Function cockpit
Finance
Agents close the books. The CFO certifies them.
Phase: Phase 4 — Governed autonomy
Run the close-to-plan rhythm as a continuously reconciled system: matching, reconciliation, standard journals, cash application and reporting assembly are agent work; fiduciary judgment, disclosure and material payment authority remain human.
Trust score
0
Touchless
0%
Human review
0%
Override rate
0%
Capacity released
20-30% released finance capacity initially (pioneer outcomes reach higher)
Accountable human
Chief Financial Officer
CoS agent: Finance Chief of Staff
Cost to serve per unit including inference, and where the capacity went
Unit economics
What a unit of Finance work costs to serve
Cost per unit is stated after inference, not before it. Model spend, retrieval, evaluation and the human review time that agents still trigger are all inside the number. A cost-per-unit figure that excludes inference is a marketing number.
Units per week
105,013
Cost to serve / wk
$1.3M
was $3.8M
Run-rate saving
$127.0M
annualized at current volume
Inference spend / wk
$295K
22% of cost to serve
Capacity released
200.3 FTE
605 → 405 on the work
Cost to serve by sub-function
Before and after, per unit, with the inference component shown separately.
| Sub-function | Units / wk | Cost / unit before | Cost / unit now | Of which inference | Change | Weekly delta |
|---|---|---|---|---|---|---|
| FP&A & Planning | 140 | $564 | $199 | $41 | -65% | $51K |
| Budgeting & Forecasting | 6,698 | $19 | $6.70 | $1.49 | -64% | $81K |
| Management Reporting | 9,301 | $31 | $12 | $2.21 | -63% | $182K |
| Record-to-Report & Close | 13,406 | $41 | $11 | $1.55 | -74% | $406K |
| Controllership & Policy | 13,796 | $20 | $8.25 | $2.03 | -59% | $167K |
| Treasury & Cash | 16,324 | $32 | $12 | $2.56 | -62% | $325K |
| Tax | 13,337 | $36 | $15 | $4.14 | -59% | $284K |
| Internal Controls & Audit Interlock | 11,273 | $43 | $15 | $4.19 | -66% | $320K |
| Investor Relations Support | 9,743 | $39 | $18 | $4.78 | -54% | $208K |
| Cost & Profitability | 75 | $1K | $446 | $56 | -65% | $61K |
| Finance Systems | 10,920 | $45 | $12 | $1.39 | -72% | $357K |
| Total | 105,013 | $3.8M | $1.3M | $295K | -64% | $2.4M |
Inference is a variable cost that scales with volume, unlike the headcount it replaced. If volume doubles, the inference column doubles. That is the honest trade being made here.
Where the released capacity went
Capacity that is not redeployed is not a saving, it is a rounding error waiting to be re-hired.
FP&A & Planning
10.8 → 6.4 FTE
Redeployed into agent supervision, calibration and coaching.
Budgeting & Forecasting
21.1 → 15.0 FTE
Redeployed into exception judgment and supplier relationship work.
Management Reporting
59.8 → 33.2 FTE
Redeployed into agent supervision, calibration and coaching.
Record-to-Report & Close
57.3 → 28.1 FTE
Redeployed into customer-facing escalation ownership.
Controllership & Policy
51.7 → 36.8 FTE
Redeployed into data stewardship and evidence quality.
Treasury & Cash
111.3 → 82.1 FTE
Redeployed into data stewardship and evidence quality.
Tax
89.6 → 67.7 FTE
Redeployed into scenario work and strategy authoring review.
Internal Controls & Audit Interlock
75.8 → 47.7 FTE
Redeployed into agent supervision, calibration and coaching.
Investor Relations Support
71.2 → 54.1 FTE
Redeployed into agent supervision, calibration and coaching.
Cost & Profitability
6.5 → 4.0 FTE
Redeployed into customer-facing escalation ownership.
Finance Systems
49.7 → 29.4 FTE
Roles held flat; released hours absorbed volume growth rather than headcount reduction.