Structural Reconfiguration and the Cost of Coherence in Complex Organizations

This work presents a structural perspective on organizational change grounded in the concept of coherence cost. Rather than approaching improvement through optimization of outcomes, the paper examines how organizations configure relational structures that determine the amount of energy required to sustain internal coherence under increasing complexity. Financial information is not treated as an end in itself, but as evidence of persistent relationships linking investment, operating generation, and financing across time. By observing these relationships over multiple periods, the analysis identifies structural dependencies and directional trajectories that characterize how an organization sustains itself. The central contribution of this work lies in reframing improvement as a consequence of structural reconfiguration rather than as a direct objective. When the cost of coherence is reduced through changes in relational configuration, surplus capacity emerges, enabling organizations to absorb complexity, sustain growth, and evolve without increasing fragility. This paper is presented as a preprint and is intended as a conceptual and methodological contribution to the study of complex organizations, structural analysis, and systemic viability.