The financial model, decided in writing
Strategy is the financial model. Each decision is recorded with its date, its owner and its reason.
Decisions, not habits
Strategy is the layer where we decide how this factory works. Every decision is a record in Solid Growth, with its date, its owner and its reason.
Margin is read from Value creation
Gross margin is the main number of Value creation, not of Finance. Finance uses it to test whether the model still holds.
One owner decides
Each factory has one accountable person. An AI employee cannot own a decision. It can prepare the options for the owner to decide.
Profit is the main number
Profit is revenue minus costs. It is the main number of Finance, and drivers feed it.