References

Cordula Buss, Senior Finance Transformation Advisor, Plan A2C

Over 20 years. Six industries. Always the same task: developing governance and decision-making structures that make transformation programmes manageable in the first place.

The projects on this page show how I've put this into practice.

Three programs. Three structural findings.

steerability It rarely fails because of the data—but rather because of governance, decision-making structures, and KPI logic. Here are three anonymized examples from my work that illustrate what a structural diagnosis reveals.

Industrial manufacturing group · €3.2 billion in revenue

A group-wide project controlling, developed in-house—Earned Value versus an established sales costing model. Complete on paper. In practice, each of the four layers failed: no shared vision, competing decision-making paths, two incompatible control logics operating side by side. Findings: Critically Constrained. The lesson—even a control model built in-house can outpace one’s own organization. The problem rarely lies in the concept itself, but rather in how it is implemented.

Municipal Transit Authority

An externally developed planning and control framework, methodologically sound, implemented as part of an SAP S/4HANA rollout. The decision architecture worked—it clearly defined who makes decisions. But the purpose, outcomes, and steering logic fell short: The metrics were technically correct, but they didn’t align with the business model. The lesson: even a methodologically flawless control model won’t work if it misses the mark on the business model.

Mid-sized energy technology manufacturer

A well-designed external governance framework—but implemented too soon. The maturity fit was off: the organization wasn’t yet mature enough to meet the framework’s requirements. There was a clear gap at the Purpose & Outcome level, even though the score initially looked promising. The lesson: score and maturity fit go hand in hand. A good framework at the wrong time is not a good framework.

Do you see the pattern?

If you'd like to know where the structural weaknesses lie in your own programme , The Steering Audit checks exactly that—in four weeks, for a fixed price.

No hourly rate. No proposal. Just a clear diagnosis.