Working capital improvement: Target operating model and decision rights

Design the operating model for working capital: pool owners, a working capital council, and decision rights for terms exceptions, exemptions, and write-downs.

Asset IDSTX-A0115

CategoryOperating Model, Org and Systems Design

TierRead and Download

Prepared byStratenity Advisory Team

Executive summary

A method for designing who owns working capital and who may approve the decisions that move it.

What is inside

What the operating model covers

The asset takes the approved option and walks a design lead through pool ownership, the working capital council, cross-functional processes, the decision-rights register, the approval matrix, incentives, and a design critique. It includes an operating model canvas, an approval matrix, and a role map, with a worked synthetic case.

Turning an approved working capital program into day-to-day ownership
A named owner for each pool of cash
How disputes, terms exceptions, and exemptions are handled across functions
Inventory decisions between sales, planning, and finance

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How to use it

How teams use it

Teams use it in the first month after the program is approved. Finance, credit, sales, supply chain, procurement, and HR design together; a critique panel tests scenarios; the CFO signs the design and chairs the council it creates.

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Stratenity Advisory Team. (2026). Working capital improvement: Target operating model and decision rights. Stratenity Library. https://www.stratenity.com/resources/library/operating-model-design/working-capital-improvement-target-operating-model-and-decision-rights

Stratenity Advisory Team. "Working capital improvement: Target operating model and decision rights." Stratenity Library, 2026, www.stratenity.com/resources/library/operating-model-design/working-capital-improvement-target-operating-model-and-decision-rights.

Stratenity Advisory Team. "Working capital improvement: Target operating model and decision rights." Stratenity Library, 2026. https://www.stratenity.com/resources/library/operating-model-design/working-capital-improvement-target-operating-model-and-decision-rights.

Stratenity Advisory Team (2026) Working capital improvement: Target operating model and decision rights. Stratenity Library. Available at: https://www.stratenity.com/resources/library/operating-model-design/working-capital-improvement-target-operating-model-and-decision-rights (Accessed: the date of access).

@misc{stratenity_stxa0115, author = {{Stratenity Advisory Team}}, title = {Working capital improvement: Target operating model and decision rights}, year = {2026}, publisher = {Stratenity Library}, howpublished = {\url{https://www.stratenity.com/resources/library/operating-model-design/working-capital-improvement-target-operating-model-and-decision-rights}}, note = {Asset ID STX-A0115} }

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Working capital improvement: Target operating model and decision rights

What the operating model covers

This is a taste. The full library goes deeper.

Stratenity is the AI Operating System for Strategic Execution™.

Stratenity is the AI Operating System for Strategic Execution^™.