Finance
Operational financial visibility, built from existing Procurement, Project Management, and Production records.
This is operational reporting, not a general ledger or statutory accounting. It does not represent audited financial statements, cash position, profit, bank balance, accounts payable/receivable balances, or tax position — none of those concepts exist in this system yet.
This period selector affects only the Production cards and tables below. Project Financials are always shown as all-time totals per project — the underlying figures are accumulated project costs, not a monthly accounting-period calculation.
Executive Summary
Project figures are aggregated across all 2 projects. Approved Budget totals only the 2 projects whose estimate is currently approved — Actual and Variance include every project regardless of approval stage.
Project Financials
Estimated and Approved Budget are the same underlying figure (the project's Estimated Cost Breakdown total) shown at two different points in its lifecycle — exactly one of the two columns is populated per project, never both. Project-level Committed Procurement Cost is not shown here: no relationship currently exists between a Purchase Order and the project that requested it, so this cannot be derived without guessing.
| Project | Status | Approval | Estimated | Approved Budget | Actual | Variance |
|---|---|---|---|---|---|---|
APrjt-DEMO-001 Admin | Planning | Approved | — | ₦0.00 | ₦0.00 | ₦0.00 |
CE-DEMO-001 Client | In Progress | Approved | — | ₦955,000.00 | ₦360,000.00 | ₦595,000.00 |
Production Financials
Direct Materials and Direct Labour also exist at the individual batch level (Production's own batch detail view) — this section shows the module-wide, period-based figures instead, because Production work cannot currently be attributed to a specific project (no relationship exists between a batch and a project; see data-models.md §8). Direct Labour and Indirect Material Overhead are two genuinely different things, shown in separate columns, never merged into one figure without saying so.
| Month | Direct Labour (recognized) | Indirect Material Overhead | Combined |
|---|---|---|---|
| August 2026 | ₦85,000.00 | ₦0.00 | ₦85,000.00 |
“Combined” is a simple sum of the two columns for convenience — it is not a formal accounting P&L figure and is never allocated to a batch, project, or product.
Procurement
Approved PO Commitments sums the grand total of every Purchase Order whose approval status is Approved — Draft, Pending Approval, and Rejected POs are excluded, since nothing has been authorized for them yet. This is never based on Goods Received or Supplier Invoice totals, which answer different questions (what has physically arrived, and what has been invoiced).
Payables Visibility
Recorded Supplier Invoices — Procurement's own obligation records, shown here for visibility only. This is intentionally not called “Accounts Payable”: the system has no payment model, so “Recorded” means exactly what it already means on the invoice — recorded and not cancelled — never “unpaid”. There is no Amount Paid, Outstanding Balance, or Amount Due figure anywhere on this page, because none of those concepts exist yet. This section is independent of the Production period selector above — invoice dates and production periods are unrelated.
| Invoice | Vendor | PO | Invoice Date | Amount | Status | PO Match | Paid | Remaining | Settlement |
|---|---|---|---|---|---|---|---|---|---|
| DTB-INV-DEMO-001 | Demo Timber & Board Ltd | SPO-DEMO-001 | 09 Aug 2026 | ₦496,650.00 | Recorded | Exception | ₦0.00 | ₦496,650.00 | Unpaid |
“PO Match” reflects the Purchase Order's overall three-way match (Purchase Order ↔ Goods Received ↔ every non-cancelled Supplier Invoice on that PO combined) — not this invoice individually. A PO with more than one invoice shows the same PO Match status on each of its invoice rows, since the underlying calculation is PO-level, not invoice-level. “Paid”/“Remaining”/“Settlement” reflect only COMPLETED Payments recorded in Finance's own Payments module below — a Draft payment does not yet change an invoice's settlement status, since it represents a plan, not money having actually moved.
Payments
Finance's own Payment Foundation — Company Bank Accounts, Recipient Accounts, and Payments. See the dedicated pages below for the full lifecycle (Draft → Completed → optionally Reversed, or Draft → Cancelled).