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Organizations can use this domain to develop a more comprehensive understanding of their financial landscape, identify resource optimization opportunities, and ensure that strategic initiatives are financially viable and sustainable.

Finance Domain Schema

Finance Domain Attributes

Code Block
{
  "$schema": "http://json-schema.org/draft-07/schema#",
  "title": "Finance Domain Schema",
  "description": "Schema for the Finance domain in the Orthogramic Metamodel",
  "type": "object",
  "required": ["financeID", "title", "description", "orgUnitTitle"],
  "properties": {
    "financeID": {
      "type": "string",
      "description": "Unique identifier for the finance element"
    },
    "title": {
      "type": "string",
      "description": "The name or title of the financial structure or element"
    },
    "description": {
      "type": "string",
      "description": "A detailed explanation of the financial element"
    },
    "financeDefinition": {
      "type": "string",
      "description": "Definition of financial boundaries and characteristics"
    },
    "orgUnitTitle": {
      "type": "string",
      "description": "The organization unit(s) responsible for financial management"
    },
    "orgUnitRoles": {
      "type": "array",
      "description": "Specific roles within the organization unit that manage financial elements",
      "items": {
        "type": "string"
      }
    },
    "totalValue": {
      "type": "object",
      "description": "Current and projected financial dimensions",
      "properties": {
        "currentValue": {
          "type": "string",
          "description": "Current financial value"
        },
        "currency": {
          "type": "string",
          "description": "Currency code"
        },
        "fiscalYear": {
          "type": "string",
          "description": "Year of measurement"
        },
        "projectedValue": {
          "type": "string",
          "description": "Projected financial value"
        },
        "projectionYear": {
          "type": "string",
          "description": "Year of projection"
        },
        "valuationMethod": {
          "type": "string",
          "description": "Method used to calculate financial value"
        }
      }
    },
    "accountingTreatment": {
      "type": "string",
      "description": "How the financial element is treated in accounting systems",
      "enum": ["operating", "capital", "asset", "liability", "equity", "revenue", "expense", "other"]
    },
    "fiscalPeriod": {
      "type": "object",
      "description": "Time period for financial management",
      "properties": {
        "startDate": {
          "type": "string",
          "format": "date",
          "description": "Start date of fiscal period"
        },
        "endDate": {
          "type": "string",
          "format": "date",
          "description": "End date of fiscal period"
        },
        "periodType": {
          "type": "string",
          "description": "Type of fiscal period",
          "enum": ["annual", "quarterly", "monthly", "multi-year", "project-based", "other"]
        }
      }
    },
    "governanceModel": {
      "type": "string",
      "description": "Approach to financial governance and oversight"
    },
    "complianceRequirements": {
      "type": "array",
      "description": "Regulatory and reporting requirements for financial management",
      "items": {
        "type": "string"
      }
    },
    "approvalAuthority": {
      "type": "array",
      "description": "Roles or bodies with approval authority for financial decisions",
      "items": {
        "type": "string"
      }
    },
    "marketInfluences": {
      "type": "array",
      "description": "Market factors affecting the financial element",
      "items": {
        "type": "string"
      }
    },
    "regulatoryFactors": {
      "type": "array",
      "description": "Regulatory influences on financial management",
      "items": {
        "type": "string"
      }
    },
    "economicConditions": {
      "type": "array",
      "description": "Economic factors affecting financial element",
      "items": {
        "type": "string"
      }
    },
    "strategicPriority": {
      "type": "object",
      "description": "Level of strategic importance",
      "properties": {
        "priorityLevel": {
          "type": "string",
          "description": "Priority level",
          "enum": ["low", "medium", "high", "critical"]
        },
        "description": {
          "type": "string",
          "description": "Description of strategic relevance"
        }
      }
    },
    "riskProfile": {
      "type": "object",
      "description": "Risk characteristics of the financial element",
      "properties": {
        "riskLevel": {
          "type": "string",
          "description": "Overall risk level",
          "enum": ["very low", "low", "moderate", "high", "very high"]
        },
        "description": {
          "type": "string",
          "description": "Description of risk factors"
        },
        "mitigationStrategies": {
          "type": "array",
          "description": "Approaches to managing identified risks",
          "items": {
            "type": "string"
          }
        }
      }
    },
    "performanceIndicators": {
      "type": "array",
      "description": "Metrics used to measure financial performance",
      "items": {
        "type": "object",
        "properties": {
          "metricName": {
            "type": "string",
            "description": "Name of the performance metric"
          },
          "metricDescription": {
            "type": "string",
            "description": "Description of what the metric measures"
          },
          "currentValue": {
            "type": "string",
            "description": "Current performance value"
          },
          "targetValue": {
            "type": "string",
            "description": "Target performance value"
          },
          "unit": {
            "type": "string",
            "description": "Unit of measurement"
          }
        }
      }
    },
    "dependencies": {
      "type": "array",
      "description": "Other domains, processes, or systems supporting financial management",
      "items": {
        "type": "object",
        "properties": {
          "dependencyType": {
            "type": "string",
            "description": "Type of dependency"
          },
          "domainType": {
            "type": "string",
            "description": "Type of domain this depends on",
            "enum": ["Capability", "Service", "Product", "Information", "Value Stream", "Strategy", "Organization", "Technology", "Initiative", "Customer", "Market", "Other"]
          },
          "entityID": {
            "type": "string",
            "description": "ID of the entity being depended upon"
          },
          "description": {
            "type": "string",
            "description": "Description of the dependency"
          }
        }
      }
    },
    "relatedFinancialElements": {
      "type": "array",
      "description": "Other financial elements with relationships to this one",
      "items": {
        "type": "object",
        "properties": {
          "elementID": {
            "type": "string",
            "description": "ID of the related financial element"
          },
          "relationshipType": {
            "type": "string",
            "description": "Type of relationship",
            "enum": ["funds", "enables", "constraints", "depends on", "influences", "measures", "allocates to", "derives from", "other"]
          },
          "relationshipStrength": {
            "type": "integer",
            "description": "Strength of the relationship (1-5)",
            "minimum": 1,
            "maximum": 5
          }
        }
      }
    },
    "improvementOpportunities": {
      "type": "array",
      "description": "Areas where financial management can be enhanced",
      "items": {
        "type": "string"
      }
    }
  }
}

Financial Resource Element Schema

Code Block
{
  "$schema": "http://json-schema.org/draft-07/schema#",
  "title": "Financial Resource Schema",
  "description": "Schema for Financial Resource element in the Finance domain",
  "type": "object",
  "required": ["resourceID", "resourceName", "description", "orgUnitTitle"],
  "properties": {
    "resourceID": {
      "type": "string",
      "description": "Unique identifier for the financial resource"
    },
    "resourceName": {
      "type": "string",
      "description": "Name of the specific financial resource"
    },
    "description": {
      "type": "string",
      "description": "Detailed description of the financial resource"
    },
    "orgUnitTitle": {
      "type": "string",
      "description": "The organization unit responsible for managing this resource"
    },
    "financeID": {
      "type": "string",
      "description": "ID of the finance domain this resource belongs to"
    },
    "resourceType": {
      "type": "string",
      "description": "Classification of financial resource",
      "enum": ["cash", "investment", "credit-facility", "accounts-receivable", "fixed-asset", "intangible-asset", "equity", "debt", "grant", "other"]
    },
    "resourceValue": {
      "type": "object",
      "description": "Current value and valuation details",
      "properties": {
        "amount": {
          "type": "number",
          "description": "Numerical value"
        },
        "currency": {
          "type": "string",
          "description": "Currency code"
        },
        "valuationDate": {
          "type": "string",
          "format": "date",
          "description": "Date of valuation"
        },
        "valuationMethod": {
          "type": "string",
          "description": "Method used for valuation"
        }
      }
    },
    "accountingClassification": {
      "type": "string",
      "description": "How the resource is classified in accounting systems",
      "enum": ["current-asset", "non-current-asset", "current-liability", "non-current-liability", "equity", "revenue", "expense", "other"]
    },
    "resourceLifecycle": {
      "type": "object",
      "description": "Lifecycle information for the resource",
      "properties": {
        "acquisitionDate": {
          "type": "string",
          "format": "date",
          "description": "When the resource was acquired"
        },
        "maturityDate": {
          "type": "string",
          "format": "date",
          "description": "When the resource matures or expires"
        },
        "lifecycleStage": {
          "type": "string",
          "description": "Current stage in the resource lifecycle",
          "enum": ["planning", "acquisition", "active", "declining", "disposal", "retired"]
        },
        "refreshCycle": {
          "type": "string",
          "description": "Frequency of resource renewal or review"
        }
      }
    },
    "riskProfile": {
      "type": "object",
      "description": "Risk characteristics of the resource",
      "properties": {
        "riskLevel": {
          "type": "string",
          "description": "Overall risk assessment",
          "enum": ["very-low", "low", "moderate", "high", "very-high"]
        },
        "riskFactors": {
          "type": "array",
          "description": "Specific risk elements",
          "items": {
            "type": "string"
          }
        },
        "mitigationStrategies": {
          "type": "array",
          "description": "Approaches to manage risks",
          "items": {
            "type": "string"
          }
        }
      }
    },
    "performanceBenchmarks": {
      "type": "array",
      "description": "Key metrics for evaluating resource performance",
      "items": {
        "type": "object",
        "properties": {
          "metricName": {
            "type": "string",
            "description": "Name of benchmark metric"
          },
          "currentValue": {
            "type": "string",
            "description": "Current performance"
          },
          "targetValue": {
            "type": "string",
            "description": "Target performance"
          },
          "benchmark": {
            "type": "string",
            "description": "Industry or internal benchmark"
          }
        }
      }
    },
    "strategicPurpose": {
      "type": "string",
      "description": "How this resource supports strategic objectives"
    },
    "governanceControls": {
      "type": "array",
      "description": "Controls and governance applied to the resource",
      "items": {
        "type": "object",
        "properties": {
          "controlName": {
            "type": "string",
            "description": "Name of control"
          },
          "controlDescription": {
            "type": "string",
            "description": "Description of control purpose"
          },
          "complianceStatus": {
            "type": "string",
            "description": "Current compliance status",
            "enum": ["compliant", "non-compliant", "remediation", "waiver", "not-applicable"]
          }
        }
      }
    },
    "linkedCapabilities": {
      "type": "array",
      "description": "Business capabilities supported by this resource",
      "items": {
        "type": "object",
        "properties": {
          "capabilityID": {
            "type": "string",
            "description": "ID of related capability"
          },
          "relationshipType": {
            "type": "string",
            "description": "Nature of relationship",
            "enum": ["enables", "constrains", "funded by", "measured by", "other"]
          },
          "importanceLevel": {
            "type": "integer",
            "description": "Importance to capability (1-5)",
            "minimum": 1,
            "maximum": 5
          }
        }
      }
    },
    "monitoringFrequency": {
      "type": "string",
      "description": "How often this resource is formally assessed",
      "enum": ["real-time", "daily", "weekly", "monthly", "quarterly", "annually", "event-based"]
    },
    "lastUpdated": {
      "type": "string",
      "format": "date",
      "description": "Date of last resource assessment"
    }
  }
}

Budget Element Schema

Code Block
{
  "$schema": "http://json-schema.org/draft-07/schema#",
  "title": "Budget Schema",
  "description": "Schema for Budget element in the Finance domain",
  "type": "object",
  "required": ["budgetID", "budgetName", "description", "orgUnitTitle"],
  "properties": {
    "budgetID": {
      "type": "string",
      "description": "Unique identifier for the budget"
    },
    "budgetName": {
      "type": "string",
      "description": "Name of the specific budget"
    },
    "description": {
      "type": "string",
      "description": "Detailed explanation of the budget's purpose and scope"
    },
    "orgUnitTitle": {
      "type": "string",
      "description": "The organization unit responsible for this budget"
    },
    "financeID": {
      "type": "string",
      "description": "ID of the finance domain this budget belongs to"
    },
    "budgetType": {
      "type": "string",
      "description": "Classification of budget",
      "enum": ["operating", "capital", "project", "program", "department", "enterprise", "other"]
    },
    "budgetPeriod": {
      "type": "object",
      "description": "Time period covered by the budget",
      "properties": {
        "startDate": {
          "type": "string",
          "format": "date",
          "description": "Starting date of budget period"
        },
        "endDate": {
          "type": "string",
          "format": "date",
          "description": "Ending date of budget period"
        },
        "fiscalYear": {
          "type": "string",
          "description": "Fiscal year designation"
        },
        "periodType": {
          "type": "string",
          "description": "Type of budgeting period",
          "enum": ["annual", "quarterly", "monthly", "multi-year", "project-lifecycle", "rolling", "other"]
        }
      }
    },
    "totalAmount": {
      "type": "object",
      "description": "Total budget amount",
      "properties": {
        "amount": {
          "type": "number",
          "description": "Numerical value"
        },
        "currency": {
          "type": "string",
          "description": "Currency code"
        },
        "amountType": {
          "type": "string",
          "description": "Whether amount is planned, approved, or actual",
          "enum": ["planned", "approved", "revised", "forecasted", "actual"]
        }
      }
    },
    "budgetCategories": {
      "type": "array",
      "description": "Major categories within the budget",
      "items": {
        "type": "object",
        "properties": {
          "categoryName": {
            "type": "string",
            "description": "Name of budget category"
          },
          "categoryDescription": {
            "type": "string",
            "description": "Description of what the category includes"
          },
          "allocation": {
            "type": "number",
            "description": "Amount allocated to this category"
          },
          "allocationPercentage": {
            "type": "number",
            "description": "Percentage of total budget"
          }
        }
      }
    },
    "allocationMethodology": {
      "type": "string",
      "description": "Approach used to allocate funds across categories",
      "enum": ["zero-based", "incremental", "activity-based", "value-based", "priority-based", "other"]
    },
    "approvalStatus": {
      "type": "string",
      "description": "Current approval status of the budget",
      "enum": ["draft", "submitted", "under-review", "approved", "rejected", "revised"]
    },
    "approvalAuthority": {
      "type": "string",
      "description": "Individual or group with budget approval authority"
    },
    "performanceTracking": {
      "type": "array",
      "description": "Metrics for tracking budget performance",
      "items": {
        "type": "object",
        "properties": {
          "metricName": {
            "type": "string",
            "description": "Name of performance metric"
          },
          "currentValue": {
            "type": "string",
            "description": "Current value"
          },
          "targetValue": {
            "type": "string",
            "description": "Target or benchmark value"
          },
          "variance": {
            "type": "string",
            "description": "Difference between actual and planned"
          },
          "varianceExplanation": {
            "type": "string",
            "description": "Explanation for significant variances"
          }
        }
      }
    },
    "strategicAlignment": {
      "type": "array",
      "description": "How the budget aligns with strategic objectives",
      "items": {
        "type": "object",
        "properties": {
          "objectiveID": {
            "type": "string",
            "description": "ID of related strategic objective"
          },
          "alignmentDescription": {
            "type": "string",
            "description": "How budget supports this objective"
          },
          "allocationPercentage": {
            "type": "number",
            "description": "Percentage of budget supporting this objective"
          }
        }
      }
    },
    "assumptions": {
      "type": "array",
      "description": "Key assumptions underlying budget",
      "items": {
        "type": "object",
        "properties": {
          "assumption": {
            "type": "string",
            "description": "Description of assumption"
          },
          "impact": {
            "type": "string",
            "description": "Potential impact on budget"
          },
          "confidenceLevel": {
            "type": "string",
            "description": "Confidence in assumption",
            "enum": ["very-low", "low", "moderate", "high", "very-high"]
          }
        }
      }
    },
    "revisionHistory": {
      "type": "array",
      "description": "History of budget revisions",
      "items": {
        "type": "object",
        "properties": {
          "revisionDate": {
            "type": "string",
            "format": "date",
            "description": "Date of revision"
          },
          "revisionDescription": {
            "type": "string",
            "description": "Description of changes made"
          },
          "previousAmount": {
            "type": "number",
            "description": "Amount before revision"
          },
          "revisedAmount": {
            "type": "number",
            "description": "Amount after revision"
          },
          "approvedBy": {
            "type": "string",
            "description": "Person who approved revision"
          }
        }
      }
    },
    "linkedInitiatives": {
      "type": "array",
      "description": "Initiatives funded by this budget",
      "items": {
        "type": "object",
        "properties": {
          "initiativeID": {
            "type": "string",
            "description": "ID of linked initiative"
          },
          "allocation": {
            "type": "number",
            "description": "Amount allocated to initiative"
          },
          "allocationPercentage": {
            "type": "number",
            "description": "Percentage of total budget"
          }
        }
      }
    },
    "governanceControls": {
      "type": "array",
      "description": "Controls governing budget management",
      "items": {
        "type": "string"
      }
    },
    "lastUpdated": {
      "type": "string",
      "format": "date",
      "description": "Date of last budget update"
    }
  }
}

Investment Element Schema

Code Block
{
  "$schema": "http://json-schema.org/draft-07/schema#",
  "title": "Investment Schema",
  "description": "Schema for Investment element in the Finance domain",
  "type": "object",
  "required": ["investmentID", "investmentName", "description", "orgUnitTitle"],
  "properties": {
    "investmentID": {
      "type": "string",
      "description": "Unique identifier for the investment"
    },
    "investmentName": {
      "type": "string",
      "description": "Name of the specific investment"
    },
    "description": {
      "type": "string",
      "description": "Detailed explanation of the investment"
    },
    "orgUnitTitle": {
      "type": "string",
      "description": "The organization unit responsible for this investment"
    },
    "financeID": {
      "type": "string",
      "description": "ID of the finance domain this investment belongs to"
    },
    "investmentType": {
      "type": "string",
      "description": "Classification of investment",
      "enum": ["capital", "research-development", "acquisition", "infrastructure", "capability", "workforce", "digital", "market-expansion", "other"]
    },
    "investmentAmount": {
      "type": "object",
      "description": "Financial dimensions of the investment",
      "properties": {
        "amount": {
          "type": "number",
          "description": "Numerical value"
        },
        "currency": {
          "type": "string",
          "description": "Currency code"
        },
        "timeframe": {
          "type": "string",
          "description": "Period over which investment occurs"
        }
      }
    },
    "investmentTimeline": {
      "type": "object",
      "description": "Temporal aspects of the investment",
      "properties": {
        "startDate": {
          "type": "string",
          "format": "date",
          "description": "When investment begins"
        },
        "endDate": {
          "type": "string",
          "format": "date",
          "description": "When investment completes"
        },
        "keyMilestones": {
          "type": "array",
          "description": "Critical points in investment timeline",
          "items": {
            "type": "object",
            "properties": {
              "milestoneName": {
                "type": "string",
                "description": "Name of milestone"
              },
              "milestoneDate": {
                "type": "string",
                "format": "date",
                "description": "Expected date"
              },
              "description": {
                "type": "string",
                "description": "Description of milestone"
              }
            }
          }
        }
      }
    },
    "expectedReturns": {
      "type": "object",
      "description": "Anticipated benefits from investment",
      "properties": {
        "financialReturns": {
          "type": "object",
          "description": "Monetary returns expected",
          "properties": {
            "roi": {
              "type": "number",
              "description": "Return on investment percentage"
            },
            "paybackPeriod": {
              "type": "string",
              "description": "Time to recoup investment"
            },
            "npv": {
              "type": "number",
              "description": "Net present value"
            },
            "irr": {
              "type": "number",
              "description": "Internal rate of return"
            }
          }
        },
        "nonFinancialReturns": {
          "type": "array",
          "description": "Non-monetary benefits expected",
          "items": {
            "type": "string"
          }
        },
        "timeHorizon": {
          "type": "string",
          "description": "When returns are expected to materialize",
          "enum": ["immediate", "short-term", "medium-term", "long-term"]
        }
      }
    },
    "riskAssessment": {
      "type": "object",
      "description": "Evaluation of investment risks",
      "properties": {
        "overallRisk": {
          "type": "string",
          "description": "Aggregate risk level",
          "enum": ["very-low", "low", "moderate", "high", "very-high"]
        },
        "riskFactors": {
          "type": "array",
          "description": "Specific risk components",
          "items": {
            "type": "object",
            "properties": {
              "factor": {
                "type": "string",
                "description": "Risk factor description"
              },
              "probability": {
                "type": "string",
                "description": "Likelihood of occurrence",
                "enum": ["very-low", "low", "moderate", "high", "very-high"]
              },
              "impact": {
                "type": "string",
                "description": "Potential impact severity",
                "enum": ["minimal", "minor", "moderate", "significant", "severe"]
              },
              "mitigationStrategy": {
                "type": "string",
                "description": "Approach to managing this risk"
              }
            }
          }
        }
      }
    },
    "strategicAlignment": {
      "type": "object",
      "description": "How investment supports strategy",
      "properties": {
        "alignmentLevel": {
          "type": "string",
          "description": "Degree of strategic alignment",
          "enum": ["minimal", "partial", "moderate", "strong", "critical"]
        },
        "strategicObjectives": {
          "type": "array",
          "description": "Strategic objectives supported",
          "items": {
            "type": "object",
            "properties": {
              "objectiveID": {
                "type": "string",
                "description": "ID of strategic objective"
              },
              "contributionDescription": {
                "type": "string",
                "description": "How investment contributes"
              }
            }
          }
        }
      }
    },
    "governanceModel": {
      "type": "object",
      "description": "How investment is governed",
      "properties": {
        "approvalAuthority": {
          "type": "string",
          "description": "Who approves the investment"
        },
        "reviewProcess": {
          "type": "string",
          "description": "Process for reviewing performance"
        },
        "escallationPath": {
          "type": "string",
          "description": "Path for addressing issues"
        }
      }
    },
    "performanceMetrics": {
      "type": "array",
      "description": "Metrics for measuring investment success",
      "items": {
        "type": "object",
        "properties": {
          "metricName": {
            "type": "string",
            "description": "Name of metric"
          },
          "metricDescription": {
            "type": "string",
            "description": "What the metric measures"
          },
          "targetValue": {
            "type": "string",
            "description": "Goal to achieve"
          },
          "currentValue": {
            "type": "string",
            "description": "Present measurement"
          },
          "measurementFrequency": {
            "type": "string",
            "description": "How often measured"
          }
        }
      }
    },
    "fundingSources": {
      "type": "array",
      "description": "Sources of investment funding",
      "items": {
        "type": "object",
        "properties": {
          "sourceName": {
            "type": "string",
            "description": "Name of funding source"
          },
          "amount": {
            "type": "number",
            "description": "Amount from this source"
          },
          "percentage": {
            "type": "number",
            "description": "Percentage of total funding"
          }
        }
      }
    },
    "alternativesConsidered": {
      "type": "array",
      "description": "Alternative investment options evaluated",
      "items": {
        "type": "object",
        "properties": {
          "alternativeName": {
            "type": "string",
            "description": "Name of alternative"
          },
          "description": {
            "type": "string",
            "description": "Description of alternative"
          },
          "reason": {
            "type": "string",
            "description": "Why not selected"
          }
        }
      }
    },
    "lastReviewed": {
      "type": "string",
      "format": "date",
      "description": "Date of last investment review"
    },
    "status": {
      "type": "string",
      "description": "Current status of the investment",
      "enum": ["proposed", "approved", "active", "completed", "cancelled", "on-hold"]
    }
  }
}

Revenue Stream Element Schema

Code Block
{
  "$schema": "http://json-schema.org/draft-07/schema#",
  "title": "Revenue Stream Schema",
  "description": "Schema for Revenue Stream element in the Finance domain",
  "type": "object",
  "required": ["streamID", "streamName", "description", "orgUnitTitle"],
  "properties": {
    "streamID": {
      "type": "string",
      "description": "Unique identifier for the revenue stream"
    },
    "streamName": {
      "type": "string",
      "description": "Name of the specific revenue stream"
    },
    "description": {
      "type": "string",
      "description": "Detailed explanation of the revenue stream"
    },
    "orgUnitTitle": {
      "type": "string",
      "description": "The organization unit responsible for this revenue stream"
    },
    "financeID": {
      "type": "string",
      "description": "ID of the finance domain this revenue stream belongs to"
    },
    "revenueType": {
      "type": "string",
      "description": "Classification of revenue",
      "enum": ["product-sales", "service-fees", "subscription", "licensing", "advertising", "interest", "royalties", "grants", "donation", "other"]
    },
    "revenueModel": {
      "type": "string",
      "description": "Business model for generating revenue",
      "enum": ["one-time", "recurring", "consumption-based", "freemium", "tiered", "bundled", "value-based", "outcome-based", "other"]
    },
    "sourceOfRevenue": {
      "type": "object",
      "description": "Origin of the revenue stream",
      "properties": {
        "sourceType": {
          "type": "string",
          "description": "Type of revenue source",
          "enum": ["customer-segment", "product-line", "service-offering", "geographic-market", "channel", "other"]
        },
        "sourceID": {
          "type": "string",
          "description": "ID of related source entity"
        },
        "sourceName": {
          "type": "string",
          "description": "Name of related source entity"
        },
        "contribution": {
          "type": "string",
          "description": "How source contributes to revenue"
        }
      }
    },
    "financialPerformance": {
      "type": "object",
      "description": "Financial metrics for the revenue stream",
      "properties": {
        "currentRevenue": {
          "type": "number",
          "description": "Current revenue amount"
        },
        "currency": {
          "type": "string",
          "description": "Currency code"
        },
        "timeframe": {
          "type": "string",
          "description": "Period covered by current figure"
        },
        "revenueGrowth": {
          "type": "number",
          "description": "Growth rate percentage"
        },
        "projectedRevenue": {
          "type": "number",
          "description": "Projected future revenue"
        },
        "projectionTimeframe": {
          "type": "string",
          "description": "Period for projection"
        }
      }
    },
    "profitabilityMetrics": {
      "type": "object",
      "description": "Metrics related to profitability",
      "properties": {
        "grossMargin": {
          "type": "number",
          "description": "Gross margin percentage"
        },
        "netMargin": {
          "type": "number",
          "description": "Net margin percentage"
        },
        "contributionMargin": {
          "type": "number",
          "description": "Contribution margin percentage"
        },
        "unitEconomics": {
          "type": "string",
          "description": "Economics at individual unit level"
        }
      }
    },
    "marketDynamics": {
      "type": "object",
      "description": "Market context for revenue stream",
      "properties": {
        "marketSize": {
          "type": "string",
          "description": "Total addressable market"
        },
        "marketShare": {
          "type": "number",
          "description": "Current market share percentage"
        },
        "competitiveIntensity": {
          "type": "string",
          "description": "Level of competition",
          "enum": ["very-low", "low", "moderate", "high", "very-high"]
        },
        "marketTrends": {
          "type": "array",
          "description": "Trends affecting this revenue stream",
          "items": {
            "type": "string"
          }
        }
      }
    },
    "pricingStrategy": {
      "type": "object",
      "description": "Approach to pricing and monetization",
      "properties": {
        "pricingModel": {
          "type": "string",
          "description": "Method for determining price",
          "enum": ["cost-plus", "value-based", "competitive", "penetration", "skimming", "dynamic", "tiered", "other"]
        },
        "pricePoints": {
          "type": "array",
          "description": "Key price points",
          "items": {
            "type": "object",
            "properties": {
              "name": {
                "type": "string",
                "description": "Name of price point"
              },
              "amount": {
                "type": "number",
                "description": "Price amount"
              },
              "unit": {
                "type": "string",
                "description": "Unit of pricing"
              }
            }
          }
        },
        "discountStrategy": {
          "type": "string",
          "description": "Approach to discounting"
        }
      }
    },
    "customerAnalysis": {
      "type": "object",
      "description": "Customer aspects of revenue stream",
      "properties": {
        "customerLifetimeValue": {
          "type": "number",
          "description": "Average customer lifetime value"
        },
        "acquisitionCost": {
          "type": "number",
          "description": "Customer acquisition cost"
        },
        "churnRate": {
          "type": "number",
          "description": "Customer churn percentage"
        },
        "customerConcentration": {
          "type": "number",
          "description": "Percentage from top customers"
        }
      }
    },
    "seasonality": {
      "type": "object",
      "description": "Seasonal patterns in revenue",
      "properties": {
        "hasSeasonality": {
          "type": "boolean",
          "description": "Whether seasonality exists"
        },
        "seasonalPattern": {
          "type": "string",
          "description": "Description of seasonal patterns"
        },
        "peakPeriods": {
          "type": "array",
          "description": "Times of highest revenue",
          "items": {
            "type": "string"
          }
        },
        "lowPeriods": {
          "type": "array",
          "description": "Times of lowest revenue",
          "items": {
            "type": "string"
          }
        }
      }
    },
    "growthStrategies": {
      "type": "array",
      "description": "Approaches to growing this revenue stream",
      "items": {
        "type": "object",
        "properties": {
          "strategyName": {
            "type": "string",
            "description": "Name of growth strategy"
          },
          "description": {
            "type": "string",
            "description": "Description of strategy"
          },
          "expectedImpact": {
            "type": "string",
            "description": "Anticipated result"
          },
          "timeframe": {
            "type": "string",
            "description": "When results expected"
          }
        }
      }
    },
    "riskFactors": {
      "type": "array",
      "description": "Risks affecting this revenue stream",
      "items": {
        "type": "object",
        "properties": {
          "riskName": {
            "type": "string",
            "description": "Name of risk factor"
          },
          "description": {
            "type": "string",
            "description": "Description of risk"
          },
          "likelihood": {
            "type": "string",
            "description": "Probability of occurrence",
            "enum": ["very-low", "low", "moderate", "high", "very-high"]
          },
          "impact": {
            "type": "string",
            "description": "Potential impact severity",
            "enum": ["minimal", "minor", "moderate", "significant", "severe"]
          },
          "mitigationStrategy": {
            "type": "string",
            "description": "Approach to managing risk"
          }
        }
      }
    },
    "linkedProducts": {
      "type": "array",
      "description": "Products generating this revenue stream",
      "items": {
        "type": "object",
        "properties": {
          "productID": {
            "type": "string",
            "description": "ID of the linked product"
          },
          "revenueContribution": {
            "type": "number",
            "description": "Percentage of stream revenue"
          },
          "relationship": {
            "type": "string",
            "description": "How product relates to stream"
          }
        }
      }
    },
    "strategicImportance": {
      "type": "object",
      "description": "Strategic significance of this revenue stream",
      "properties": {
        "importanceLevel": {
          "type": "string",
          "description": "Level of strategic importance",
          "enum": ["minor", "moderate", "important", "critical", "core"]
        },
        "strategicRole": {
          "type": "string",
          "description": "Function in overall strategy",
          "enum": ["core-business", "growth-driver", "emerging-opportunity", "legacy", "cash-generator", "market-entry", "complementary", "other"]
        },
        "futureOutlook": {
          "type": "string",
          "description": "Long-term perspective on stream"
        }
      }
    },
    "performanceIndicators": {
      "type": "array",
      "description": "KPIs for measuring stream performance",
      "items": {
        "type": "object",
        "properties": {
          "indicatorName": {
            "type": "string",
            "description": "Name of KPI"
          },
          "indicatorDescription": {
            "type": "string",
            "description": "What KPI measures"
          },
          "currentValue": {
            "type": "string",
            "description": "Current measurement"
          },
          "targetValue": {
            "type": "string",
            "description": "Goal to achieve"
          },
          "trend": {
            "type": "string",
            "description": "Direction of movement",
            "enum": ["improving", "stable", "declining", "mixed", "unknown"]
          }
        }
      }
    },
    "lastUpdated": {
      "type": "string",
      "format": "date",
      "description": "Date of last analysis update"
    }
  }
}

Cost Structure Element Schema

Code Block
{
  "$schema": "http://json-schema.org/draft-07/schema#",
  "title": "Cost Structure Schema",
  "description": "Schema for Cost Structure element in the Finance domain",
  "type": "object",
  "required": ["costStructureID", "structureName", "description", "orgUnitTitle"],
  "properties": {
    "costStructureID": {
      "type": "string",
      "description": "Unique identifier for the cost structure"
    },
    "structureName": {
      "type": "string",
      "description": "Name of the specific cost structure"
    },
    "description": {
      "type": "string",
      "description": "Detailed explanation of the cost structure"
    },
    "orgUnitTitle": {
      "type": "string",
      "description": "The organization unit associated with this cost structure"
    },
    "financeID": {
      "type": "string",
      "description": "ID of the finance domain this cost structure belongs to"
    },
    "costClassification": {
      "type": "string",
      "description": "Primary classification of the cost structure",
      "enum": ["product", "service", "department", "project", "program", "customer-segment", "enterprise", "other"]
    },
    "totalCost": {
      "type": "object",
      "description": "Overall cost dimensions",
      "properties": {
        "amount": {
          "type": "number",
          "description": "Total cost amount"
        },
        "currency": {
          "type": "string",
          "description": "Currency code"
        },
        "timeframe": {
          "type": "string",
          "description": "Period covered"
        }
      }
    },
    "fixedCosts": {
      "type": "object",
      "description": "Costs that remain constant regardless of activity level",
      "properties": {
        "amount": {
          "type": "number",
          "description": "Total fixed costs"
        },
        "percentage": {
          "type": "number",
          "description": "Percentage of total costs"
        },
        "components": {
          "type": "array",
          "description": "Major fixed cost categories",
          "items": {
            "type": "object",
            "properties": {
              "componentName": {
                "type": "string",
                "description": "Name of cost component"
              },
              "amount": {
                "type": "number",
                "description": "Component amount"
              },
              "percentage": {
                "type": "number",
                "description": "Percentage of fixed costs"
              }
            }
          }
        }
      }
    },
    "variableCosts": {
      "type": "object",
      "description": "Costs that change with activity level",
      "properties": {
        "amount": {
          "type": "number",
          "description": "Total variable costs"
        },
        "percentage": {
          "type": "number",
          "description": "Percentage of total costs"
        },
        "components": {
          "type": "array",
          "description": "Major variable cost categories",
          "items": {
            "type": "object",
            "properties": {
              "componentName": {
                "type": "string",
                "description": "Name of cost component"
              },
              "amount": {
                "type": "number",
                "description": "Component amount"
              },
              "percentage": {
                "type": "number",
                "description": "Percentage of variable costs"
              },
              "driver": {
                "type": "string",
                "description": "What drives this cost"
              }
            }
          }
        }
      }
    },
    "directCosts": {
      "type": "object",
      "description": "Costs directly attributable to specific outputs",
      "properties": {
        "amount": {
          "type": "number",
          "description": "Total direct costs"
        },
        "percentage": {
          "type": "number",
          "description": "Percentage of total costs"
        },
        "categories": {
          "type": "array",
          "description": "Major direct cost categories",
          "items": {
            "type": "object",
            "properties": {
              "categoryName": {
                "type": "string",
                "description": "Name of cost category"
              },
              "amount": {
                "type": "number",
                "description": "Category amount"
              },
              "percentage": {
                "type": "number",
                "description": "Percentage of direct costs"
              }
            }
          }
        }
      }
    },
    "indirectCosts": {
      "type": "object",
      "description": "Costs not directly attributable to specific outputs",
      "properties": {
        "amount": {
          "type": "number",
          "description": "Total indirect costs"
        },
        "percentage": {
          "type": "number",
          "description": "Percentage of total costs"
        },
        "categories": {
          "type": "array",
          "description": "Major indirect cost categories",
          "items": {
            "type": "object",
            "properties": {
              "categoryName": {
                "type": "string",
                "description": "Name of cost category"
              },
              "amount": {
                "type": "number",
                "description": "Category amount"
              },
              "percentage": {
                "type": "number",
                "description": "Percentage of indirect costs"
              },
              "allocationMethod": {
                "type": "string",
                "description": "How cost is allocated"
              }
            }
          }
        }
      }
    },
    "costDrivers": {
      "type": "array",
      "description": "Factors that influence cost levels",
      "items": {
        "type": "object",
        "properties": {
          "driverName": {
            "type": "string",
            "description": "Name of cost driver"
          },
          "description": {
            "type": "string",
            "description": "How driver affects costs"
          },
          "impactLevel": {
            "type": "string",
            "description": "Degree of influence",
            "enum": ["minor", "moderate", "significant", "critical"]
          },
          "affected Components": {
            "type": "array",
            "description": "Cost components affected",
            "items": {
              "type": "string"
            }
          }
        }
      }
    },
    "costTrends": {
      "type": "object",
      "description": "Cost movement patterns over time",
      "properties": {
        "overallTrend": {
          "type": "string",
          "description": "Direction of overall costs",
          "enum": ["decreasing", "stable", "increasing", "volatile"]
        },
        "annualGrowthRate": {
          "type": "number",
          "description": "Year-over-year percentage change"
        },
        "significantTrends": {
          "type": "array",
          "description": "Notable cost trend patterns",
          "items": {
            "type": "object",
            "properties": {
              "trendDescription": {
                "type": "string",
                "description": "Description of trend"
              },
              "affectedComponents": {
                "type": "array",
                "description": "Components affected",
                "items": {
                  "type": "string"
                }
              },
              "impact": {
                "type": "string",
                "description": "Impact on overall costs"
              }
            }
          }
        }
      }
    },
    "costAllocationModel": {
      "type": "object",
      "description": "How costs are distributed across the organization",
      "properties": {
        "allocationApproach": {
          "type": "string",
          "description": "Overall methodology",
          "enum": ["activity-based", "direct", "proportional", "consumption-based", "equal-division", "tiered", "other"]
        },
        "allocationBasis": {
          "type": "string",
          "description": "Primary metric for allocation"
        },
        "costPools": {
          "type": "array",
          "description": "Groupings for allocation purposes",
          "items": {
            "type": "object",
            "properties": {
              "poolName": {
                "type": "string",
                "description": "Name of cost pool"
              },
              "amount": {
                "type": "number",
                "description": "Total amount in pool"
              },
              "allocationMethod": {
                "type": "string",
                "description": "How pool is allocated"
              }
            }
          }
        }
      }
    },
    "costEfficiencyMetrics": {
      "type": "array",
      "description": "Measures of cost performance",
      "items": {
        "type": "object",
        "properties": {
          "metricName": {
            "type": "string",
            "description": "Name of efficiency metric"
          },
          "description": {
            "type": "string",
            "description": "What the metric measures"
          },
          "currentValue": {
            "type": "string",
            "description": "Current measurement"
          },
          "targetValue": {
            "type": "string",
            "description": "Goal to achieve"
          },
          "benchmark": {
            "type": "string",
            "description": "Industry or internal benchmark"
          }
        }
      }
    },
    "costOptimizationStrategies": {
      "type": "array",
      "description": "Approaches to improving cost efficiency",
      "items": {
        "type": "object",
        "properties": {
          "strategyName": {
            "type": "string",
            "description": "Name of optimization strategy"
          },
          "description": {
            "type": "string",
            "description": "Strategy description"
          },
          "targetComponents": {
            "type": "array",
            "description": "Cost components targeted",
            "items": {
              "type": "string"
            }
          },
          "expectedSavings": {
            "type": "number",
            "description": "Anticipated cost reduction"
          },
          "implementationStatus": {
            "type": "string",
            "description": "Current state of implementation",
            "enum": ["planned", "in-progress", "completed", "cancelled"]
          }
        }
      }
    },
    "costCompetitivePosition": {
      "type": "object",
      "description": "Cost structure relative to competitors",
      "properties": {
        "overallPosition": {
          "type": "string",
          "description": "Cost position in market",
          "enum": ["advantaged", "at-parity", "disadvantaged", "mixed", "unknown"]
        },
        "keyAdvantages": {
          "type": "array",
          "description": "Areas of cost advantage",
          "items": {
            "type": "string"
          }
        },
        "keyDisadvantages": {
          "type": "array",
          "description": "Areas of cost disadvantage",
          "items": {
            "type": "string"
          }
        },
        "strategicImplications": {
          "type": "string",
          "description": "Impact on competitive strategy"
        }
      }
    },
    "financialImpact": {
      "type": "object",
      "description": "How cost structure affects financial performance",
      "properties": {
        "marginImpact": {
          "type": "string",
          "description": "Effect on profit margins"
        },
        "cashFlowImpact": {
          "type": "string",
          "description": "Effect on cash flow"
        },
        "breakEvenAnalysis": {
          "type": "string",
          "description": "Break-even findings"
        }
      }
    },
    "linkedValueStreams": {
      "type": "array",
      "description": "Value streams associated with these costs",
      "items": {
        "type": "object",
        "properties": {
          "valueStreamID": {
            "type": "string",
            "description": "ID of value stream"
          },
          "costAllocation": {
            "type": "number",
            "description": "Amount allocated to stream"
          },
          "allocationPercentage": {
            "type": "number",
            "description": "Percentage of total cost"
          }
        }
      }
    },
    "lastUpdated": {
      "type": "string",
      "format": "date",
      "description": "Date of last cost analysis update"
    }
  }
}

Cross-Domain Relationship Mappings

...

Finance Domain Schema Properties

Finance Domain Attributes

Property

Description

Example

financeID

Unique identifier for the finance element

"FIN-INV-001"

title

The name or title of the financial structure or element

"Strategic Investment Portfolio"

description

A detailed explanation of the financial element

"The corporate strategic investment portfolio supporting long-term growth initiatives"

financeDefinition

Definition of financial boundaries and characteristics

"Strategic financial resources allocated to initiatives that drive future growth"

orgUnitTitle

The organization unit(s) responsible for financial management

"Corporate Finance Division"

orgUnitRoles

Specific roles within the organization unit that manage financial elements

["Chief Financial Officer", "Investment Director"]

totalValue

Current and projected financial dimensions

{"currentValue": "$275 million", "projectedValue": "$350 million"}

accountingTreatment

How the financial element is treated in accounting systems

"capital"

fiscalPeriod

Time period for financial management

{"startDate": "2025-01-01", "endDate": "2025-12-31"}

governanceModel

Approach to financial governance and oversight

"Investment Review Board with quarterly funding gate reviews"

complianceRequirements

Regulatory and reporting requirements

["SOX Section 404 controls", "Capital allocation policy compliance"]

approvalAuthority

Roles or bodies with approval authority

["Investment Committee (<$5M)", "Board of Directors (>$25M)"]

marketInfluences

Market factors affecting the financial element

["Rising interest rates", "Industry consolidation"]

regulatoryFactors

Regulatory influences on financial management

["Capital adequacy requirements", "SEC reporting obligations"]

economicConditions

Economic factors affecting financial element

["Moderate economic growth forecast (2.7%)", "Supply chain constraints"]

strategicPriority

Level of strategic importance

{"priorityLevel": "high", "description": "Directly enables our three strategic pillars"}

riskProfile

Risk characteristics of the financial element

{"riskLevel": "moderate", "mitigationStrategies": ["Portfolio diversification"]}

performanceIndicators

Metrics used to measure financial performance

[{"metricName": "Portfolio Return on Investment", "currentValue": "16.8%"}]

dependencies

Other domains, processes, or systems supporting financial management

[{"domainType": "Strategy", "entityID": "STRAT-2025-01"}]

relatedFinancialElements

Other financial elements with relationships to this one

[{"elementID": "FIN-BUD-002", "relationshipType": "allocates to"}]

improvementOpportunities

Areas where financial management can be enhanced

["Enhanced predictive analytics for investment outcome forecasting"]

Financial Resource Element Schema

Property

Description

Example

resourceID

Unique identifier for the financial resource

"FR-CASH-001"

resourceName

Name of the specific financial resource

"Operating Cash Reserve"

description

Detailed description of the financial resource

"Primary liquidity reserve for core operations"

orgUnitTitle

Organization unit responsible for this resource

"Treasury Department"

resourceType

Classification of financial resource

"cash"

resourceValue

Current value and valuation details

{"amount": 125000000, "currency": "USD"}

accountingClassification

How resource is classified in accounting

"current-asset"

resourceLifecycle

Lifecycle information for the resource

{"lifecycleStage": "active", "refreshCycle": "Quarterly review"}

riskProfile

Risk characteristics of the resource

{"riskLevel": "low", "riskFactors": ["Interest rate exposure"]}

performanceBenchmarks

Key metrics for evaluating resource performance

[{"metricName": "Liquidity ratio", "currentValue": "2.7"}

strategicPurpose

How resource supports strategic objectives

"Provides operational flexibility and acquisition readiness"

governanceControls

Controls and governance applied to the resource

[{"controlName": "Minimum balance threshold", "controlDescription": "Maintain minimum 30-day operating expenses"}]

linkedCapabilities

Business capabilities supported by this resource

[{"capabilityID": "CAP-FIN-002", "importanceLevel": 4}]

monitoringFrequency

How often resource is formally assessed

"weekly"

Budget Element Schema

Property

Description

Example

budgetID

Unique identifier for the budget

"BUD-2025-001"

budgetName

Name of the specific budget

"IT Development Budget"

description

Detailed explanation of budget's purpose

"Annual funding for technology development initiatives"

orgUnitTitle

Organization unit responsible for this budget

"IT Division"

budgetType

Classification of budget

"capital"

budgetPeriod

Time period covered by the budget

{"startDate": "2025-01-01", "endDate": "2025-12-31"}

totalAmount

Total budget amount

{"amount": 12500000, "currency": "USD", "amountType": "approved"}

budgetCategories

Major categories within the budget

[{"categoryName": "Cloud Infrastructure", "allocation": 3200000}]

allocationMethodology

Approach used to allocate funds

"value-based"

approvalStatus

Current approval status of the budget

"approved"

performanceTracking

Metrics for tracking budget performance

[{"metricName": "Budget utilization", "currentValue": "68%"}]

strategicAlignment

How budget aligns with strategic objectives

[{"objectiveID": "OBJ-2025-03", "alignmentDescription": "Enables digital transformation"}]

assumptions

Key assumptions underlying budget

[{"assumption": "3% vendor price increase", "confidenceLevel": "high"}]

revisionHistory

History of budget revisions

[{"revisionDate": "2025-03-15", "revisedAmount": 13100000}]

linkedInitiatives

Initiatives funded by this budget

[{"initiativeID": "INIT-2025-07", "allocation": 2850000}]

Investment Element Schema

Property

Description

Example

investmentID

Unique identifier for the investment

"INV-2025-003"

investmentName

Name of the specific investment

"Customer Data Platform"

description

Detailed explanation of the investment

"Enterprise CDP implementation to unify customer data"

orgUnitTitle

Organization unit responsible for this investment

"Digital Transformation Office"

investmentType

Classification of investment

"digital"

investmentAmount

Financial dimensions of the investment

{"amount": 8500000, "currency": "USD"}

investmentTimeline

Temporal aspects of the investment

{"startDate": "2025-04-01", "endDate": "2026-03-31"}

expectedReturns

Anticipated benefits from investment

{"roi": 28, "paybackPeriod": "24 months", "npv": 3200000}

riskAssessment

Evaluation of investment risks

{"overallRisk": "moderate", "riskFactors": [{"factor": "Integration complexity", "probability": "high"}]}

strategicAlignment

How investment supports strategy

{"alignmentLevel": "strong", "strategicObjectives": [{"objectiveID": "SO-CX-001"}]}

governanceModel

How investment is governed

{"approvalAuthority": "Technology Investment Committee", "reviewProcess": "Quarterly stage gates"}

performanceMetrics

Metrics for measuring investment success

[{"metricName": "Customer data unification", "targetValue": "95%"}]

fundingSources

Sources of investment funding

[{"sourceName": "IT Capital Budget", "amount": 6800000, "percentage": 80}]

alternativesConsidered

Alternative investment options evaluated

[{"alternativeName": "Third-party data service", "reason": "Insufficient data control"}]

status

Current status of the investment

"active"

Revenue Stream Element Schema

Property

Description

Example

streamID

Unique identifier for the revenue stream

"REV-CLOUD-001"

streamName

Name of the specific revenue stream

"Cloud Services Subscription"

description

Detailed explanation of the revenue stream

"Recurring revenue from enterprise cloud platform subscriptions"

orgUnitTitle

Organization unit responsible for this revenue stream

"Cloud Solutions Division"

revenueType

Classification of revenue

"subscription"

revenueModel

Business model for generating revenue

"recurring"

sourceOfRevenue

Origin of the revenue stream

{"sourceType": "product-line", "sourceName": "Enterprise Cloud Platform"}

financialPerformance

Financial metrics for the revenue stream

{"currentRevenue": 78500000, "revenueGrowth": 23.5}

profitabilityMetrics

Metrics related to profitability

{"grossMargin": 72, "netMargin": 38}

marketDynamics

Market context for revenue stream

{"marketSize": "$15.6B", "marketShare": 3.2}

pricingStrategy

Approach to pricing and monetization

{"pricingModel": "tiered", "pricePoints": [{"name": "Basic", "amount": 10000}]}

customerAnalysis

Customer aspects of revenue stream

{"customerLifetimeValue": 385000, "churnRate": 4.2}

seasonality

Seasonal patterns in revenue

{"hasSeasonality": true, "peakPeriods": ["Q4"]}

growthStrategies

Approaches to growing this revenue stream

[{"strategyName": "Enterprise upsell", "expectedImpact": "15% growth"}]

strategicImportance

Strategic significance of this revenue stream

{"importanceLevel": "critical", "strategicRole": "growth-driver"}

performanceIndicators

KPIs for measuring stream performance

[{"indicatorName": "Customer retention", "currentValue": "94%"}]

Cost Structure Element Schema

Property

Description

Example

costStructureID

Unique identifier for the cost structure

"COST-PROD-001"

structureName

Name of the specific cost structure

"Product Development Cost Structure"

description

Detailed explanation of the cost structure

"Complete cost model for software product development"

orgUnitTitle

Organization unit associated with this cost structure

"Product Development Division"

costClassification

Primary classification of the cost structure

"product"

totalCost

Overall cost dimensions

{"amount": 43800000, "currency": "USD", "timeframe": "Annual"}

fixedCosts

Costs that remain constant regardless of activity level

{"amount": 24500000, "percentage": 56}

variableCosts

Costs that change with activity level

{"amount": 19300000, "percentage": 44}

directCosts

Costs directly attributable to specific outputs

{"amount": 36700000, "percentage": 84}

indirectCosts

Costs not directly attributable to specific outputs

{"amount": 7100000, "percentage": 16}

costDrivers

Factors that influence cost levels

[{"driverName": "Engineering headcount", "impactLevel": "critical"}]

costTrends

Cost movement patterns over time

{"overallTrend": "increasing", "annualGrowthRate": 5.8}

costAllocationModel

How costs are distributed across the organization

{"allocationApproach": "activity-based"}

costEfficiencyMetrics

Measures of cost performance

[{"metricName": "Cost per function point", "currentValue": "$1,250"}]

costOptimizationStrategies

Approaches to improving cost efficiency

[{"strategyName": "Automated testing", "expectedSavings": 1200000}]

costCompetitivePosition

Cost structure relative to competitors

{"overallPosition": "at-parity", "keyAdvantages": ["Development tooling"]}