Management control
The 3 reports every SME should have
You don't need 30 pages of reports. Just 3 documents, updated regularly, give you full control of your SME.
Business budgeting: how to do it even if you never have
A budget isn't an academic exercise. It's the tool that turns intentions into numbers. Here's how to build one for the first time.
Cash flow for SMEs: why you bill a lot but the account is empty
Billing doesn't mean collecting. Here's why cash flow is the most important number for an SME and how to keep it under control.
Why your spreadsheets are always outdated
The problem isn't Excel. It's that nobody updates it, data isn't shared, and formulas break. Here's how to fix it.
Management control for SMEs: the practical guide
Management control isn't just for large companies. Here's how to implement it in an SME, with simple tools and concrete results.
How to build a price list without guesswork
A price list based on real costs, not gut feeling. Here's how to build one using the contribution margin and break-even point.
5 numbers to check every week (it takes 10 minutes)
Just 5 KPIs and 10 minutes a week for a dashboard that tells you how your SME is really doing.
The client asks for a discount: how to decide in 5 minutes
Not all discounts are equal. With the contribution margin, you can know in 5 minutes whether a discount is sustainable or makes you work at a loss.
What does an employee really cost (the complete formula)
An employee's cost isn't their net salary. The full formula includes social contributions, severance, holidays, and indirect costs.
How to calculate the true cost of a product
Raw material cost is just the tip of the iceberg. Here's how to calculate the full cost of a product, with a practical example.
Revenue is growing but profits aren't? Here are 3 hidden causes
Higher revenue doesn't mean higher profit. Three concrete causes that explain why your bottom line isn't keeping up with your top line.
When to invest in new machinery (and when not to)
New machinery isn't always a good investment. Here's how to evaluate it with numbers, without being guided by enthusiasm alone.
Contribution margin: what it is and why it's more useful than gross margin
Gross margin can be misleading. The contribution margin shows how much each product truly contributes to covering fixed costs and generating profit.
I discovered my best client was losing me money
The client with the highest revenue isn't always the most profitable. Here's how to find out if they cost you more than they bring in.
90-day payment terms: how to avoid running out of cash
Clients paying at 90-120 days, suppliers wanting money at 30. Here's how to manage the mismatch without liquidity surprises.
Accountant vs. management controller: two different roles, both essential
Your accountant looks at the past. A management controller looks at the present and future. Understanding the difference helps you make better decisions.