| Cost and consumption baseline | Reconciled spend, usage, commitments, account hierarchy and material cost drivers | Workbook, model and executive summary | Discovery | Billing exports, contracts and telemetry | Dataconsultant with client finance validation |
| Allocation and ownership model | Direct and shared cost rules, owner mapping, exceptions and reconciliation | Design document and data model | Design | Organisation, domains and workload owners | Joint finance and data governance |
| Unit-economics framework | Decision-oriented unit measures linked to workloads, products or services | KPI catalogue and calculation specification | Design | Demand drivers and value-owner input | Joint business and platform ownership |
| Optimisation backlog | Prioritised technical and operating opportunities with assumptions and constraints | Backlog and recommendation pack | Assessment / implementation | Telemetry, criticality and engineering review | Platform engineering |
| Budget and forecast controls | Assumptions, variance thresholds, anomaly process and commitment decision gates | Control design and reporting template | Design | Budgets, roadmap and procurement data | Finance and procurement |
| FinOps operating model | Roles, forums, cadence, decisions, escalation and evidence requirements | RACI, playbook and governance pack | Target state | Existing operating model and policies | Executive sponsor |
| Implementation and handover pack | Configured controls, test evidence, operating procedures and training | Runbook, training and acceptance record | Transition | Approved changes and client testing | Joint delivery team |