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White papers

Too controversial to publish

Are cost savings mirages?

Will reducing costs save you money? In many cases, they will not and in some, it may increase your cash costs.

Strategic Cost Transformation

If the objective is to make money, cost accounting, alone, cannot help you. It is a one-dimensional tool in a two-dimensional business world. You will need to transform your cost management approach to reflect the realities of your business.

Measuring costs

Cost accountants regularly talk about measuring costs. Costs aren't measured, they're calculated. That's the problem.

Principles of capacity

Groundbreaking paper that introduces the most important concepts to understand about your business; input and output capacity. Without understanding this, you will not understand how to improve cash flow

Metrics productivity

Because metrics exist doesn't make them effective. At most companies, many metrics don't provide the information leaders think they're getting. This paper shares four areas to consider to determine the effectiveness of your metrics.

Worth vs Costs

Accounting costs aren't money. They represent the value of capacity consumed when performing work. But people think they're money and that leads to bad decisions. This paper introduces a simple concept, worth and capacity analysis (WACA) and offers it as an alternative to cost data.

Clarifying cost metrics

Most companies use cost metrics. Many do not understand what they are really saying. This paper helps clarify what cost metrics truly tell you.

Clarifying cash flow

Cash flow is a simple concept in reality. Accounting makes it hard to understand. This paper explains the basics of cash flow in a way cost accounting fails.