legal entities, currencies, accounting periods, balance revisions, flow populations, allocation profiles, practical capacity and owned cost objects to the customer's sources. Retain source evidence and reconcile expected populations before publishing ratios or margins. Accounting policy and allocation approval belong to the customer; neither a source adapter nor a BI implementation is verified by this synthetic reference build.