Strategic O2C Diagnostic
What if your indicators were not telling the full story?
When reporting reassures, cash reveals what the indicators conceal.
Accounting gap
Why do the aged debt report and the AR ledger never fully reconcile?DSO drift
Why is DSO deteriorating without any clear explanation?
Customer risk
Why do certain client exposures remain insufficiently qualified?
Time absorbed
Why are teams spending more time explaining variances than reducing them?
Everything appears measured,
yet visibility remains limited.
In ERP environments, standard extracts do not always reflect actual economic flows. Where reprocessing methods exist, they tend to be inconsistent — which progressively undermines the reliability of indicators.
This is most often a reconciliation and data structuring issue, rather than a simple collection delay. That is why committing to a lengthy restructuring without this baseline means accepting to operate blind.
The diagnostic informs the decision
It is a prerequisite to any structural commitment:
Restore accounts receivable clarity
Alignment between the aging report, AR ledger, receivables and operational flows to make this data fully actionable.
Identify the root causes of anomalies
Analysis of process breakdowns, post-ERP misalignments and client risk exposures.
Prioritise the levers for action
Defining priorities based on their impact on collections, with an estimate of the resources required.
6 to 12 weeks
To map out what comes next with precision.
How it works
A minimum of 6 weeks is required to produce a thorough analysis.
This can be extended to 12 weeks depending on the complexity of the business, transaction volumes, ERP architecture and the degree of data fragmentation.
The objective is to conclude the engagement with a solid, figures-based foundation from which to make informed decisions.
What I deliver:
1. Restored financial picture
- Quantified reconstruction of accounts receivable
- Aging report / AR ledger reconciliation with documented restatements
- Billing-to-collection flow analysis
2. Origin of imbalances
- Identification of significant discrepancies
- Root cause analysis: configuration, process, data governance
- Mapping of interactions between flows
3. Decision-ready view
- Qualification of major risks
- Macro classification: critical, significant, secondary
- Overall effort and impact estimate
The KPIs produced are immediately actionable by the CFO, the board and operational teams.
Engagement phases
1
Scoping
Defining the perimeter, priority issues and areas of identified tension.
2
Analysis and restatements
Reconstructing actual flows, verifying accounting consistency, recalculating indicators where necessary.
3
Qualifying the imbalances
Cause analysis, client risk assessment and measurement of financial impacts.
4
Structured findings
Prioritised presentation of action levers and a substantiated estimate of resources required.
What this means for a CFO
This engagement cuts through operational uncertainty. It provides an independent foundation to:
Assess the true scope of a future project and avoid it being oversized or misdirected.
Support a budget request with objective, quantified evidence.
Make a considered choice between in-house resources, recruitment or external support.
The operational phase remains separate and only proceeds if you choose to move forward.
Is this right for your organisation?
This diagnostic is relevant when:
Outstanding balances are growing without clear explanation
KPIs no longer support reliable prioritisation
An ERP migration has disrupted flow consistency
Client risk is becoming difficult to measure
Cash no longer reflects actual performance
Teams are spending more time explaining variances than resolving them
Field realities:
an O2C cycle to stabilise
1 in 3 files
presents insufficiently qualified client risk in a post-ERP environment.
25%
average share of receivables that can be prioritised for immediate cash impact after analysis.
18 à 35 %
variance identified between operational outstanding balances and general accounting after restatement.
Diagnostic foundations
This diagnostic draws on 21 years of direct experience in SAP environments and post-migration phases. It constitutes an in-depth audit of accounts receivable, with a clear decision-oriented purpose.ste clients, avec une finalité résolument orientée décision.
It is grounded in a concrete command of accounting mechanisms, billing-to-collection flows and ERP configurations that directly influence indicator quality.
Processes and systems are analysed as an interdependent whole — each anomaly examined within its operational context.