Finance, Tax & Accounting: page 3
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Contribution per Bottleneck Hour: Choose Work When Capacity Is Full
Compare jobs by contribution per scarce machine or specialist hour. Include setup time, demand limits and existing commitments before changing the schedule.
3 min readCustomer Profitability: Include Support and Delivery Complexity
Compare customers after support time, delivery, returns and account administration. Separate cost allocations from cash savings before changing an arrangement.
3 min readGross Profit Variance: Separate Price, Input Costs and Waste
Trace planned gross profit to actual results with a worked price, input-cost and waste bridge. Find the cause of margin loss using records you already keep.
3 min readMake or Buy? Compare Avoidable Costs and Released Capacity
Compare in-house production with bought-in supply using avoidable costs, unchanged overhead and released capacity. Work through a clear make-or-buy example.
3 min readPrepaid Service Packs: Cost the Promises Before Discounting
Cost every session promised in a prepaid service pack. Allow for delivery time, rescheduling and rising costs before treating the upfront payment as profit.
3 min readProduct Returns: Calculate Their Effect on Real Margin
Calculate margin after refunds, return freight, inspection and recovered stock. Compare three return rates without double-counting the cost of returned goods.
3 min readRecurring Revenue Profit: Model Cancellations and Service Costs
Build a six-month recurring-service forecast with cancellations, new customers and delivery costs. Separate customer churn, revenue churn and collected cash.
4 min readRepair or Replace Business Equipment? Compare Future Costs
Compare repair and replacement over the same period, including downtime, running costs and resale value. Test another breakdown before committing to a purchase.
3 min readSales Rose but Gross Margin Fell? Check Your Sales Mix
See how a change in product mix can lift sales while lowering gross margin. Use a two-product example to check the numbers before changing your prices.
3 min readShould You Stop Selling an Unprofitable Product?
Check whether dropping a product would improve profit. Separate lost contribution, avoidable fixed costs and overhead that remains with this worked example.
2 min readSupplier Early-Payment Discounts: Compare Savings and Cash Cost
Work out whether a supplier discount covers the cost of paying early. Compare discount dollars, borrowing costs, payment dates and the remaining cash buffer.
3 min readWill a New Service Add Profit or Just More Work?
Test a new service using added revenue, direct costs, setup spending and displaced work. Compare low, base and high demand before expanding the offer.
3 min readWould Longer Opening Hours Pay for Themselves?
Cost an extra trading period using added sales, product costs, staffing and cleanup. Allow for shifted sales and compare quiet, expected and busy trial weeks.
3 min readAllocate Overheads to Jobs: Choose a Cost Driver That Fits
Compare labour-hour, job-count and revenue allocations for two jobs. Check overhead recovery, capacity assumptions and the effect on your next quote.
3 min readCall-Out and Travel Charges: Calculate the Cost of a Visit
Calculate travel, setup and on-site cost for a service visit. Compare a call-out component with a bundled minimum price and test more distant jobs.
3 min readCost of Goods Sold (COGS): Reconcile Stock and Purchases
Work through a cost-of-goods-sold reconciliation with opening stock, purchases and closing stock, plus a separate record for returns and stock differences.
4 min readDiscount Campaign Cost Sheet: How Many Extra Sales Do You Need?
Calculate the extra units a discount must sell to preserve contribution. Include payment fees, fulfilment and campaign spending, then test capacity.
3 min readFree Shipping Threshold: Can the Basket Pay for Delivery?
Test a free-shipping threshold across basket sizes and delivery zones. Include product margin, packing, heavy items and a target contribution per order.
3 min read