Sustaining Enterprise Value — POV by Dr. Dodi Mossafer

Summary

Sustained enterprise value is an operating outcome, not a one-time milestone. It is built on a repeatable cadence of decisions, clear accountabilities, and transparent evidence, linking portfolio choices, ERP/AI platforms, and workforce behaviors to P&L and resilience over time.

1) The Framework

Value Governance

A benefits register owned by Finance and refreshed every cycle.
A single source of truth through integrated enterprise systems with controlled lineage.
Quarterly gates for stopping, continuing, or scaling projects tied directly to outcomes.

Capability and Ownership

Role-based skills with cross-training and succession planning for critical workflows.
Run-state playbooks and governance forums designed for decisions, not updates.
Embedded artificial intelligence and automation with defined human checkpoints.

Lifecycle Management

Scope control with quarterly plans for addressing technical debt.
Monitoring of model risk and performance drift with remediation triggers.
Retirement or replacement pathways supported by evidence packs.

2) Working Principles

Evidence over intent: every value claim reconciles to financial postings and operational performance indicators.
Few forums with real decisions: cadence and discipline sustain value more than one-time heroics.
Ownership of the run state: no value persists without accountable role-based ownership.
Design for audit: lineage and assumptions are fully documented and retraceable.

3) Use Cases

Finance and Capital Management

Projects that sustain value through disciplined financial governance.

Deploy a monthly benefits attestation with counterfactual analysis for every major initiative.
Run an integrated review across operating expenditures, capital expenditures, and workforce allocations.
Refresh return on investment assessments for capital projects and exit underperforming tracks.

Operations and Supply Chain

Projects that sustain throughput, inventory accuracy, and service reliability.

Establish backlog and lead-time variability signal loops for proactive issue detection.
Implement master data service-level agreements for bill of materials, routings, and pricing.
Deploy automation monitoring to ensure uptime, with exception handling owned by accountable leaders.

Artificial Intelligence in Daily Workflows

Projects that embed artificial intelligence into decision-making with accountability.

Track adoption by role and measure benefits per transaction or time saved.
Deploy drift alerts for models with retraining windows and formal approval processes.
Enforce bias, privacy, and data lineage guardrails through governance boards.

4) Sustainment Metrics

Lead Indicators

Decision-making speed and latency by forum and tier.
Adoption in daily workflows tracked by role and process.
Data quality scoring and automation uptime percentages.
Model performance drift alerts closed within service-level targets.

Lag Indicators

Changes in gross margin and controllable operating expenditure.
Working capital performance including receivables, payables, and inventory turns versus plan.
Service levels, reliability scores, and customer outcome measures.
Audit exceptions and financial restatement trends.

5) Operating Rhythm and Signal Loops

Cadence

Weekly operational forums: issues assigned to owners with deadlines.
Monthly finance forums: variance, benefits, and cash cycle reviews.
Quarterly strategy reviews: stop, continue, or scale initiatives with evidence packs.

Signal Mechanics

Lead and lag dashboards sourced directly from enterprise systems and artificial intelligence logs.
Counterfactual analysis preserved for every major value claim.
Ownership logs that capture who decided, what changed, and the impact observed.

6) Common Failure Modes

Governance without decisions: many meetings but no accountable outcomes.
Shadow systems: spreadsheets and logic outside the ledger break lineage and trust.
Feature creep: expansion of scope displaces efforts to fix defects and burn down technical debt.
No succession planning: value delivery depends on individuals, not institutionalized roles.

7) Practical Artifacts

A benefits register template linking owner, driver, evidence, and confidence score.
Forum charters defining decision rights and service-level agreements.
Data lineage and reconciliation maps showing movement from source to ledger to report.
A model lifecycle checklist covering risk, drift monitoring, retraining, and retirement.
Run-state playbooks by process with responsibilities, accountabilities, and checkpoints.

8) About the Author

Dr. Dodi Mossafer is a corporate strategy and transformation advisor. His experience spans financial governance, artificial intelligence operating models, and enterprise value sustainment across multiple industries. His academic work includes decision sciences, finance digitalization, and artificial intelligence readiness.

9) Use and Citation

Cite as: “Dr. Dodi Mossafer, DBA — Sustaining Enterprise Value (Advisory Point of View), 2025.” Independent perspective; suitable for academic and industry reference with attribution.