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Managerial Accounting

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Transforming chaos into profit through the lens of the TLS (TOC, Lean, Six Sigma) model

Turn Operational Chaos into Cash: How TOC, Lean, and Six Sigma Work Together

Stop localized cost-cutting. Learn how to combine TOC, Lean, and Six Sigma (the TLS Model) to turn operational chaos into real profit and maximize Throughput.
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28.12.2025Tags: Business Management, Corporate Culture, Managerial Accounting, Theory of Constraints
How Your “Most Profitable” Product Might Be Killing Your Business

How Your “Most Profitable” Product Might Be Killing Your Business

Why choosing the product with the highest contribution margin can actually lower your total profit. A guide to optimizing product mix using the Theory of Constraints.
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01.11.2025Tags: Absorption Costing, Critical Thinking, Financial Planning, Managerial Accounting, Strategic Thinking, Theory of Constraints, Variable Costing
Make or Buy? How to Avoid Fatal Decisions

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.
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16.06.2025Tags: Absorption Costing, Business Management, Costing Traps, Financial analysis, Managerial Accounting, Variable Costing
Special Orders: Should You Accept a Price Below Production Cost?

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.
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08.06.2025Tags: Managerial Accounting
Costing Traps (Part 2)

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.
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04.01.2018Tags: Costing Traps, Financial analysis, Managerial Accounting, Variable Costing
Costing Traps (Part 1)

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.
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03.01.2018Tags: Business Management, Costing Traps, Financial analysis, Managerial Accounting, Variable Costing
When Accounting Deceives: How Absorption Costing Distorts Profit

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".
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04.12.2017Tags: Absorption Costing, Business Management, Costing Traps, Financial analysis, Financial Planning, Managerial Accounting, Variable Costing
Weighted Average Cost Is a Fiction

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.
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05.02.2010Tags: Business Management, Costing Traps, Financial analysis, Managerial Accounting, Variable Costing
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