Everything we do is related to generating profit for the company. To do that, it is critical that everything we do creates value for our customers. Our customers honor that value by paying for it. It is very logical to implement the same mechanism in the cooperation of all Cells in the company to ensure that we strictly follow the market dynamics - both external and internal.
Each Cell maintains its own simplified profit and loss statement, the Value Creation Report (VCR), similar to a P&L. This VCR totals all incoming revenue from customers assigned to the Cell and all costs to produce the value. This is true for all Cells in the entire company.
Cells in the Periphery receive the money directly from the customers. Their goal is to generate profit for the company.
Cells in the Center receive money from other Cells that buy services from them. The customers of all Cells in the Center are other Cells, mainly those in the Periphery. They are not supposed to make a profit - their goal is to cover their costs and break even.
Both types of Cells are fully responsible for their P&L and can make their own decisions about how to invest their money and what prices to charge customers and other Cells. Pricing should be based on value delivered, not effort.
All VCRs within each Persona are aggregated into one VCR per Persona. And all Persona VCRs aggregate to a company VCR. The Company VCR must align with the goals defined in the Context. This mechanism ensures that all levels are working towards a common goal - the success of the company.