1/ Cross-cutting interaction features aligning supra-ordered action driven on the pyramid shape of the organization chart:

The business plan challenge is that of “supra-ordinate objectives.” This suggests that the objectives of a firm cannot be achieved by the efforts of a single employee or professional group. Firms, by definition, are based on the convergence of interests.

• This implies the implementation of budget strategies and remuneration based on the Maximum Common Reward (MCR). This conflicts with the strategies of Maximum Individual Reward (MIR) that are appropriate for the wagering party, the stock market, or for any lottery.

Hence the urgency to fill the gaps in human capital management accounting. HRM is an eminently transversal action. It must have the means to complete the horizontal process of Finance, HR, OM and operational units or cash-generating units (CGU) to transform, on the basis of the operational risk appetite threshold, the added value of human capital (the total paid workforce) in economic capital (EC) cash flow protecting the listed or unlisted company from liquidity risk and bankruptcy risk.

Nothing like this had existed until now for a financial performance reinforcing in real time the ROI of shareholders, the WELL-BEING of EMPLOYEES (in particular purchasing power) and enterprise risk management (ERM).

• The regulatory requirement is, on the one hand, to provide, at each reporting date, financial performance management accounts separate from the financial performance accounts of fixed salaries provided for in the income and expense accounts of financial information.

• The regulatory requirement is, on the other hand, to provide the business model data required for the EXTRA-FINANCIAL PERFORMANCE STATEMENT demonstrating how the company organizes its COLLECTIVE ACTION in order to take over from the published income statements (financial information accounting) to generate gains that improve future performance within the framework of a COLLECTIVE PERFORMANCE AGREEMENT or COLLECTIVE BARGAINING.