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TVM Site Navigation
MANAGEMENT ACCOUNTANCY
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SERIES MA - METRICS ACCOUNTANCY
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SERIES MG - METRICS GOALS
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SERIES ML - MONEY LIQUIDITY
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SERIES MM - METHODS for MANAGEMENT
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SERIES MR - METRICS REPORTING
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DATA - THE FOUNDATION FOR
MANAGEMENT METRICS THAT WORK
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DATA at the CENTER
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DATA for EVERYTHING
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DATA at the CENTER
Data have the potential to make the world a better place.
Data are very powerful with the potential to enable immense harm as well as good.
For management, the role of data is to inform understanding that enables effective action.
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Data should be used to drive all the steps of decision making: (1) Plan; (2) Organize; and (3) Implement.
Data are used one way for reporting progress and performance, and are used in a completely different way to inform operational management and decision making.
Data drives knowledge and understanding.
Data should be flowing to inform at every possible stage where decisions may be made to improve performance.
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MANAGEMENT METRICS for PRODUCTS
PRODUCTS connect different pieces of the socio-enviro-economic system
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Data drives knowledge and understanding.
Data should be used to drive all the steps of decision making: (1) Plan; (2) Organize; and (3) Implement.
Progress is when the Post Activity status is better than the Pre Activity status.
Data should be flowing to inform at every possible stage where decisions may be made to improve performance.
Progress should be assessed not only for the organization or project but also for the impact on community (which comprises outside society and the natural environment.
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Evidence that market mechanisms will solve all problems does not exist
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- Adam Smith's 'invisible hand' is a useful idea, but rarely applies in the modern world where data are increasingly being employed for sophisticated decision making
- Worse ... most products are now flowing through an economic system that is more concentrated than at any time in history, and the prices are optimized using technology (like AI with Big Data) so that the most powerful parts of the various supply chains maximize their profits. It serves these organizations well to support the myth of capitalist competition and free markets when the system is being gamed by many groups with power and influence to maximize control and profits!
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Paying attention to what matters
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How Double Entry Accountancy Works
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Accounting for ALL the ACTIVITIES
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INPAGE
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Accounting / Accountability for ALL the ACTIVITIES
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Accounting for ALL the elements of CAPITAL
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Navigation for ALL the CAPITALS
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Open L0700-TVM-REPORTING
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ANALYSIS AND REPORTING of PAYROLL
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ANALYSIS AND REPORTING of ENERGY
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ANALYSIS AND REPORTING of MATERIALS
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Accounting for ALL the ACTORS
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Navigation for ALL the ACTORS
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Accounting for PAST, PRESENT and FUTURE
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INTERESTING IDEAS
IDEAS ABOUT WAYS TO ACHIEVE AND/OR DESCRIBE A BETTER WORLD
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CONVENTIONAL FINANCIAL ACCOUNTING
CONVENTIONAL CORPORATE MANAGEMENT METRICS
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CORE CONCEPTS
FROM ACCOUNTANCY, ENGINEERING THERMODYNAMICS AND SCIENCE
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REPORTING ENTITIES
REPORTING FOR ORGANIZATIONS, PEOPLE, PLACES, PROCESSES, PRODUCTS, STREAMS
Also PROJECTS, PROGRAMS and POLICIES
In conventional accounting there are established rules for reporting for the reporting entity. For example, all corporate business organizations report financial performance including the transactions that relate to the organization but excluding transactions that are outsie the 'reporting envelope'. Rules have been established to handle complex corporate structures involving subsidiaries that are both wholly owned, and those with outside stockholders. In TVIA these ideas are expanded to enable coherent reporting not only for the business organization but for all the various entities that make up the complete socio-enviro-economic system.
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Open L0700-TVM-RE-REPORTING-ENTITIES
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ORGANIZATIONS
PURPOSE SHOULD BE MORE THAN JUST MAXIMIZING PROFIT
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Open L0700-RE-ORGANIZATIONS
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PEOPLE
THE MAIN PURPOSE OF EVERYTHING IS TO IMPROVE QUALITY OF LIFE FOR PEOPLE
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Open L0700-RE-PEOPLE
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PLACES
WHERE EVERYTHING COMES TOGETHER ... THE PEOPLE LIVE. ORGANIZATIONS PRODUCE AND POLLUTE
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Open L0700-RE-PLACES
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PROCESSES
WHERE AMAZING TECHNOLOGY SHOULD BE APPLIED FOR COMPREHENSIVE EFFICIENCY
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Open L0700-RE-PROCESSES
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PRODUCTS
PRODUCTS FLOW THROUGH THE SYSTEM, AND THROUGH USE DELIVER VALUE TO PEOPLE AND SOCIETY
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Open L0700-RE-PRODUCTS
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STRANDS
EVERYTHING HAS AN IMPACT ON EVERYTHING ELSE
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PORTFOLIOS
Investor decisions are critical for better business ESG performance
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Open L0700-RE-PORTFOLIOS
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PROJECTS
Appropriate for activities that are time limited
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PROGRAMS
Needed for program accountability
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Open L0700-RE-PROGRAMS
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POLICY
Needed for accountability with respect to policy
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Open L0700-RE-POLICY
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UNITS OF ACCOUNT
MORE POWERFUL THAN MONETIZING IMPACT
Conventional financial accounting uses money as its unit of account, and there are established methods for the use of multiple currencies when this is needed because of the nature of the business.
With TVIA, multiple UNITS OF ACCOUNT are used in a similar way to account for the way in which different activities impact ALL the CAPITALS that make up the SOCIO-ENVIRO-ECONOMIC SYSTEM. This is more powerful and more flexible than the idea of valuing everything using money and markets
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Open L070-UA-UNITS-OF-ACCOUNT
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MONEY
Long history as the foundation for ALL economic measurement ... but in need of complementary metrics to address all issues
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Open L0700-UA-MONEY
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A UNIT OF ACCOUNT FOR LIFE AND QUALITY OF LIFE
LIFE and QUALITY OF LIFE are the most important measure of PROGRESS and PERFORMANCE
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Open L0700-UA-HUMAN-CAPITAL
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A UNIT OF ACCOUNT FOR NATURAL CAPITAL - LAND
LAND IS LIMITED and there are many alternative uses that are required in a sustainable system.
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Open L0700-UA-LAND
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A UNIT OF ACCOUNT FOR NATURAL CAPITAL - WATER
WATER is vital for human life as well as for production in both people built systems and in natural systems
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Open L0700-UA-WATER
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A UNIT OF ACCOUNT FOR NATURAL CAPITAL - AIR
Degradation of CLEAN AIR has consequences including deterioration of human health
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Open L0700-UA-AIR
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A UNIT OF ACCOUNT FOR NATURAL CAPITAL - CLIMATE / GHG
Changes in the ATMOSPHERE as a result of Green-House-Gas (GHG) emissions are changing climate behavior with huge existential implications.
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Open L0700-UA-CLIMATE-GHG
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A UNIT OF ACCOUNT FOR NATURAL CAPITAL - BIODIVERSITY
Changes in the ATMOSPHERE as a result of Green-House-Gas (GHG) emissions are changing climate behavior with huge existential implications.
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Open L0700-UA-BIODIVERSITY
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A UNIT OF ACCOUNT FOR NATURAL CAPITAL - ECO-SYSTEM SERVICES
Changes in the ATMOSPHERE as a result of Green-House-Gas (GHG) emissions are changing climate behavior with huge existential implications.
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Open L0700-UA-ECOSYSTEM-SERVICES
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A UNIT OF ACCOUNT FOR NATURAL CAPITAL - NATURAL RESOURCE DEPLETION
Changes in the ATMOSPHERE as a result of Green-House-Gas (GHG) emissions are changing climate behavior with huge existential implications.
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Open L0700-UA-NATURAL-RESOURCE-DEPLETION
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STANDARD VALUE PROFILES
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STANDARD VALUE PROFILES
AN OPEN ACCESS DATABASE FOR STANDARD VALUE PROFILES FOR EVERYTHING
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Open L070-SV-STANDARD-VALUE-PROFILES
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STANDARD VALUE PROFILE DATABASE
CRITICAL DATA ABOUT THE TRUE COSTS AND VALUE OF EVERY PRODUCT ON THE PLANET
Well managed companies know a lot about every product that is flowing into their organizations and being produced for sale. There is nothing like this level of knowedgle about the products that are flowing through society and having impact on people and the environment.
In companies one technique for documenting knowledge about products is the idea of Standard Costs which is powerful and relatively low cost. In the TVIA data architecture, the equivalent are STANDARD VALUE PROFILES.
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TRENDS / PROGRESS AND PERFORMANCE
TRENDS / PROGRESS AND PERFORMANCE OF THE SOCIO-ENVIRO-ECONOMIC SYSTEM
POSSIBIITIES HAVE BEEN HUGE ... ACCOMPLISHMENTS HAVE BEEN MUNDANE BY COMPARISON
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METRICS
WITHOUT MEASURES, THERE IS NO MANAGEMENT / MEASURES FOR EVERYTHING ... NOT MERELY MONEY
How we talk about progress and performance ... or not? When numbers about state, progress and performance are missing, then there is no conversation that is grounded in reality and it becomes easy to promulgate 'fake news' and the appearance of good performance without much reality.
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TRUE VALUE IMPACT ACCOUNTING (TVIA)
ABOUT TRUE VALUE IMPACT ACCOUNTING ... STATE, PROGRESS AND PERFORMANCE FOR EVERYTHING
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INITIATIVES DEVELOPING METRICS
SEVERAL HUNDRED ORGANIZATIONS INVOLDED IN DEVELOPING / APPLYING METRICS
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SPECIALIZED SYSTEMS FOR ACCOUNTING AND REPORTING
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SPECIALIZED SYSTEMS FOR ACCOUNTING AND REPORTING
Examples of many different types of accounting and reporting
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WORLD BANK / UNITED NATIONS / OECD METRICS
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OVERVIEW
EARLY HISTORY OF THINKING ABOUT BETTER METRICS
A recognition that conventoinal money based financial accounting could not do accountability for a complex system
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OVERVIEW-HISTORY-0
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Open L070-OVERVIEW-HISTORY-0
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OVERVIEW
EARLY HISTORY OF THINKING ABOUT BETTER METRICS
A recognition that conventoinal money based financial accounting could not do accountability for a complex system
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OVERVIEW / HISTORY
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OVERVIEW HISTORY
OVERVIEW-HISTORY-0
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Open L070-OVERVIEW-HISTORY-0
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