Outcome: Decision quality ↑
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.
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.
Cash-Profit Bridge for SMEs
When the bank account does not match the P&L. Helps owners and finance leaders separate profit issues from working-capital timing, debt payments, capex, taxes, and distributions.
When the bank account does not match the P&L. Helps owners and finance leaders separate profit issues from working-capital timing, debt payments, capex, taxes, and distributions.
Intercompany Margin Distortion Control
Prevents transfer-pricing cost signals from distorting commercial decisions when intercompany products are sold cross-border and foreign sales teams are measured on contribution margin. It decomposes the interc...
Prevents transfer-pricing cost signals from distorting commercial decisions when intercompany products are sold cross-border and foreign sales teams are measured on contribution margin. It decomposes the intercompany cost stack, discloses the enterprise-view margin alongside the local view, and routes high-impact decisions through a named owner.
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.