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PROTOTYPE — MOCK DATAFigures are generated fixtures derived from the registry. Not ACF actuals.
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LAYER 1 · COMPANY BALANCED SCORECARD · 2026-09

The company scorecard

17 metrics, deliberately. Decision 184/2023/QĐ-PTF — four perspectives, weighted. Ruthlessness here is the whole discipline — a company scorecard that lists forty metrics is a list, not a scorecard.

D1 · PERSPECTIVE BALANCE

Are we balanced, or winning on one axis and blind on another?

People & Learning has no scorable metric — drawn as a gap in the web, not a zero. A zero would say the perspective is failing; the truth is that it is unmeasured, and those need opposite management actions.

D2 · CAN THIS SCORECARD BE TRUSTED?

Certification across all 140 metrics, not just Layer 1.

Tier colours are the certification palette, not RAG. 🔴 Manual is not bad performance — it is unverified measurement, and the design keeps those two ideas apart everywhere.

LAYER-1 COVERAGE

5 of 17 company metrics can be scored at all.

29%

There is deliberately no single company score on this page. At 29% coverage one big number would be the most confident-looking lie a dashboard can tell. The radar and the bar above say the same thing honestly.

D3 · PBT BRIDGE · 2026-01 · VND bn

Where is the plan breaking?

The loss came in at 43.5% of the budgeted loss — but almost none of the improvement is operational.

Earnings quality: Management's OWN attribution: the beat came from lower and slower provisioning (63% of budget) and cost recognition (opex 70% of budget), not from revenue or operations. 12.9 of the 16.5 bn improvement is deferred spend, not earnings. Recoveries of written-off receivables (VND 2,095 mil) were booked as a REVENUE line, which flatters the first bar too. FN-10 (forecast accuracy) exists to stop this pattern being read as outperformance twice.

D5 · PERSPECTIVE × MONTH

Which perspective is deteriorating — not just which is low today?

Blank cells are perspectives with no scorable metric in that month — not a score of zero.

D6 · WHAT NEEDS A DECISION

3 exceptions on the company card.

D4 · HEADLINE TRENDS — ACTUAL AGAINST PLAN

What is the shape of the year, metric by metric?

The 17 metrics behind it

The dashboard above is a summary over this detail, never a replacement for it. Every value is one click from its definition, its owners and its lineage.

17
METRICS ON THE COMPANY CARD
15
🔴 MANUAL OF 16 RESOLVED
1
WITH NO DEPARTMENTAL PARENT
FINANCIAL
weight 40%
No targetMANUALFN-01

The plan is a loss-narrowing plan; track the narrowing

On targetMANUALFN-02

119% of budget — the one bright line

Off targetMANUALCR-05

The FY2026 plan hangs on an ~83% provision cut

No targetMANUALFN-03

Yield 21.06% vs CoF 7.7%, and CoF is above plan

Cost-to-income ratio (CIR)NO PARENT

No Layer-3 parent in any department pack. Per 03 §16.2 this has no owner who can move it and should be challenged before it is published.

On targetMANUALFN-05

Volume side of the spread

CUSTOMER
weight 25%
No targetMANUALPD-01

Already mapped — but reassign owner from IT to Sales (DEC-02)

No targetMANAGEDAP-02

Collapsed 62% → 25%; needs a decomposition, not just a number

No targetMANUALPD-04

52.1%

No targetMANUALNS-01

~29%, ranging 23%–47% by region

On targetMANUALTS-03

The funnel's structural constraint

INTERNAL PROCESS
weight 25%
No targetMANUALOP-01

Lead → disbursement, in business hours

Off targetMANUALCG-01

Live SBV breach. Daily, with a hard threshold alert

No targetMANUALCG-02

With the two divergent definitions reconciled first

No targetMANUALCO-01

B1 already below KPI

PEOPLE & LEARNING
weight 10%
No targetMANUALNS-04

174 sales officers for ~1,859 POS

No targetMANUALHR-02

~60–65% of Telesales are collaborators

STRATEGY MAP — THE CAUSAL CLAIMS BENEATH THE SCORECARD

Each arrow is a hypothesis ACF is betting on, and each one is labelled with whether the data supports it. 3 of 9 are untested — never checked, not disproved. Drawing them all in one neutral colour would imply a chain of evidence that does not exist.

holding — data supports ituntestedcontradicted◆ hinge — every path terminates here

Perspective weights are Ikigai's reading of Decision 184/2023 applied at company level (T-01). ACF sets the actual weights; the arithmetic below re-runs unchanged when they do.