Allocation coveragePercentage of spend assigned to an accountable product, service, team or cost centre.
Forecast varianceDifference between forecast and actual spend, with material drivers explained.
Commitment utilizationUse of reservations, committed spend or licences against agreed thresholds.
Optimization action closureRate and cycle time for validated actions from approval to completion.
Idle or underused capacityResources below defined utilization or demand thresholds, subject to service constraints.
Unit costCost per transaction, query, data product, customer, model call or other meaningful business unit.
Anomaly responseTime from material cost anomaly detection to ownership, explanation and action.
Governance adoptionCoverage of budgets, owners, review forums, policies and documented exceptions.