Why this goal

A goal Corto proposed has a reason it exists. This is that reason, with the record behind it.

No finding sits behind this one. It was written by its owner rather than proposed from the diagnosis, which is not a fault — but it means Corto cannot tell you why it exists, only whether it holds up.

It serves The company stops lending its customers money it has already spent., a company goal.

Every record under every number in this goal — where it came from, how it was read, and when it was true.

• Tally - supplier ledgers, via the read-only agent

  from a filed or system record

  Used for: Payable days out from 30 to 45, without a supplier stopping supply

  The record

  Supplier outstandings and payment dates

  How read

  read-only export from the customer's own accounting system, with their consent

  True as of

  last sync 25 Aug 2026 19:40 · refreshed daily

• What each person described about the reports they make

  the company's own figure, not a record

  Used for: Terms agreed in writing with the ten largest suppliers, filed where Corto reads them

  The record

  Artifact register, described rows, to 26 Aug 2026

  How read

  typed by the person in their own words; nothing was renamed or classified for them

  True as of

  26 Aug 2026 · refreshed when a person confirms their details, or later adds one

If every one of them lands, is the goal true? If the answer is no, the goal is measuring the wrong things.

Working capital is the gap between how fast the company pays and how fast it is paid. Accounts is closing one side; this closes the other. Move payable days and hold material cost, and Purchase has done its part.

SMART, checked against the goal itself. Where Corto asks more than SMART does, it says so — it is not a badge, it is what was actually tested.

• S

  Specific

  holds

  The goal names a change, and leaves every number to its key results.

  SMART asks a goal to be specific. Corto asks it to be specific WITHOUT a number in it, so the target can move without rewriting what the company is trying to do.

• M

  Measurable

  holds

  All 2 key results carry a start value, a target, a unit and the record they are read from.

  SMART asks for a number. Corto asks WHERE THE NUMBER COMES FROM — the actual record — because a target nobody can read is not measurable, it is only numeric.

• A

  Achievable

  holds

  2 initiatives are under it, and every key result reads from a record that exists.

  Corto does not judge whether an ambition is realistic — that is the founder's to set. It checks the two things it can see: that somebody is working on it, and that the number can actually be read.

• R

  Relevant

  holds

  It serves “The company stops lending its customers money it has already spent.”, which is a company goal.

  SMART asks whether a goal matters. Corto asks WHAT IT SERVES, by name, all the way up to one of the three destinations — so relevance is a chain you can follow rather than an opinion.

• T

  Time-bound

  holds

  It runs to Oct – Dec 2026, and nothing is scored before that period begins.

Read this before you argue with anybody using the rest of the page. A case that states no limit is a sales sheet.

• What Tally - supplier ledgers, via the read-only agent cannot tell you

  negotiated terms not recorded in the ledgercash paid outside the bookssupplier-side ageing

• What each person described about the reports they make — the company's own figure, not a record

  This is the company's own figure, not a filed or system record. Anything resting on it inherits that.

• What What each person described about the reports they make cannot tell you

  the contents of any reportwhether the report is accurate or usedreports nobody thought to mentionanything about a file the connectors have not found