One spine, three modes. The board wants trajectory — ARR, net revenue retention, cohort conversion, CAC payback and pipeline coverage against plan. The exec team wants the same spine at a working cadence, and the functional teams want the inputs. Same definitions throughout; different altitude.
The failure is maintaining three unrelated reporting systems that disagree. Build one definition layer and render it at three altitudes, so a number in the board deck can be traced to the operational report it came from without a reconciliation exercise the night before.
Every claim above comes from work LeanScale published. These are the sources.