New-product SSP workbook and ASC 606 allocation model — "New SKUs inherit a blended SSP so performance obligations allocate to the wrong amounts"
Why the manual spreadsheet breaks financial controls and how a deterministic workflow replaces it.
Standalone selling prices for new SKUs are typed into an SSP workbook that feeds the ASC 606 allocation model, so a SKU without an observable price inherits a blended rate.
New SKUs inherit a blended SSP, so performance obligations allocate to amounts that no observable price supports.
New-SKU SSP registry that stores the observable or estimated price and blocks allocation until every obligation on the contract has a sourced SSP.
SSP assertion: a contract cannot allocate consideration unless each performance obligation cites an SSP record with source method and effective date.
Three-stage comparison between manual workbook reconciliation and automated rule-based execution.
New products inherit a blended price in the allocation model.
New SKUs inherit a blended SSP so obligations allocate to unsupported amounts.
Allocation waits until every obligation has a sourced standalone price.
A contract cannot allocate consideration unless each performance obligation cites a sourced SSP record.
Adjacent spreadsheet failure modes in the same APQC Category 9 process group.
Usage-metrics workbook and vendor true-up invoice pack
License TCO workbook and vendor-renewal quote pack
Cost-improvement tracker and unused-seat export
Scope the replacement architecture for manual calculation of standalone selling prices for new skus or combine multiple failure modes in the directory.
