The models and published work behind how we look at finance and operations. We say what each one can and cannot tell you.
DSO, DPO, WIP, inventory and close time, then planning tools versus ERP-to-SaaS integration versus a finance transformation. Move the dials, spend the change capacity, and see which number moved and which one was load-bearing.
A model, not a benchmark. The coefficients are estimates, and the page says which claims to verify before you rely on them.
Open the simulatorarXiv, January 2021
arXiv, January 2021