Track D: Chapter 23 — Communication + dashboards + governance

Makefile

@@ -420,6 +420,10 @@ business-ch21:
 business-ch22:
 	$(PYTHON) -m scripts.business_ch22_financial_statement_analysis_toolkit --datadir $(OUT_NSO_V1) --outdir $(OUT_TRACK_D) --seed $(SEED)
 
+.PHONY: business-ch23
+business-ch23:
+	$(PYTHON) -m scripts.business_ch23_communicating_results_governance --datadir $(OUT_NSO_V1) --outdir $(OUT_TRACK_D) --seed $(SEED)
+
 
 # --- Quality gates ---
 .PHONY: lint

docs/source/business_ch23_communicating_results_governance.rst

@@ -0,0 +1,72 @@
+Chapter 23 — Communicating results: decision memos, dashboards, and governance
+==============================================================================
+
+This chapter is the "final mile": turning analysis and forecasts into
+**decision-ready communication** with an audit trail.
+
+In the NSO running case, you have already built:
+
+* an expense forecast (Chapter 18)
+* a 13-week cash forecast (Chapter 19)
+* an integrated 3-statement model (Chapter 20)
+* scenario and sensitivity outputs (Chapter 21)
+* a statement-analysis toolkit (Chapter 22)
+
+Chapter 23 packages those results in a way that is usable by real teams.
+
+
+Learning objectives
+-------------------
+
+By the end of this chapter, you should be able to:
+
+* Write a 1–2 page executive memo: what happened, why, what next, and risks.
+* Define KPI governance (definition, source, owner, cadence, thresholds).
+* "Red team" an analysis: spot overclaiming, missing controls, and weak assumptions.
+
+
+Direct guidance (accountant-friendly)
+-------------------------------------
+
+Good communication is not more charts. It is:
+
+* **Clear definitions** (no KPI ambiguity).
+* **Conservative interpretation** (avoid causal overreach).
+* **Assumptions + one-offs** documented (so the next close is consistent).
+* **Ownership and cadence** (so the work actually gets updated).
+
+
+How to run
+----------
+
+Generate the NSO synthetic dataset (if you haven't already):
+
+.. code-block:: bash
+
+   make business-nso-sim
+
+Then run Chapter 23:
+
+.. code-block:: bash
+
+   make business-ch23
+
+
+Outputs
+-------
+
+The script writes deterministic templates to ``outputs/track_d/``:
+
+* ``ch23_memo_template.md`` — a CFO-style executive memo template (with an NSO snapshot).
+* ``ch23_kpi_governance_template.csv`` — KPI governance table (definitions, sources, owners).
+* ``ch23_dashboard_spec_template.csv`` — a simple dashboard spec (panels, charts, decisions).
+* ``ch23_red_team_checklist.md`` — checklist to catch overclaiming and weak controls.
+* ``ch23_design.json`` — design file capturing seed + snapshot month.
+
+
+End-of-chapter problems
+-----------------------
+
+1. **Executive memo (1 page).** Write: what happened, why, what next, and risks.
+2. **KPI governance table.** Fill in: definition, source, owner, update cadence, thresholds.
+3. **Red team.** Identify overclaiming, missing controls, and assumptions that must be logged.

docs/source/index.rst

@@ -172,5 +172,6 @@ See :doc:`getting_started` and :doc:`contributing` for the contributor workflow.
    business_ch20_integrated_forecasting_three_statements
    business_ch21_scenario_planning_sensitivity_stress
    business_ch22_financial_statement_analysis_toolkit
+   business_ch23_communicating_results_governance
    business_appendix_pdf_refresher
    business_appendix_authoring_rules