Case study
Regional manufacturer, Jeolla corridor
A mid-size manufacturer entered December with three ERP instances and a history of late inventory confirmations. Two controllers and four analysts completed Close Floor together.
They applied the freeze calendar from Module 1 and rebuilt evidence indexes before inviting observers. External fieldwork still ran long on revenue estimates — the team’s own reservation — but PBC turnaround dropped from five business days to two on average for the first two request rounds.
They returned the following season for checklist updates only, which matched the 68% return pattern we see among multi-seat cohorts.