Layouts

Ten compositions, each previewed with real subject matter — procurement, finance, operations, AI and sustainability.

finance · cycle

InsightFrame

Working Capital Management

Compressing the cash conversion cycle

DSO

Days sales outstanding

DIO

Days inventory outstanding

DPO

Days payable outstanding

Structure

Purchase inventory

Produce / hold

Sell on credit

Collect cash

Pay suppliers

Framework

—CCC = DSO + DIO − DPO
—Working capital = Current assets − Current liabilities

Levers

—Collect faster (DSO)
—Hold less stock (DIO)
—Pay on terms, not early (DPO)

Business impact

—Frees cash without new financing
—Reduces interest and covenant pressure

Key takeaway

Every day removed from the cash conversion cycle is free financing.

01 Executive

Working Capital Management

One-page infographic

02 Knowledge Map

How AI Agents Work

Central concept + branches

erp · sequence

InsightFrame

SAP MM Procurement Process

Purchase-to-pay across materials management

Process sequence

Vendor

Master data, source list

input

Purchase Requisition

ME51N

step

Purchase Order

ME21N

step

Goods Receipt

MIGO — 101

step

Invoice Verification

MIRO — 3-way match

step

Payment

F110 run

output

Purpose

Secure materials at the right time, cost and quality
Keep procurement auditable through linked documents

Key documents

PR (ME51N) — internal demand
PO (ME21N) — legal commitment to vendor
GR (MIGO) — goods receipt, posts inventory

Common issues

Price or quantity mismatch blocks invoice
GR/IR clearing account not balanced
Missing source of supply on the requisition

Key takeaway

Every step in MM is a document that references the one before it — the three-way match is what makes the cycle auditable.

03 Process Flow

SAP MM Procurement Process

Input → steps → output

04 Comparison

Variance Analysis

A vs B board

Visual notes

Variance Analysis

Budget versus actual, decomposed into drivers

Definition

→Variance = Actual − Budget
→Split into price (rate) and quantity (volume)

Drivers

→Input price changes
→Efficiency / usage against standard
→Mix and volume shifts

Interpretation

→Favourable ≠ good: check quality trade-offs
→Investigate only material, controllable variances

Sketch

Set standard

Record actual

Compute variance

Split price vs volume

Act

Decompose before you explain: a single number hides two opposing drivers.

05 Notebook

Variance Analysis

Annotated visual notes

sustainability · hierarchy

InsightFrame

ESG Reporting

From disclosure frameworks to assured metrics

Strategy & materiality

What actually matters

Metrics & targets

Comparable indicators

Data & controls

Auditable systems

Pillars

Environmental — emissions, water, waste
Social — labour, safety, community
Governance — board, ethics, controls

Frameworks

GRI — impact reporting
ISSB / IFRS S1-S2
CSRD + ESRS in the EU

Key takeaway

ESG reporting is a controls problem before it is a sustainability problem.

06 Framework

ESG Reporting

Pyramid / layers

erp · sequence

InsightFrame

SAP MM Procurement Process

Purchase-to-pay across materials management

Purpose

·Secure materials at the right time, cost and quality
·Keep procurement auditable through linked documents

Key documents

·PR (ME51N) — internal demand
·PO (ME21N) — legal commitment to vendor
·GR (MIGO) — goods receipt, posts inventory
·IR (MIRO) — invoice verification, three-way match

Common issues

·Price or quantity mismatch blocks invoice
·GR/IR clearing account not balanced
·Missing source of supply on the requisition

Best practices

·Use source lists and outline agreements
·Enforce release strategies by value
·Automate three-way match tolerances

Key figures

·6 — Core stages
·3-way — Match: PO / GR / Invoice
·MIGO — Goods receipt transaction

Key takeaway

Every step in MM is a document that references the one before it — the three-way match is what makes the cycle auditable.

07 Cheat Sheet

SAP MM Procurement Process

High-density grid

08 Timeline

Supply Chain Management

Chronology / journey

09 Storyboard

Supply Chain Management

Problem → result

10 Poster

How AI Agents Work

Editorial statement