Decision-to-Value™ · D2V™

Most CFOs have data. Few have decisions.

D2V™ is our framework for connecting cost structure, pricing logic and profitability models to the decisions that move the business, and for checking afterwards whether the value showed up.

One question, traced end to end
Illustrative example · retail banking
Decision
Keep funding this branch, or merge it?
Model
Branch margin after funds transfer pricing, cost-to-serve and capital charge
Drivers
Transactions, accounts and staff time by activity
Ledger
General ledger cost, by account and cost center
Every figure in the decision can be followed back to the ledger, and every ledger cost forward to a decision.
Why it exists

The gap is rarely the data. It's what happens between the number and the decision.

Reporting data, not decision data

Finance produces what was asked for last year. Nobody started from the decision and worked back to the information it needs.

Cost models nobody trusts

Allocations built on percentages no one can explain. When the board asks why, the answer is a spreadsheet only one person understands.

Value that is planned, never captured

The business case gets approved. Twelve months later, no one measures what was actually realized against what was committed.

The framework

Six connected stages, from strategic need to captured value

Each stage answers one question and leaves something your team can use. Skip one and the next one rests on guesswork.

Strategic needs · business questions · performance signals
→
Executed actions · captured value · organizational learning
D2V.1

Frame the decision

Which decision are we actually trying to make, and what would change if we made it well?

Leaves you withA decision statement and the business questions behind it
D2V.2

Prepare relevant information

Which financial and operational data does this decision need, beyond what reporting already produces?

Leaves you withData with a decisional purpose, sourced and owned
D2V.3

Model the economic reality

What does each product, customer, channel or unit really cost, and what does it really earn?

Leaves you withAn ABC/M cost and profitability model on Oracle EPM
D2V.4

Evaluate scenarios & trade-offs

What happens to margin, risk and capital under each alternative?

Leaves you withScenarios built on real cost logic, not flat percentages
D2V.5

Govern & communicate

Who owns the decision, and can we explain it to the board and the regulator?

Leaves you withClear accountability and a narrative every number backs
D2V.6

Execute & capture value

Did the value we committed to actually show up, and what do we adjust?

Leaves you withRealized value measured against the business case
What changes

What finance has when we leave

1 model

One cost and profitability model that finance, the board and the regulator read the same way.

Traceable

Every figure traces from the ledger to the decision it informs.

Defensible

Prices and cost-to-serve grounded in what it really costs to serve each client.

Yours

Your team runs the model when we leave. Learning-by-doing, not a black box.

How it runs

A framework, a platform and a team that learns it

D2V™ is not software. It runs on the Oracle EPM platform you already license, and StrategicFinance.ai™ agents, built on Anthropic, help your team operate the models.

Platform

Oracle EPM Cloud: EPCM, Planning, Narrative Reporting, Analytics

Methodology

ABC/M · profitability cube · rolling forecast · scenario planning

Delivery

Learning-by-doing. Your team builds the model while it learns it.

Reference frameworks

IMA · APQC · COSO ERM

Contact

Ready to build a finance function that drives decisions?

No forms and no sales team. Tell us which decision your numbers don’t support today, and you’ll get a reply from Pedro San Martín within two business days, including which stage to start with.

It helps to include
The decision. Pricing, product exit, branch or unit funding, capital allocation.
The platform. Oracle EPM module and version, or what you run today.
Who owns the model. Finance, IT or a partner, and what isn’t working.
Pedro San Martín
Founder & Principal
Price, Profitability & Cost Management
Chair, IMA Profitability & Cost Management SIG
30+ years in cost and profitability models
Naples, Florida
Central America, Panama and the Dominican Republic
Contact Leonidas Rey, PwC Interamericas, PwC Strategic Finance Center of Excellence
leonidas.rey@pwc.com