Every measure is defined once, in §2.9 — how it is calculated, over which documents, in which currency. This index names them by area and points at the definition; the comparison family (previous period, variance, variance %) that rides the flow measures is §2.10's subject.
- Sales (§2.9) — Net revenue · Gross revenue · Discounts · Tax charged · Cost of goods · Gross margin · Quantity sold · Orders count · Average order value · and the pipeline measures: Ordered amount, and the ordered, delivered and invoiced quantities.
- Procurement (§2.9) — Ordered value · Open PO value · Received value · Landed value · Supplier spend · Average lead days · Purchase price variance · FX variance.
- Inventory (§2.9) — Stock value · On-hand, committed and on-order quantities · Aging bands · Movements · Turnover · Days of supply · Dead-stock value · Stockout count · Below-reorder count · Planning values (reorder point, safety stock, lead time).
- Finance and ledger (§2.9) — Revenue recognised · Expenses recognised · Debit and credit volume · Budget amount · Operating cash · Receivables position (outstanding, overdue) · Payables position (outstanding, overdue).
- Manufacturing (§2.9) — Quantity ordered · Quantity completed · Yield % · Material cost · Output value · Variance · WIP value · Open work orders · Consumed quantity and cost. Deliberately absent, and §2.9 says why: no scrap measure, and no labour or machine hours — the product captures neither.
- Time and people (§2.9) — Total hours · Billable hours · Utilization % · Billable amount · Unbilled WIP · Billed revenue · Time cost · Project margin.
- Donations and marketplace (§2.9) — Donations total · Gifts · Average gift · Donors giving · Active donors · GMV · Commission earned · Seller payout · Orders count · Average order value · Units sold · Active sellers.
- Aquaculture (§2.9) — Feed quantity · Feed cost · Mortality count · Mortality biomass · Harvested quantity · Harvested biomass · Batch cost · Cost per unit of biomass · FCR.
- Settlements, documents and headcount (§2.9) — Settled value · Cash applied · Discounts taken · Allocation count · Attachments stored · Bytes stored · Headcount · Joiners. There is no leavers measure — §2.9 explains the honest gap.