14. A minimum viable discipline

In short: six roles, and the promises each one keeps.

Platform leaders publish each material coefficient and rate with an owner and a change log, and own the unused and unallocated lines.
Planning keeps the fulfillment ledger, carries the gap, and walks each step change through the commit-point method (Section 8). It also brokers between capital, supply and demand: the same picture for everyone, numbers it doesn't pad, and a no that comes with a path.
Finance declares what "fully loaded" contains. It agrees in advance the landing rule, the shortage-to-idle ratios and the re-cut order. It also agrees, in advance, who pays when a shared service's own coefficient regresses, and who pays for a change outside the agreed change bands.
Product leaders confirm the pre-filled intake (last year's ask beside its actual), sign what they change, and declare step changes in stages, slow attributes first.
A standing forum owns the ranked list and the cut line.
Supply chain answers every approved ask with a dated commit or a named gap, and sets change bands with planning. It declares its own step changes in stages (Section 6.7), and keeps the commit-point map with planning. It's scored on promised against actual, as demand is scored on how much it changed inside supply's lead time.

Figure 49 puts the six roles around the formula they keep true.

Six role cards around the cost formula, Cost = V × α × r, with the promises Section 14 lists. Product leaders confirm the pre-filled intake, sign what they change, and declare step changes in stages, slow attributes first. Platform leaders publish each material coefficient and rate with an owner and a change log, and own the unused and unallocated lines. Finance declares what fully loaded contains and agrees in advance the landing rule, the shortage-to-idle ratios, the re-cut order and who pays when a coefficient regresses or a change falls outside the bands. Planning keeps the fulfillment ledger, carries the gap and walks each step change through the commit-point method. A standing forum owns the ranked list and the cut line. Supply chain answers every approved ask with a dated commit or a named gap, sets change bands and keeps the commit-point map with planning, declares its own step changes in stages, and is scored on promised against actual. — **Figure 49.** A minimum viable discipline: six roles, each keeping one part of the agreement true. Open full size: Figure 49

The formula for a cost driver fits on one line, and large operators have published it. Whether it binds depends on who keeps each term true. That's the team that declares the volume, the service that owns the coefficient, and the service owner who sets the rate with finance. It's also the supply team that answers each ask with a date or a named gap. And it's the planner who carries the gap between approved and delivered, and between declared and known.

14A coefficient is an agreement among them. Capital, supply and demand each hold half of someone else's promise, and the planner's job is to make those halves meet. Write their names down, version what they agreed, and the arithmetic binds.