In this transformation, we generalise the concepts of "Cost Structure" and "Revenue Streams" into an "Outcomes and Impacts" theme and introduce the concepts of "Distribution" and "Subsidisation".
Enabling: This opens up discussions about different kinds of positive (+) and negative (-) outcomes and impacts that are considered relevant and that stakeholders are rewarded or penalised for achieving. In this step, the "Cost Structure" and "Revenue Streams" outcomes are maintained in the iBMC, but this will be challenged in the next transformation, where the Triple Bottom Line is introduced.
Adding "Distribution" opens up discussions about how worth or surplus of (revenue- cost, positive-negative outcomes) can or should be distributed amongst stakeholders such as between owners and employees.
Adding "Subsidisation" opens up discussions about situations where the government or other organisations may (temporarily or permanently) need to pay part of the costs to ensure access by certain stakeholders to the produced products or services or other outcomes.
Interweave: The broadening of "Cost Structure" and "Revenue Streams" integrates the iBMC with the Balanced Scorecard for Triple Bottom Line and Program Logic.
Graphically: The positive/better (+) outcomes should be placed to the right and the negative/worse (-) outcomes to the left.