Finance Intelligence

You're paying $X for this team. Here's what you're getting for that money.

What Finance Intelligence Does

Finance Intelligence provides two interconnected capabilities:

→ Budgeting — Define and manage team cost structures. Map salaries and rates to individual contributors.
→ ROI Analysis — Calculate return on investment per contributor by correlating budget costs with engineering output metrics.

Budgets

Budgets are event-sourced aggregates. Each budget contains line items representing individual contributors with their employment type (Full-Time, Part-Time, or Contractor), rate type (Hourly, Monthly, or Annual), role, and a linked contributor ID that bridges finance data to code intelligence.

Budget lifecycle: DRAFT (being prepared, editable, deletable) → ACTIVE (in use, feeds ROI calculations) → ARCHIVED (read-only historical reference). Archived budgets can be reactivated.

→ Inline Spreadsheet Editing — Edit budget items directly in a grid. No modals, no friction.
→ Generate from Contributors — Auto-populate budget items from your Git contributors, sorted by commit count. Select all or pick individually.
→ File Import — Import budget data from files with fuzzy matching that maps names to existing contributors with confidence scores.
→ Duplicate Budgets — Copy an existing budget and all its items to use as a starting point.

ROI Calculation

Every contributor with a linked budget item gets an ROI score from 0 to 100. The formula:

Final Score = Output Score x 60% + Cost Efficiency Score x 40%

Output Score — measures productivity relative to the team. Four metrics, each normalized against org averages:

→ Merged PRs (35%) — Completed deliverables.
→ Commits (25%) — Code contribution volume.
→ Reviews (25%) — Team support and quality contribution.
→ Cycle Time (15%) — Speed from PR open to merge. Lower is better.

Cost Efficiency Score — compares actual cost against the team median, then applies bonuses for below-average cost-per-deliverable across commits, PRs, and reviews.

The key insight: a $150k engineer with 133 commits at $63/commit is more efficient than an $80k engineer with 20 commits at $333/commit. Raw salary tells you nothing. Cost-per-deliverable tells you everything.

Rating Scale

Score	Grade	Rating	Description
95 - 100	A+	Elite	Top performer
85 - 94	A	Excellent	Exceeding expectations
75 - 84	B	Good	Meeting expectations well
65 - 74	C	Average	Room for improvement
50 - 64	D	Below Average	Needs attention
0 - 49	F	At Risk	Requires intervention

Organization-Level ROI

Org-level ROI is a cost-weighted average of all contributor scores. Higher-paid contributors have proportionally more influence on the org score. This reflects reality — a low-performing senior engineer at $200k has more financial impact than a low-performing junior at $70k.

AI Insights

Cognis generates AI-powered analysis of your ROI data, including:

→ Executive Summary — Overall assessment with sentiment (positive, neutral, cautionary, or critical).
→ Key Findings — Data-backed insights with impact assessment.
→ Top Performers — Who is delivering the most value relative to cost.
→ Concerns — Issues flagged with severity levels and specific recommendations.
→ Actionable Recommendations — Prioritized next steps based on the data.

How It Connects

Finance Intelligence does not operate in isolation. Every layer is connected:

→ Budget to Contributors — Each budget item links to a Git contributor via contributorId. Auto-generate from contributors, search and link via autocomplete, or fuzzy-match during file import.
→ Budget to ROI — ROI pulls cost data from the active budget and output metrics from Code Intelligence. Only contributors with linked budget items participate in scoring.
→ ROI to Cognis — The CostRoiPillar provides ROI evidence directly to the Cognis reasoning engine. Ask Cognis about investment efficiency and it draws from real budget and performance data.

Ask Cognis

"What's our ROI per engineer this quarter?"

"Who are our most cost-efficient contributors?"

"What's the cost per merged PR across the team?"

Use with Agents

One agent playbook handles budget creation and ROI analysis:

Finance

Budget Setup

Create budgets, set contributor rates, activate, generate ROI analysis.

See all playbooks →

→ Code Intelligence — The engineering metrics that feed ROI output scores.
→ Cognis AI Engine — The reasoning engine that generates AI insights from ROI data.