No ROI without a baseline
Before the pilot, define the period, transaction group and cost rules. Record average handling time, error rate, rework, outsourced services, overtime and realised contribution margin separately.
When the comparison period changes, disclose volume, seasonality, currency and price effects. Otherwise market movement can be mistaken for system impact.
What belongs in the ledger?
Store every outcome as an individual record confirmed by finance. Include system cost and negative effects—not only upside.
- Evidence and transaction identifier
- Baseline and realised value
- Attribution rate and external-factor note
- Model, infrastructure, licence and support cost
- Human approval, date and reconciliation status
Verified incremental net benefit
Use a simple formula: verified gross benefit minus incremental system costs and verified adverse effects. Report released time separately until it converts into an actual financial result.
This also makes outcome-based fees fairer. Disputed items are not billed, the same benefit is not carried forward twice, and the contractual cap remains visible.