Our Mission

Our Mission is to help the entrepreneur planning and realizing the best possible profit for his company.

With passion, dedication and trust, we work mainly with companies located in Brescia, Bergamo, Milan and province areas and we learnt to speak the same language as banks and entrepreneurs, in order to facilitate the discussion not only about financial issues and credit lines but also reagarding margins, customers and suppliers, projects to be implemented and related costs / benefits.

We offer professional services of:

• Management Planning and Control, to design and implement business plans, budgets, rolling forecasts and analytical accounting, defining corporate Vision and Mission, Swot Analysis and strategic action plans;
• Temporary management, to manage the generational change and instill managerial culture in the new generations or, more simply, to "bring home" high-level skills at affordable and fixed prices;
• Internationalization, to let the companies sell and buy products or services abroad, with particular reference to Chinese and Eastern European markets, as well as to create production and commercial sites outside the Italian territory.

To meet the needs of corporate reorganization, we also implement projects of:

• Analytical-industrial accounting, to deeper analyze production costs and contribution margins by order or product, guiding in a better way the pricing process and sales mix strategies, interfacing directly with IT providers to adapt IT systems (ERP management) to business needs;
• Organizational restructuring, with revision of company procedures and internal regulations (to define "what must be done") as well as organizational charts, roles and job descriptions, (to define "who has to do what"), supporting and training staff;
• Reduction of waste, scraps and activities that do not produce added value, optimizing production parameters (KPI's), production planning and performance by product and operator (Key Performance Indicators), as well as standardizing procurement orders and warehouse, reducing costs (Cost Reduction) and the number of suppliers.

Our approach aims to govern company margins from a strategic perspective: how?

The entrepreneur always knows the state of health of his company: we take care of translating these feelings into numbers and improvement plans.

Starting from historical series of accounting data, we build specific strategies, with analysis of future scenarios and projections, to reach the best possible result at the end of the year.

The historical data series help us to understand how costs move, which are usually divided into fixed and variable costs but which we prefer to classify as compressible costs (where we can act to reduce them) and non-compressible costs (where we cannot act or partially act to reduce them).

The more the study of the past shows cyclical trends, which are repeated over time (as usually happens in every company), the more our estimates will be reliable.

The most effective method to achieve the best possible profit leverages the past (i.e. corporate financial statements, which cannot be helpful because representing the past), to guide the future based on the concept of Break Even Analysis.

Our methodology reverses the decision-making process we are used to: we first analyze the costs (fixed and variable, or rather compressible and non-compressible) to define both the Break Even Point (or minimum turnover necessary to cover all costs) and the Sales Budget (or turnover to be achieved as a goal).

If, along the way, the Sales Budget is not reachable, we implement the appropriate strategies to reduce costs and to develop the turnover, defining the product / service lines with the highest added value and the customers to focus on.

How can you save costs?

To reduce costs, we define specific budgets for each king of expenditure, on which the entrepreneur can choose to act directly or, even better, by identifying people responsible for these budgets within his company.

Sharing the objectives to be achieved with collaborators creates responsibility, delegation and self-control over individual items of expenditure.

The continuity of this process over time increases, in fact, the level of attention on the costs of the entire organizational structure which, involved in the achievement of clear and shared objectives, will be led to ask itself the reasons for any deviations in the results and to act accordingly.

How do we operate?

We have created a Predictive Analysis Simulator which, by applying specific algorithms to the historical series of accounting data, is able to open a window on the following 12 months and predict the path that the company is about to take, with the aim of governing the data in advance.

The core of this software is the Rolling Forecast Report, consisting of:

• Corporate accounting report reworked from a management perspective, which analyzes the deviations of the monthly data compared to the same period of the previous year; it serves to "take stock of the situation", generating awareness of what has happened;
• Income Statement Budget, which represents the objective to be achieved in terms of costs and revenues; it serves to stimulate and refine the ability to plan the activities necessary to achieve the objectives;
• Rolling Forecast, that is the forecast of the Income Statement, which projects the Break Even Point at the end of the year and the expected result from company management; it is built using Actual (final) data for the months ended and the residual budget for the months to finish, with the aid of statistical algorithms; serves to measure the ability to achieve the objectives set in the Budget and to implement the necessary corrective actions;
• Time series of data relating to the financial statements of previous years which, in addition to becoming the reference basis for future estimates, provide a complete view , over time, the trend of costs and revenues.

Putting all the numbers in columns, the Rolling Forecast leads us to the following question: are we satisfied with the expected result for the end of the year? If we are not, we will have time to decide and implement the necessary strategies.

To be even more timely and effective in the choices to be made, however, it is necessary to make an extra effort, because the analyzes on an annual basis are important but not sufficient to define an action plan in the short, indeed very short, period.

The keystone is in the monthly data: for every single month of the following year, we determine the Break Even Point and the Sales Budget which, compared with the Open Orders (which will translate into actual sales), allow us to understand whether the monthly turnover target is achievable or not.

This information dashboard represents the "Joystick" needed to drive the company.

Periodically, we analyze and validate the data processed by our Simulator together with the entrepreneur, in order to plan and achieve the best possible result for his company.

Who we are?

For over twenty years we have adopted a strategic approach to management control, applicable to any type of company, regardless of the sector or its size.

Our professional network is made up of managers who have lived in the company and speak the same language as the entrepreneur: for this reason we are convinced that we “make a difference” by offering a service with high added value.

Contact us by email at info@fmstudioconsulenza.it or visit our offices in Rovato (BS), for a meeting free of charge.