Outcome: Capital allocation effectiveness ↑
Capex Investment Post-Implementation Review Gate
For companies that approve capital projects but do not verify whether the promised savings, revenue, capacity, or efficiency benefits actually materialized. This framework creates a structured 12-, 24-, and 36...
For companies that approve capital projects but do not verify whether the promised savings, revenue, capacity, or efficiency benefits actually materialized. This framework creates a structured 12-, 24-, and 36-month lookback for material capex projects and evaluates performance using residual income, not ROI alone, because ROI can hide whether the project actually exceeded the cost of capital.
Equipment Lease-versus-Buy Decision Gate
Helps companies determine whether to lease equipment or finance its purchase using a Net Advantage to Leasing (NAL) comparison.
Helps companies determine whether to lease equipment or finance its purchase using a Net Advantage to Leasing (NAL) comparison.
Activity-Based Costing as a Death-Spiral Guard
Traditional costing can make the wrong product look profitable or unprofitable. This framework uses ABC logic to show which products actually consume overhead activity. It helps prevent cross-subsidization, bad...
Traditional costing can make the wrong product look profitable or unprofitable. This framework uses ABC logic to show which products actually consume overhead activity. It helps prevent cross-subsidization, bad product cuts, and death-spiral decisions.
Surplus Cash Allocation Framework
A six-layer waterfall that decides what to do with surplus cash: liquidity first, then committed obligations, working capital, reinvestment, debt reduction, and only then distribution. Forces every dollar to pa...
A six-layer waterfall that decides what to do with surplus cash: liquidity first, then committed obligations, working capital, reinvestment, debt reduction, and only then distribution. Forces every dollar to pass a use-of-cash test before it leaves the company.