CFOs do not fund platforms for their own sake. They fund a steadier cash position, a cleaner close, and lower cost to serve. BRIM matters because it governs how usage becomes billed revenue, how invoices reach customers on time, how collections follow a standard play, and how revenue is recognized without last-minute adjustments. When these handoffs are controlled, cash becomes predictable and the close becomes quiet.
The thesis in one sentence
Governed billing creates cash predictability. Cash predictability reduces DSO and rework. Reduced DSO and rework release working capital.
Where cash is lost today
- Time-to-invoice drift: usage arrives late or dirty, rating tables vary by product, billing windows slip.
- Dispute and credit noise: weak traceability from usage to rating to invoice creates avoidable credits and slower cash.
- Fragmented AR execution: inconsistent dunning and credit policies, limited invoice consolidation, promises to pay that are not tracked.
- Close friction: recurring RAR exceptions, manual journals, unclear policy for re-opening periods.
What changes with governance
Mobolutions installs a runbook and a single scorecard that Finance, Billing, Collections, and Revenue Accounting share.
- Rating and pricing control: approved rule sets, change control, and evidence trails.
- Usage data health: mediation checks for completeness, timeliness, and duplicates before billing opens.
- Billing calendar discipline: published invoice windows, consolidation policy, and lock or re-open criteria.
- Collections standardization: a dunning matrix with measurable promises to pay and clear escalation.
- RAR policy alignment: performance obligations tied to offers and contract changes with audit-ready evidence.
The scorecard that proves it
A CFO should see the same five to six numbers every month, with owners and next actions attached.
- Time to invoice
- DSO
- Invoice accuracy and credit rate
- Disputes per 1,000 and resolution days
- Close days and % revenue auto-recognized
- Automation levels in rating and postings
The operating model that sustains gains
- One playbook: Assess, Design, Pilot, Scale, Run, each with objectives, deliverables, and a stage-gate.
- Named owners: who runs billing, who owns dunning, who signs RAR changes.
- Cadence: weekly operational checks for data health and automation, monthly CFO value review for the scorecard, quarterly steering for policy changes.
- Evidence by default: every KPI links to samples, reasons, and decisions.
The decisions only a CFO can make
- Consolidation thresholds and billing windows that trade postage and friction for fewer disputes.
- Dunning posture and credit policy that match customer segments and risk appetite.
- RAR policy priorities where commercial flexibility must still produce assured revenue.
- Pilot scope and wave plan that sequence impact without creating month-end noise.
What success looks like
Shorter time to invoice, a visible downward trend in DSO, lower dispute volume, fewer manual journals, and a close that arrives on schedule without heroics. The result is working capital that is not trapped in process and a finance team that spends more time managing value and less time reconciling exceptions.
Value-Leakage Map: Usage → Rating → Invoice → AR → RAR
Cash doesn’t leak in one place; it seeps out at five handoffs. Below is the operator’s view—what leaks, how you see it early, and the controls that stop it. Each step ties to a KPI on the CFO scorecard.
1) Usage Capture & Mediation (events → clean usage)
Where value leaks
- Late/missing files, duplicates, wrong IDs; “unpriced” events stuck in limbo.
Early indicators (track weekly)
- Usage Data Health Index = completeness %, timeliness %, duplicates %.
- % failed records, % files arriving after billing window.
Controls that stop it
- Schema validation + reference-data checks before billing opens.
- Reconciliation ledger (source vs. billed volume).
- Time-boxed billing window with auto-alerts; retry/rollback rules.
CFO decision
- Thresholds to open billing (e.g., ≥98% on-time & valid) and policy for provisional estimates.
Scorecard links: Usage Health Index, Invoice Accuracy, T2I.
2) Rating & Pricing (CC) (clean usage → priced items)
Where value leaks
- Out-of-date tariffs, tier errors, manual overrides, inconsistent rounding.
Early indicators
- % Auto-Rated Items, rating error rate; spike in credit reasons “pricing error.”
- Margin variance by product/region without commercial cause.
Controls that stop it
- Approved Rate Plan Library with version control and four-eyes change approval.
- Regression test packs per plan; rollback kit for hotfixes.
CFO decision
- Discount guardrails, grandfathering vs. migration policy, approval flow for price changes.
- Scorecard links: % Auto-Rated, Credit Rate, Leakage Index.
3) Invoicing & Consolidation (CI) (priced items → invoice)
Where value leaks
- Too many small invoices (higher disputes/cost), missed items/taxes, rebills, late runs.
Early indicators
- Time-to-Invoice (T2I), Invoice Accuracy/Credit Rate, rebill %.
- Dispute spikes tied to specific cycles/regions.
Controls that stop it
- Consolidation policy (thresholds, cycles, one-customer/one-invoice rules).
- Pre-bill validation; tax config governance; lock/re-open window discipline.
CFO decision
- Consolidation thresholds and invoice day policy; small-balance write-off rules.
- Scorecard links: T2I, Accuracy/Credit, Disputes/1k.
4) AR, Collections & Disputes (FI-CA) (invoice → cash)
Where value leaks
- Ad-hoc dunning, long dispute aging, promises-to-pay missed, unapplied cash.
Early indicators
- DSO, Disputes per 1,000 & Resolution Days, Promise-to-Pay Compliance, unapplied cash %.
Controls that stop it
- Standard Dunning Matrix by segment; SLA on dispute steps and root-cause coding.
- Auto-reminders, payment method orchestration, cash-app tolerance rules.
CFO decision
- Dunning posture/fees, waiver authority, escalation thresholds by segment.
- Scorecard links: DSO, Disputes/1k & Days, Promise-to-Pay.
5) Revenue Recognition (RAR) (invoice → assured revenue)
Where value leaks
- Manual JEs, misaligned POBs, late contract modifications, untracked variable consideration.
Early indicators
- % Revenue Auto-Recognized, exception backlog, Close Days, audit notes.
Controls that stop it
- RAR Rulebook (POBs, contract-change workflow), evidence by default.
- Period lock policy with re-open criteria; quarterly policy-to-config review.
CFO decision
- Materiality thresholds, variable-consideration policy, re-open criteria.
Scorecard links: % Auto-Recognized, Close Days, Manual JE trend.
90-Day Operating Plan (Assess → Design → Pilot) with Stage-Gates
Mobolutions runs a 90-day, three-phase plan designed to prove cash impact quickly, with governance that holds up under audit. Each phase has clear objectives, named owners, required artifacts, and stage-gates that prevent half-built processes from reaching production.
Weeks 1–4 — Assess (establish truth, set targets)
Objective
Create a single, CFO-owned view of how usage becomes revenue and cash; baseline KPIs and locate the top leakage sources.
Workstreams & Owners
- KPI Baseline & Scorecard — CFO sponsor + Finance Ops
- Process Walkthrough (Usage→Rating→Invoice→AR→RAR) — BRIM PO + Controller + RevRec Lead
- Data & Mediation Health — Data/Mediation Lead
- Controls & Risk Review — Controller + Internal Audit
Deliverables
- Value Charter (baseline → target bands for T2I, DSO, accuracy, disputes, close days)
- Current-State Map with pain points and handoff risks
- Leakage Hypotheses ranked by impact/effort
- Governance Gaps (locks, approvals, evidence)
Stage-Gate (must be true to proceed)
- One CFO scorecard agreed and published
- Top 3 leakage hypotheses selected for Pilot
- Scope choice: one product/region with sufficient volume
Key CFO decisions
- Acceptable billing windows & consolidation policy (principles)
- Dunning posture by customer segment
- POB policy guardrails (materiality, variable consideration)
Weeks 5–8 — Design (blueprint rules, controls, and calendar)
Objective
Design governed rating, billing, collections, and revenue policies; define how they’re executed and evidenced.
Workstreams & Owners
- Rating & Pricing Governance (CC) — BRIM PO + Pricing
- Invoicing & Consolidation (CI) — Billing Ops Lead
- Collections & Disputes (FI-CA) — Collections Director
- Revenue Policy & RAR — RevRec Lead + Controller
- Mediation & Data Quality — Data/Mediation Lead
- Runbook & Calendar — Program Manager
Deliverables
- Solution Blueprint (rules, data flows, controls)
- Rate Plan Library with change control & test packs
- Consolidation Rules + Lock/Re-open Policy
- Dunning Matrix + Dispute/Credit Playbooks
- RAR Rulebook (POBs, contract-change workflow, evidence)
- Billing Runbook & Calendar (windows, SLAs, owners)
Stage-Gate (must be true to proceed)
- Traceability: policy → configuration → evidence documented
- Test cases defined for accuracy, timeliness, exceptions
- Cutover & rollback plan for the pilot lane
Key CFO decisions
- Discount/credit guardrails and waiver authority
- Re-open criteria at month-end
- Pilot success thresholds (e.g., ≥98.5% accuracy, T2I ≤ 3 days)
Weeks 9–12 — Pilot (prove accuracy, cycle time, and control)
Objective
Run one controlled lane in parallel (or limited production) to validate accuracy, cycle time, disputes, and close readiness.
Workstreams & Owners
- Parallel Bill & Recognize — Billing Ops + RevRec
- Defect Triage & Hotfixes — BRIM PO + IT Apps
- Dispute/Collections Drill — FI-CA Collections
- Evidence Pack for audit/close — Controller + Internal Audit
- Value Reporting — Finance Ops
Deliverables
- Pilot Scorecard (accuracy, T2I, disputes, auto-post %, % auto-recognized, usage health)
- Defect Log & Fixes with root-cause codes
- Updated Runbook and SOPs (what changed and why)
- Quarter-Close Readiness Pack (samples, approvals, traces)
Stage-Gate (go/no-go to scale)
- KPI thresholds met for 2 consecutive cycles
- Zero critical audit issues; exceptions within tolerance
- Stabilized operating cadence (weekly ops, monthly value review)
Key CFO decisions
- Greenlight next two waves (segments/products)
- Approve policy refinements (consolidation, dunning) based on evidence
- Confirm scorecard targets for scale
What “good” looks like at 30 / 60 / 90 days
- Day 30 (Assess): One scorecard, baselines set, pilot lane chosen, three leakage bets.
- Day 60 (Design): Blueprint signed; runbook, policy packs, and test sets ready.
- Day 90 (Pilot): Accuracy ≥ target, T2I compressed, disputes trending down, RAR exceptions stable—scale decision made.
Guardrails that keep the 90-day plan honest
- No stage-skip: Pilot never starts without the evidence path defined.
- One source of truth: The CFO scorecard drives decisions; meetings read from it.
- Evidence by default: Every rule has an approval, a test, and a trace.
- Rollback ready: Each change has a safe fallback to protect month-end.
The CFO Scorecard: Six KPIs That Run the Business
One page. One owner per metric. Same cadence across Finance, Billing, Collections, and RevRec. These six numbers tell you if BRIM is turning into cash and clean closes.
1) Time-to-Invoice (T2I)
- What it shows: Speed from billable period/event to invoice posted.
- How to calculate: Average days from billing cut/period end → CI post date.
- Why it matters: Faster invoices → earlier cash; fewer month-end surprises.
2) Days Sales Outstanding (DSO)
- What it shows: How long receivables sit before collection.
- How to calculate: (Average AR ÷ Net Credit Sales) × Days in period.
- Why it matters: Direct working-capital lever and collections effectiveness signal.
3) Invoice Accuracy (inverse of Credit Rate)
- What it shows: Percent of invoices that don’t need credit/rebill.
- How to calculate: 1 − (Credits issued ÷ Invoices issued). Track credit reasons.
- Why it matters: Accuracy lowers disputes, rework, and revenue leakage.
4) Disputes per 1,000 & Resolution Days
- What it shows: Friction volume and how quickly it’s cleared.
- How to calculate: (Disputes opened ÷ Invoices issued) × 1,000; average days to close.
- Why it matters: Disputes delay cash; slow resolution signals broken handoffs.
5) Close Days (Period-End Duration)
- What it shows: Calendar days from period end to final revenue recognition/report.
- How to calculate: Close sign-off date − period end date.
- Why it matters: Clean governance and fewer manual JEs = quieter close.
6) % Revenue Auto-Recognized (RAR)
- What it shows: Share of revenue recognized via governed POB rules (not manual).
- How to calculate: Auto RAR postings ÷ total RAR postings.
- Why it matters: Lowers audit risk and month-end rework; proves policy→system alignment.
Assurance That Holds: Controls, Locks, and RAR Governance
CFOs need controls that stand up in the boardroom and with auditors. Mobolutions installs a simple rule: evidence by default. Every policy links to a configuration, a test, and a trace.
Control framework you can publish
- Approvals and four-eyes
Rate plans, tax settings, consolidation rules, dunning steps, and RAR policies have named approvers and a change log. - Segregation of duties
Configure, test, and promote are owned by different roles. Emergency fixes route through a short, auditable path. - Policy to configuration to evidence
Each policy maps to SAP BRIM and RAR settings, a regression test pack, and sampled invoice or posting evidence.
Billing windows and locks
- Billing calendar
Published invoice days, cutoffs, and grace periods. Exceptions require approval and leave evidence. - Lock and re-open policy
Clear criteria for when a period is locked, who may re-open, and what evidence is required. Re-opens are reported in the monthly close pack. - Consolidation rules
Thresholds and one-customer one-invoice policies to reduce disputes and cost to serve.
RAR governance that reduces noise
- POB library and contract-change workflow
Performance obligations and variable consideration tied to offers, with required evidence at each change. - Materiality and exception handling
Pre-set thresholds, manual JE limits, and a path to retire recurring exceptions. - Quarterly policy review
Finance, RevRec, and BRIM product owner validate that policy still matches commercial reality.
Audit-ready artifacts
Controls Matrix, Rate Plan Library with versions, RAR Rulebook, Billing Runbook and calendar, sampled invoice and recognition traces, change logs, and reconciliation ledgers from usage to invoice to revenue.
Prove It, Then Scale: Pilot → ROI → Next Two Waves
We prove value in one controlled lane, then expand without adding month-end noise.
Pilot design (weeks 9 to 12 of the 90-day plan)
- Scope
One product or region with enough volume and stable demand. - Success thresholds
Accuracy at or above target, time-to-invoice within goal, disputes trending down, RAR exceptions within tolerance. - Operating cadence
Weekly ops check for usage health and automation. Monthly CFO value review against the scorecard.
Pilot scorecard (the same six KPIs)
Time-to-invoice, DSO, invoice accuracy or credit rate, disputes per 1,000 and resolution days, close days, percent revenue auto-recognized. Owners and actions are visible on the page.
ROI that a CFO can defend
- Cash pull-forward from shorter time-to-invoice.
- Working capital release from lower DSO.
- Cost-to-serve reduction from higher automation and fewer credits or disputes.
- Assurance benefit from fewer manual journals and faster close.
We quantify in monthly dollars and payback months, then show the sensitivity by volume, dispute rate, and AR aging.
Wave plan after go-live
- Scale path
Next two waves by product or channel. Training, comms, and cutover calendar published. - Safeguards
Freeze windows around close, rollback criteria, defect triage with root-cause codes. - Governance
The same scorecard, the same cadences, and a quarterly steerco to approve policy refinements.
What you receive at scale
A value report the CFO can share, an updated runbook and SOPs, a stable scorecard with trend lines, and a backlog of optimizations ordered by impact.
The Closing Phase
Mobolutions installs governance that turns BRIM into predictable cash and a quiet close. If you choose to start, we baseline your KPIs and publish a one-page Value Charter, design the Billing Runbook and RAR Rulebook with tests and evidence, and run a controlled pilot that proves accuracy, compresses time to invoice, reduces disputes, and prepares the close. You provide a CFO sponsor, sample invoices and dispute logs, alignment on billing windows, consolidation thresholds, and dunning posture. You leave with a governed billing-to-cash operating model, a CFO scorecard with trendlines and actions, and a pilot report that quantifies cash pull-forward, DSO impact, and payback. If you want to see this with your numbers, choose See Your BRIM Cash Impact for a quick estimate with three inputs, or Talk to our SAP Expert for a 30-minute value review and a tailored 90-day plan.
