How the MAF System Works
The MAF monthly system combines three types of information:
Financial Performance Data
A summary of profitability, balance sheets, cash flow.
Continuity Metrics (Key Indicators)
A summary of compliance and operational measures that keep the business running.
Strategic Key Performance Indicators
A summary of progress against long-term objectives.
A coordinator prepares monthly reports for review by the CEO and executives for action.
A diagrammatic summary is as follows:
Research and Evidence
The MAF system reflects research by GLW in management, accounting, strategy, and governance. This work is summarised in a paper linked below.
The paper considers eighteen qualities of a monthly reporting system designed to secure prompt action. It also includes suggestions on governance and provides example reports. In the paper, ChatGPT5 reviewed the method and concluded that it “observes strategic discipline and avoids conceptual complexity. Its step-by-step visual planning is especially well-suited to SMEs lacking the infrastructure for full Balanced Scorecard deployment.” (Appendix A5). Note: ChatGPT5 review does not constitute a peer-reviewed endorsement.
Key findings were:
Poor governance is a common root cause of business failure.
Neglect of safety and compliance preceded major accidents.
MAF is available for professional evaluation and comparison purposes. It does not provide validation, assurance, or certification of financial or operations reports, whether AI-generated or conventional systems. Users remain responsible for their own reporting systems and interpretations.
For background, see the preliminary paper:
The MAF compiled analytical framework integrates financial and operational data. Based on Windows Excel. Compilation locks & hides formulae similar to coded applications. Transparent data flows. Users may design additional reports. An independent reference model to compare or review AI-generated reports..
Integration:
Facilitate link of operational drivers to financial performance.
Comparisons:
Track actuals against budgets, targets, or prior year.
Calculations:
Indicative interest and taxes calculated automatically.
Operations:
Stakeholder metrics on continuity business and/or strategic changes.
Forecasting:
Automatic or manual forecasts up to two years ahead.
Scenarios:
Sensitivity analysis to help planning.
Security:
Automatic checks on data
integrity. Double-entry
bookkeeping.
One month, free of charge.
Available on enquiry.