Twelve executives approved the same profitability model. They had each signed a different one. EPM implementations don't create the misalignment between FP&A and BP&A, they expose it during the build, at the worst possible cost. Why the dimensional model is the forcing function that surfaces the disagreement your deck hid for months, and how to settle the definitions before the cube does it for you.

Enron, WorldCom, Satyam — six famous failures that passed every spreadsheet test. The numbers always added up; the chain of trust around them didn't. In Profitability Analytics, where no regulator audits your allocation Rule Sets, that same gap is wide open. Why validation isn't governance — and what a CFO should do this week.