The leadership journal
Consumption and write-downs can both reduce carrying value. A finance leader should explain the physical and financial movements before giving one favourable percentage a cash meaning.
Read the essayA fuller contribution account can reveal engineering and delivery demands that standard margins overlook. The next decision should examine what can change, rather than assume attributed costs vanish with the customer.
Read the essayComparing new machinery with an unrealistic do-nothing option makes approval too easy. A credible alternative keeps capability, downtime and future maintenance in the investment decision.
Read the essay