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Board OntologyFinance

CS Payroll

Fully-loaded compensation for customer success managers, onboarding, and account management (where not sales-owned) for the period. The retention/expansion-oriented people cost, distinct from cost-of-revenue support. — Finance KPI, I'mBoard-authored (editorial tier).

I'mBoard-authored (editorial tier)

No public third-party standard anchors this KPI yet, so I'mBoard authors and maintains the definition — transparently labeled as editorial tier. See the ontology methodology for the published vs editorial tier system and the back-attribution workstream.

Rogue ID: finance.cs_payroll Type: Currency Domain: Finance

Definition

Fully-loaded compensation for customer success managers, onboarding, and account management (where not sales-owned) for the period. The retention/expansion-oriented people cost, distinct from cost-of-revenue support.

Formula

Fully-loaded customer-success personnel cost for the period.

Why it matters

The investment behind retention and expansion; pairs with NRR.

How to interpret

Read against NRR/GRR — CS spend that is not moving retention warrants scrutiny.

Calculation policy

How an AI agent should compute this KPI from messy company data. Free-text rules consumed at reasoning time — not a deterministic DSL. The most common ways to get this wrong are listed under Common miscomputations.

Inclusion rules

  • Fully-loaded compensation for customer success managers, onboarding, and account management oriented to retention and expansion (where not sales-owned).

Exclusion rules

  • COGS-classified support and delivery (finance.customer_support_delivery).
  • Sales (finance.sales_payroll) and CS tooling (finance.cs_tools_software).

Required inputs

  • CS roster with fully-loaded cost.
  • The classification rule separating COGS support from OpEx success.

Edge cases

  • A CSM doing both front-line support (COGS) and expansion (OpEx) is allocated by time across the two lines.

Validation checks

  • Read against customers.net_revenue_retention / GRR — CS spend not moving retention warrants scrutiny.
  • Rolls into finance.total_cs; distinct from finance.customer_support_delivery — the same human cannot be fully in both.

Common miscomputations

  • Double-counting a person in cs_payroll and customer_support_delivery.
  • Classifying all customer-facing staff as OpEx — overstates gross margin.
  • finance.total_cs
  • customers.net_revenue_retention

Source

I'mBoard editorial — authored and maintained by I'mBoard, first published 2026-04-01. No third-party standard is cited for this KPI; when one emerges, the definition is back-attributed and promoted to the published tier (a minor version bump). Read the ontology methodology for the published vs editorial tier system, attribution rules, and dispute process.

Stage relevance

Company stagePriority
Series ARecommended
Series BRecommended
Series C+Recommended
PublicRecommended

Suggested for stages: Series A, Series B, Series C+, Public.

Default owning functions

  • Finance

Machine-readable

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