Outcome: Decision quality ↑
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.
Bank Account Does Not Match the P&L – A Monthly Cash-Profit Bridge for SMEs
A monthly one-page bridge that reconciles net income to the actual change in the bank account, line by line. Stops SME owners from making the wrong decision when profit and cash tell different stories.
A monthly one-page bridge that reconciles net income to the actual change in the bank account, line by line. Stops SME owners from making the wrong decision when profit and cash tell different stories.
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.
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.