Leadership Rituals at Month-End
Month-end as a leadership ritual, not an accounting chore. Closing the books is often delegated to finance while executives move on to “real work”.
In reality, month-end is where strategy meets arithmetic.
Reframe the close as a leadership ritual:
- Zero-based variance—explain movements from first principles, not last month’s number
- Narrative test—can the story of performance be told in two pages without jargon, with one page of disconfirming evidence
- Decision lag—track days between insight and action (pricing changes, cost cuts, re-prioritised projects)
Clean numbers are necessary, but not sufficient.
The value is in how quickly leaders convert numbers into choices. If your month-end produces commentary nobody reads, you’ve created a compliance artefact, not a management system.
Design it so that intelligent action is the default outcome.
