Finanzen & RessourcenFinancial & Resource Management
Wie werden Budget und Ressourcen in der virtuellen Organisation gesteuert?How are budgets and resources managed in the virtual organization?
Drei-Ebenen-Budget-Hierarchie (Organisation, Domäne, Agent). Financial Authority Matrix nach Autonomiestufe. Graduiertes Throttling (75% → 90% → 95% → 100%). Cost-per-Outcome-Tracking. WSJF-Priorisierung. Portfolio Kanban mit sechs Stufen. 10% Exploration Reserve.
Three-level budget hierarchy (organization, domain, agent). Financial Authority Matrix by autonomy level. Graduated throttling (75% → 90% → 95% → 100%). Cost-per-outcome tracking. WSJF prioritization. Six-stage Portfolio Kanban. 10% exploration reserve.
Zusammenfassung
KI-native Organisationen stehen vor einer einzigartigen Herausforderung im Ressourcenmanagement: Jede Arbeitseinheit hat direkte, messbare und variable Kosten. Es gibt keine Festangestellten, die Output zu fixen Monatskosten produzieren. Jeder API-Call, jeder generierte Token, jede Tool-Invokation verursacht Kosten, die nach Modell, Prompt-Komplexität, Retry-Anzahl und Agenten-Ansatz variieren.
Diese Dimension definiert Budget-Architektur (drei Ebenen mit graduiertem Throttling), Cost-per-Outcome-Tracking (Task-Level-Kostenverfolgung verknüpft mit Ergebnissen), WSJF-Priorisierung für Portfolio-Entscheidungen und Portfolio Kanban für strategische Initiative-Steuerung.
Kontext im VCOM-Framework
Governance (Dim 02) definiert Autorität (wer darf was ausgeben); diese Dimension definiert Mechanismen (wie Budgets verwaltet, getrackt und optimiert werden). Koordination (Dim 07) nutzt Allokationsdaten für marktbasierte Mechanismen. Performance (Dim 10) misst Kosteneffizienz. Prozesse (Dim 05) generieren die Arbeit, deren Kosten hier getrackt werden.
Summary
AI-native organizations face a unique resource management challenge: every unit of work has a direct, measurable, and variable cost. There are no salaried employees producing output at a fixed monthly cost. Every API call, every token generated, every tool invocation incurs a cost that varies by model, prompt complexity, retry count, and agent approach.
This dimension defines budget architecture (three levels with graduated throttling), cost-per-outcome tracking (task-level cost tracking linked to results), WSJF prioritization for portfolio decisions, and Portfolio Kanban for strategic initiative governance.
Context within VCOM Framework
Governance (Dim 02) defines authority (who may spend what); this dimension defines mechanisms (how budgets are managed, tracked, and optimized). Coordination (Dim 07) uses allocation data for market-based mechanisms. Performance (Dim 10) measures cost efficiency. Processes (Dim 05) generate the work whose costs are tracked here.
Sodexus trackt jeden Token-Verbrauch, jede API-Invokation und jeden Compute-Cycle pro Agent und Workflow. Jede Aufgabe trägt Cost-Tracking-Metadata, die automatisch mit dem Ergebnis verknüpft wird. Die Financial Authority Matrix definiert Ausgabengrenzen pro Autonomiestufe — erzwungen durch GaaS auf Infrastrukturebene.
Sodexus tracks every token consumption, every API invocation, and every compute cycle per agent and workflow. Every task carries cost-tracking metadata automatically linked to the outcome. The Financial Authority Matrix defines spending limits per autonomy level — enforced through GaaS at the infrastructure layer.
In einer VCOM-Organisation haben Sie volle Transparenz über Ressourcenverbrauch. Jeder Agent, jeder Workflow hat ein definiertes Budget — Kostenüberraschungen werden früh erkannt und automatisch eskaliert. Ihr Fokus verschiebt sich auf Kostenoptimierung pro Ergebnis.
In a VCOM organization, you have full transparency over resource consumption. Every agent, every workflow has a defined budget — cost surprises are detected early and automatically escalated. Your focus shifts to cost optimization per outcome.
Cost-per-Outcome-Tracking bedeutet nachvollziehbare Preisgestaltung. Sie sehen genau, welche Ressourcen für Ihr Ergebnis aufgewendet wurden. Keine versteckten Kosten, keine unzugeordneten Ausgaben — vollständige Kostentransparenz.
Cost-per-outcome tracking means transparent pricing. You see exactly which resources were spent on your result. No hidden costs, no unattributed expenses — complete cost transparency.
Budget-HierarchieBudget Hierarchy
Budgets werden auf drei Ebenen mit unabhängigem Tracking und Enforcement verwaltet:
- Organisation: Monatlich vom Principal gesetzt; Token-Obergrenze, Compute-Kosten, externe API-Limits
- Domäne/Team: Anteil des Organisationsbudgets, gewichtet nach Strategic-Theme-Investmentprioritäten; kein Carryover
- Agent: Tägliche Token-Limits, erzwungen durch den Orchestration Layer
Eine dedizierte Exploration Reserve (10%) ist für Guild-Aktivitäten und S4-Strategist-Funktionen allokiert.
Budgets are managed at three levels with independent tracking and enforcement:
- Organization: Set monthly by principal; token ceiling, compute costs, external API limits
- Domain/Team: Portion of organizational budget weighted by Strategic Theme investment priorities; no carryover
- Agent: Daily token limits enforced by the orchestration layer
A dedicated exploration reserve (10%) is allocated for Guild activities and S4 Strategist functions.
Financial Authority MatrixFinancial Authority Matrix
Ausgabenautorität nach Autonomiestufe, erzwungen durch GaaS:
| Aktion | L0–L1 | L2 | L3 | L4 | L5 |
|---|---|---|---|---|---|
| < $10 | Nur Mensch | Human Approval | Autonom | Autonom | Autonom |
| $10–$100 | Nur Mensch | Human Approval | Human Approval | Autonom | Autonom |
| $100–$1.000 | Nur Mensch | Nur Mensch | Human Approval | Human Approval | Autonom |
| > $1.000 | Nur Mensch | Nur Mensch | Nur Mensch | Human Approval | Human Approval |
Schwellenwerte konfigurierbar pro Domäne basierend auf Domain Risk Appetite (Dim 02). Konservative Domänen (Finanzen, Recht) setzen niedrigere Schwellen.
Spending authority by autonomy level, enforced by GaaS:
| Action | L0–L1 | L2 | L3 | L4 | L5 |
|---|---|---|---|---|---|
| < $10 | Human only | Human approval | Autonomous | Autonomous | Autonomous |
| $10–$100 | Human only | Human approval | Human approval | Autonomous | Autonomous |
| $100–$1,000 | Human only | Human only | Human approval | Human approval | Autonomous |
| > $1,000 | Human only | Human only | Human only | Human approval | Human approval |
Thresholds configurable per domain based on Domain Risk Appetite (Dim 02). Conservative domains (finance, legal) set lower thresholds.
Graduiertes ThrottlingGraduated Throttling
| Schwelle | Maßnahme | Auswirkung |
|---|---|---|
| 75% | Alert: Domänen-Manager und Principal benachrichtigt | Nur Awareness |
| 90% | Throttle: Neue Task-Initiierung blockiert; laufende Tasks fortgesetzt | Kein neuer Work-Pull |
| 95% | Restrict: Nur Standing-Policy-konforme Aktionen erlaubt | Minimaler Betrieb |
| 100% | Halt: Alle nicht-kritischen Operationen suspendiert | Domäne im resource-exhausted Zustand |
Principal (oder L4+ Agent mit Finanzautorität) kann Throttling für kritische Operationen überschreiben. Overrides werden geloggt und gegen die nächste Periodenallokation verrechnet.
| Threshold | Action | Impact |
|---|---|---|
| 75% | Alert: Notify domain manager and principal | Awareness only |
| 90% | Throttle: Block new task initiation; in-progress tasks continue | No new work starts |
| 95% | Restrict: Only standing-policy-compliant actions allowed | Minimal operations |
| 100% | Halt: All non-critical operations suspended | Domain enters resource-exhausted state |
The principal (or L4+ agent with financial authority) can override throttling for critical operations. Overrides are logged and count against next period's allocation.
WSJF-PriorisierungWSJF Prioritization
Wenn mehrere strategische Initiativen um begrenzte Portfolio-Kapazität konkurrieren, ist WSJF der Standard-Priorisierungsalgorithmus (Reinertsen, 2009):
WSJF = Cost of Delay / Job Duration
Cost of Delay = User-Business Value + Time Criticality + Risk ReductionJede Komponente wird auf einer relativen Fibonacci-Skala (1, 2, 3, 5, 8, 13) bewertet. Höhere WSJF-Scores bedeuten höhere Priorität. Der Principal kann WSJF-Rankings basierend auf strategischem Urteil überschreiben; Overrides werden mit Begründung geloggt.
When multiple strategic initiatives compete for limited portfolio capacity, WSJF is the default prioritization algorithm (Reinertsen, 2009):
WSJF = Cost of Delay / Job Duration
Cost of Delay = User-Business Value + Time Criticality + Risk ReductionEach component is scored on a relative Fibonacci scale (1, 2, 3, 5, 8, 13). Higher WSJF scores indicate higher priority. The principal may override WSJF rankings based on strategic judgment; overrides are logged with rationale.
Cost-per-Outcome-TrackingCost-per-Outcome Tracking
Jede Aufgabe trägt Cost-Tracking-Metadata, die Kosten mit Ergebnissen verknüpft. Vier Aggregationsebenen: per-Task, per-Workflow, per-Domain, per-Strategic-Theme.
Every task carries cost-tracking metadata linking costs to outcomes. Four aggregation levels: per-task, per-workflow, per-domain, per-strategic-theme.
Task Cost Tracking (YAML)
task_cost_tracking:
task_id: "OPS-CONTENT-047"
cost_components:
- type: "llm_tokens"
provider: "anthropic"
model: "claude-sonnet-4-20250514"
tokens_input: 12_500
tokens_output: 3_200
cost: "$0.47"
- type: "tool_call"
tool: "web_search"
invocations: 3
cost: "$0.15"
- type: "peer_review"
reviewer: "editor-reviewer-01"
tokens_consumed: 8_000
cost: "$0.24"
total_cost: "$0.86"
outcome:
status: completed
acceptance_criteria_met: true
value_attribution: "1 SEO article published"
cost_per_outcome: "$0.86 per published article"Portfolio Kanban (Sechs Stufen)Portfolio Kanban (Six Stages)
| Stufe | Owner | Gate-Kriterium | WIP-Limit |
|---|---|---|---|
| Funnel | Strategist-Agenten (S4) | Keine — offener Intake | Unbegrenzt |
| Reviewing | Strategist-Agenten (S4) | Alignment mit Strategic Themes | 5 |
| Analyzing | Strategist-Agenten (S4) | Epic Hypothesis Statement vollständig | 3 |
| Portfolio Backlog | Principal (S5) | Principal-Approval-Gate | 5 |
| Implementing | S3-Manager + S1-Teams | Ressourcen allokiert | 3 |
| Done | Strategist-Agenten (S4) | Hypothese validiert oder invalidiert | — |
| Stage | Owner | Gate Criterion | WIP Limit |
|---|---|---|---|
| Funnel | Strategist agents (S4) | None — open intake | Unlimited |
| Reviewing | Strategist agents (S4) | Alignment with Strategic Themes | 5 |
| Analyzing | Strategist agents (S4) | Epic Hypothesis Statement complete | 3 |
| Portfolio Backlog | Principal (S5) | Principal approval gate | 5 |
| Implementing | S3 managers + S1 teams | Resources allocated | 3 |
| Done | Strategist agents (S4) | Hypothesis validated or invalidated | — |
Budget-Hierarchie (YAML)Budget Hierarchy (YAML)
# Organization Level
organization_budget:
period: monthly
token_budget_ceiling: 10_000_000
compute_cost_ceiling: "$2,000"
external_api_ceiling: "$500"
enforcement: "GaaS blocks at 90%; alerts at 75%"
set_by: principal
review_cadence: monthly
# Domain/Team Level
domain_budget:
domain: "content-operations"
period: monthly
token_allocation: 2_500_000
compute_allocation: "$500"
allocation_method: strategic_theme_weighted
priority: supporting # main_effort | supporting | economy_of_force
carryover: false
# Agent Level
agent_budget:
agent_id: "content-writer-01"
period: daily
token_limit: 50_000
enforcement: "Pause at limit; resume on next period or manager override"Investment GuardrailsInvestment Guardrails
Harte Grenzen (GaaS-erzwungen)
- Single Epic Cap: Kein einzelnes Epic darf mehr als 30% der Portfolio-Kapazität verbrauchen
- Exploration Reserve: Mindestens 10% reserviert für explorative S4-Aktivitäten
- Theme Allocation Bounds: Alert an Principal, wenn Theme-Allokation Zielwert um >20% übersteigt
- Carryover Policy: Ungenutztes Budget wird nicht übertragen — verhindert Horten
Hard Boundaries (GaaS-enforced)
- Single Epic Cap: No single epic may consume more than 30% of portfolio capacity
- Exploration Reserve: Minimum 10% reserved for exploratory S4 activities
- Theme Allocation Bounds: Alert principal when theme exceeds target by >20%
- Carryover Policy: Unused budget does not carry over — prevents hoarding
Financial Reporting ArchitekturFinancial Reporting Architecture
Berichtsfrequenzen nach Zielgruppe
| Bericht | Zielgruppe | Frequenz | Inhalte |
|---|---|---|---|
| Daily Spend Summary | Domänen-Manager (S3) | Täglich | Token-Verbrauch pro Agent, Kosten-Anomalien, Budget-Rest |
| Weekly Financial Pulse | Principal (S5) | Wöchentlich | Revenue vs. Cost, Cash-Position, Top-5-Kostenposten |
| Monthly Statement | Principal (S5) | Monatlich | Vollständige P&L, Cashflow, Unit Economics, Forecast-Abweichung |
| Quarterly Portfolio Review | Principal (S5) | Quartalsweise | Strategic-Theme-Performance, Portfolio-ROI, Szenario-Prognose |
Report Frequencies by Audience
| Report | Audience | Frequency | Contents |
|---|---|---|---|
| Daily Spend Summary | Domain managers (S3) | Daily | Token consumption by agent, cost anomalies, budget remaining |
| Weekly Financial Pulse | Principal (S5) | Weekly | Revenue vs. cost, cash position, top 5 cost items |
| Monthly Statement | Principal (S5) | Monthly | Full P&L, cashflow, unit economics, forecast variance |
| Quarterly Portfolio Review | Principal (S5) | Quarterly | Strategic Theme performance, portfolio ROI, scenario forecast |
Die Budget-Hierarchie und das Cost-per-Outcome-Tracking sind der zentrale Integrationspunkt für Branchenpartner. Partner nutzen die Financial Authority Matrix für branchenspezifische Compliance-Anforderungen und das Ressourcen-Throttling für kontrollierte Skalierung.
The budget hierarchy and cost-per-outcome tracking are the central integration point for industry partners. Partners use the Financial Authority Matrix for industry-specific compliance requirements and resource throttling for controlled scaling.