Due for measurement
Thornbury order-to-cash program 2 benefits not measured Observed, not attributed
Each benefit claimed at scoping, set beside what has been measured since go-live, including the benefits that were never measured. It is the basis on which the next phase is discussed, and an unmeasured benefit is never counted as realized. Prepared by Claire Dubois, engagement partner at Corbel Partners, with Tom Becker, PMO lead, for Robert Lang, chief operating officer at Thornbury Components and program sponsor. Record as of Thursday, October 1, 2026, with readings dated September 15 to September 30. Every latest value is a reading from the client's own source named in the register. No figure on this page is modeled or forecast, and each target is a goal agreed at scoping, not a prediction.
Claims due for measurement fall into two groups: Baseline set claims need their first reading and Measuring claims their next reading, on the dates in the measurement plan. Claims without a baseline appear in the claims table with what was never measured.
Claims against measurements
These are the Thornbury claims that have a reading or a stated gap. Dates in brackets are the baseline date and the date of the latest reading.
| Benefit claimed | Baseline | Target | Latest reading | Status | Benefit owner |
|---|---|---|---|---|---|
| Fewer invoice disputes at plant one | 64 a month (May 31) | Under 30 a month | 41 (Sep 30) | Measuring | Sunita Rao |
| Order-to-cash cycle at plant one | 58 days (May 31) | 45 days | 51 days (Sep 30) | Partly realized | Sunita Rao |
| Fewer manual order re-keys | 120 a week (Apr 30) | Under 40 a week | 28 a week (Sep 15) | Realized | Sunita Rao |
| Order entry error rate at plants one and two | 6.4 percent (May 31) | Under 2 percent | 1.8 percent (Sep 25) | Realized | Robert Lang |
| Invoice accuracy at first issue | 91 percent (May 31) | 98 percent | 95.5 percent (Sep 28) | Partly realized | Sunita Rao |
| Order desk overtime at plant one | 95 hours a month (Jun 30) | Under 40 a month | 52 hours (Sep 30) | Partly realized | Robert Lang |
| Receivables over 60 days past due | $1,840,000 (May 31) | Under $1,200,000 | $1,530,000 (Sep 30) | Measuring | Sunita Rao |
| Month-end close duration | 9 days (Jul 31) | 6 working days | 6 days (Sep 4, one close only) | Measuring | Sunita Rao |
| Duplicate customer accounts | 1,260 (Aug 15) | Under 100 | 410 (Sep 28) | Measuring | Robert Lang |
| Invoices issued within two days of shipment, plant one | 72 percent (May 31) | 95 percent | 73 percent (Sep 28) | Not realized | Sunita Rao |
| Shorter cycle at plants two and three | None captured | No target recorded | None | Not measured | Robert Lang |
| Manual journal entries | None | Under 150 a month | None | Not measured | Sunita Rao |
Claims with a baseline set but no reading yet, and one claim with neither:
| Benefit claimed | Status | Baseline | Target | Next review | Benefit owner |
|---|---|---|---|---|---|
| Faster credit hold release | Baseline set | 30 hours (Sep 15) | Under 8 hours | Nov 15 | Sunita Rao |
| Billing team overtime | Baseline set | 210 hours a month (Aug 31) | Under 120 a month | Dec 31 | Sunita Rao |
| Orders waiting over one day at plant two | Baseline set | 47 a week (Jun 30) | Under 10 a week | Oct 30 | Robert Lang |
| Orders shipped over credit limit | Baseline set | 22 a month (Aug 31) | Under 5 a month | Nov 2 | Sunita Rao |
| Credit notes issued within five days | Claimed | None; the three plants log credit notes in separate spreadsheets | 90 percent | Oct 23 | Sunita Rao |
Attribution notes
A result is called attributable to the program only when nothing else changed in the same period. Where something did, Claire Dubois records the change as observed and says what else moved.
Two more readings are weaker than they look. The month-end close duration rests on the August close alone: the review set for Sep 28 was not held because the finance controller was away, and finance wants the September quarter-end close before treating the target as met. The duplicate customer account count of 410 is only partly updated, because the plant three duplicate list is still under review.
Measurement plan
The cycle time gap closes first. Plants two and three have not yet cut over to the new order-to-cash process, so orders at those plants that are paid between October 1 and October 28 still reflect the old process, and their days from order to cash received can serve as the baseline.
- Baselines recorded where data exists: 14 of 17 Thornbury claims
- Benefit owner and evidence source named for every claim
- Capture the cycle time baseline for plants two and three, orders paid Oct 1 to Oct 28
- Reschedule the month-end close review and the journal review that were not held
- Measurement reviews, Oct 15 to Oct 31
- Benefits review with Robert Lang, Tuesday Nov 17, before any next phase is discussed
| Next review | Benefit | Reviewed with |
|---|---|---|
| Oct 15 | Shorter cycle at plants two and three | Robert Lang |
| Oct 20 | Duplicate customer accounts | Robert Lang |
| Oct 23 | Credit notes issued within five days | Sunita Rao |
| Oct 30 | Receivables over 60 days past due; orders waiting over one day at plant two | Sunita Rao, Robert Lang |
| Oct 31 | Fewer invoice disputes at plant one | Sunita Rao |
| Nov 6 | Invoices issued within two days of shipment | Sunita Rao |
How a result is labelled on this page
Observed. The measure moved after go-live and nothing else is known to have changed. It is still reported as a reading, not as proof.
Attributed. Only used when a comparison or a control shows the program caused the change. No result on this page is labelled attributed yet.
Not measured. No baseline or no data exists. It is listed, owned and dated, and never counted as realized.
Who is on this review
- Robert LangChief operating officer, Thornbury Components, program sponsor
- Claire DuboisEngagement partner, Corbel Partners, prepared this review
- Tom BeckerPMO lead, Corbel Partners, keeps the measurement plan