How we work · The value ledger

Every figure carries its state, from first forecast to result

We track technology value in a ledger. Each figure moves through five states, each state has an owner, and only evidence moves a figure forward. A forecast is never reported as a result.

Start a conversationSee the worked example

01Why a ledger

Value you can test, not a number you have to trust

Technology programmes are often approved on a business case, then measured on activity: systems live, users moved, contracts signed. The figure in the case is rarely checked against the accounts.

The value ledger closes that gap. Every opportunity is recorded with its forecast, its owner and its state, and it counts as realised only once the evidence is in.

02The five states

Five states, each with an owner and its evidence

A figure moves to the next state only when the evidence for it is in. Who owns the figure changes as it moves.

01Identified
An opportunity is found and logged with a first forecast, owned by Mirivis with the business owner. It moves on once finance has tested usage, contract terms and one-off costs.
02Validated
Finance and the business owner have tested the forecast and revised it where needed. It moves on once leadership approves a business case.
03Approved
The leadership team has approved the action, with the forecast net of one-off costs. It moves on once the change is delivered and signed off.
04Implemented
The delivery team or partner has made the change: systems retired, contracts ended, people moved. The value is still a forecast until it shows in the accounts.
05Verified
Invoices and the general ledger confirm the value over an agreed period, signed off by the CFO. Only a verified figure counts as realised.

03The worked example

One figure, walked through all five states

Step through the case. The forecast and the verified value stay in separate columns, and only the last state carries a verified figure.

Illustrative example: synthetic figures, not a client result

A PE-backed B2B distribution group, EUR 140m revenue. After two add-ons it runs three CRM and field-service tools that do one job.

State 01 of 05 · Identified · forecast only
  1. Forecast value€1.10ma year, overlap in licences and support
    Verified value—nothing realised
    Signed off by Mirivis with the IT leadEvidence: Contracts, licence counts, support invoices
No double counting · One-off costs netted out · Forecasts never reported as savings · Bars to scale · Synthetic figures

04The rules behind it

How the ledger stays honest

Each figure is counted once. When two opportunities touch the same cost, the overlap is removed before either is approved.

One-off costs, such as migration work or exit fees, are netted out of the forecast before leadership approves it.

A forecast is never reported as a saving. Board packs and investor updates show the two columns apart, with every figure in its state.

05Who does the work

Senior people own every conclusion

We work alongside your leadership, your finance team and your incumbent IT and delivery partners. Where the plan needs it, we set up delivery.

We use AI-assisted analysis to read contracts, invoices and usage data faster. Senior people at Mirivis check and own every conclusion and every figure we report.

06What it isn’t

Clear about the limits

  • Not a guarantee

    We promise no result. Management keeps ownership of the outcomes, and the ledger shows what has been realised and what has not.

  • Not a platform

    The ledger is a working method and a shared record, not software you license from us.

  • Not instead of your partners

    We work with your incumbent IT and delivery partners, and the plan gives them their actions.

  • Not savings until verified

    An estimate stays an estimate until it is implemented and verified in the ledger.

Want to see where your figures stand?

Tell us about the business and the decision in front of you.

Start a conversation