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. more
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. more
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.