Financial analysis | Financial management

The “Reverse” Route to Nasdaq: An Accounting Paradox Opening Doors for Ukrainian Business

Discover the "Backdoor Listing" strategy to Nasdaq via SPAC. A CFO explains the accounting of Reverse Mergers, IFRS 3 implications, and navigating NBU restrictions.

06.11.2025Business Management, Financial analysis, Financial Planning, Strategic Planning

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.

02.11.2025Business Management, Corporate Culture, Critical Thinking, Financial analysis, Financial Planning, Strategic Planning

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.

16.06.2025Absorption Costing, Business Management, Costing Traps, Financial analysis, Managerial Accounting, Variable Costing

The Importance of the Balance Sheet (Statement of Financial Position) for Business Management

Managing a business without a Balance Sheet is like driving blindfolded. Discover why P&L is not enough and how to analyze financial position to avoid bankruptcy.

25.04.2025Business Management, Financial analysis

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.

27.10.2018Business Management, Financial analysis, Strategic Planning

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.

04.01.2018Costing Traps, Financial analysis, Managerial Accounting, Variable Costing

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.

03.01.2018Business Management, Costing Traps, Financial analysis, Managerial Accounting, Variable Costing

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".

04.12.2017Absorption Costing, Business Management, Costing Traps, Financial analysis, Financial Planning, Managerial Accounting, Variable Costing

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.

05.02.2010Business Management, Costing Traps, Financial analysis, Managerial Accounting, Variable Costing