The Target Operating Model (TOM) serves as a framework for each of our solutions: Operating Model Strategy, Finance Function Modernization, and Program Risk Control (PRC). The TOM components provide a comprehensive view into Finance.

The Target Operating Model is useful to understand where an organization is, what they aspire to be, and capturing the gaps. The key is to understand the knock-on impacts across Target Operating Model components and building those dependencies into your modernization plans.

Each Target Operating Model component can leverage leading practices (see Leading Practices). However, it would be unusual for an organization to target leading practices in each of the ten components. The combination of business priorities, financial requirements, outcomes targeted, and constituent experience desired will impact the Target Operating Model choices.