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Table Table 1 Revenue operations & AI

The forecast value added audit

FVA is a comparison of a defined baseline, a recorded intervention, and an observed outcome.

Audit fieldMinimum recordQuestion it answersCommon overreach
BaselineVersion, timestamp, horizon, method, and untouched valueWhat would the process have called without the intervention?Treating the baseline as automatically correct
AdjustmentDirection, size, author or group, time, reason, and evidenceWhat changed and what information was said to justify it?Treating the reason as proof of signal
Final forecastValue after the adjustment, with later revisions preservedWhat number reached the decision?Collapsing every revision into one final value
Actual outcomeDefined outcome window and data sourceHow did the forecast compare with what happened?Changing the window after seeing the result
Error and biasDeclared measure, denominator, and segmentDid the intervention improve accuracy, bias, or neither?Mixing accuracy and bias into one unexplained score
Process costReview time, system effort, and decision consequenceDid the improvement justify the work?Calling a small movement valuable without a cost boundary

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Reference & Evidence

Source: Framework synthesis grounded in Lawrence, O'Connor, and Edmundson (2000), Fildes, Goodwin, Lawrence, and Nikolopoulos (2009), and Fildes, Goodwin, and De Baets (2025).

Each line is a claim from the register this journal publishes against, resolved from the register at build time.

  • B Forecast value added compares a baseline with an adjusted or final forecast and an actual outcome under a stated error measure Author translation grounded in Fildes, Goodwin and De Baets (2025) · FVA27-C1
  • B The Lawrence et al. field study compares company forecasts with a naive comparator defined as the most recent actual Author translation grounded in Lawrence, O'Connor and Edmundson (2000) · FVA27-C2
  • B The 2025 study combines 147,131 forecasts and actuals from 10 organizations and 22 business units Author translation grounded in Fildes, Goodwin and De Baets (2025) · FVA27-C3
  • B The reported overall medians show 51.5% of SKUs with improved FVA and 55.6% with improved bias Author translation grounded in Fildes, Goodwin and De Baets (2025) · FVA27-C4
  • B Accuracy and bias can move in opposite directions and therefore remain separate audit dimensions Author translation grounded in Fildes, Goodwin and De Baets (2025) · FVA27-C5
  • B Downward adjustments generally performed better in the 2025 datasets, while upward adjustments had a mixed record and often reduced accuracy Author translation grounded in Fildes, Goodwin and De Baets (2025) · FVA27-C6
  • B The 2025 results vary across datasets and do not validate a B2B pipeline override protocol Author translation grounded in Fildes, Goodwin and De Baets (2025) · FVA27-C7
  • B A useful audit preserves the baseline, intervention, final forecast, actual, metric, and process cost Author framework · FVA27-C8

Grades: A, verified against the printed page of the primary source · B, primary source, text layer only · C, authoritative secondary · D, reported.