The Iceberg of Your Business: Where the Biggest Financial Risks Really Hide
Are you managing incurred costs or committed costs? A CFO explains why 80% of expenses are locked in at the design phase. Lessons from Ford, Boeing, and Dell on TCO.
IRR vs. NPV: Why a Popular Investment Evaluation Method Can Mislead You
NPV vs. IRR: Is your favorite investment metric lying to you? A CFO explains why Internal Rate of Return (IRR) is flawed and why Net Present Value (NPV) remains the only reliable criterion.
The Ice Cream Mystery: How Not to Drown in Data
Why do ice cream sales and lifeguard rescues rise together? Discover the difference between correlation and causation in this simple data analysis guide. Learn how to spot hidden factors and avoid false conclusions.
Financial Modeling: From Chaos to Clarity
Creating a financial model is not about complex Excel functions; it is a discipline and an art. In this guide, we explore how to build the "Architecture of Trust"—transparent, flexible, and robust models that investors and Boards rely on. Learn the principles of the FAST Standard and how to avoid the "ticking time bomb" of bad modeling.
Make or Buy? How to Avoid Fatal Decisions
Should you manufacture or outsource? Don't rely on full production costs. Learn how to analyze relevant costs, opportunity costs, and strategic risks correctly.
Special Orders: Should You Accept a Price Below Production Cost?
Should you accept a special order below full cost? A real-world manufacturing case study analyzing relevant costs, contribution margin, and strategic risks.
Plan = Model. If Not, It’s Just a Wish List
"Napkin planning" is dead. Discover why a financial model is the "digital twin" of your business that turns a wish list into a navigable map for growth.
Budgeting as a Business Navigation System: From “Shackles” to Modeling
Transform your business budgeting system from a "bureaucratic nightmare" into a strategic tool. Learn how to build a Master Budget to model future success.
EBITDA: What Is It and Should You Trust This Metric?
What is EBITDA? Discover why this non-GAAP metric can differ from Net Profit, why Warren Buffett criticizes it, and how to analyse it alongside Capex. A CFO's perspective.
Costing Traps (Part 2)
Using Weighted Average Cost (WAC) for decisions can kill your profit. A real-world case study showing why separating variable costs is crucial for sales planning.
Costing Traps (Part 1)
Stop using accounting cost for business decisions. Learn how to identify Relevant Costs, ignore Sunk Costs, and avoid the "Death Spiral" in pricing and make-or-buy scenarios.
When Accounting Deceives: How Absorption Costing Distorts Profit
Why did profit go up while sales stayed flat? A detailed case study comparing Absorption Costing vs. Variable Costing. Learn how inventory build-up creates "phantom profit".
Weighted Average Cost Is a Fiction
Using Weighted Average Cost for decision-making is a dangerous trap. A real-world case study showing how mechanical accounting destroys profit and how to fix it.