Example deliverable · after Listen and Observe

Work map: accounts payable

What the accounts payable team actually does, step by step, measured during observation. This is the factual base for every later decision.

1. Problem statement (agreed with the finance lead)

Invoice processing takes too long and depends on manual typing and email chasing. Month-end close is delayed by unmatched invoices, and early-payment discounts are being missed.

2. The process as it really runs

Step	Who	Volume	Time each	What we saw
Receive invoice	AP inbox (shared mailbox)	~1,900 / month	1 min	About 1 in 5 arrive as paper scans with poor quality.
Key invoice into ERP	AP specialist	~1,900 / month	6 min	Header and line items typed by hand; vendor name spelled several ways.
Match to purchase order and receipt	AP specialist	~1,500 / month	9 min	Receipts often late from the warehouse; specialists chase by email.
Resolve mismatches	AP specialist + buyer	~320 / month	25 min	Most are price or quantity differences under $50.
Approve non-PO invoices	Budget owners	~400 / month	2-3 days waiting	Approvals by email forward; no reminders.
Schedule payment	AP lead	Twice weekly	45 min / run	Early-payment discounts missed when approvals stall.

3. Where the time goes

Keying (190 hours) and matching (225 hours) take about 415 hours a month across the team.
Mismatches are only about 1 in 5 matched invoices, but at 25 minutes each they add about 130 hours a month.
Waiting for approvals is the main reason invoices miss discount dates, not the work itself.

4. Handoffs and workarounds

A personal spreadsheet tracks "problem vendors" and is not shared with buyers.
Receipts are confirmed by phone when the warehouse system lags.
Two specialists hold most of the knowledge about vendor naming quirks.

5. What must not change

Budget owners approve every non-PO invoice, and the AP lead approves every payment run. Any automation keeps both of these human decisions.