Strategic Management Control

Let's analyze the historical series of accounting data to understand how fixed and variable costs will move: the budget is useful but not sufficient to predict what may happen in the future.

By applying statistical algorithms to the historical series, in our predictive analysis simulator, we generate the Forecast (from the English "forecast") of the Income Statement, opening a window on the costs and revenues of the following 12 months.

For each single month of the following year, we determine the data of the Target Turnover (fed by the sales budget) and the Break Even Point (i.e. the minimum turnover necessary to equalize all costs), comparing them to the Open Orders (which measure the turnover that it will actually be possible to create) this information dashboard represents the "Joystick" necessary to drive the company.

We translate the entrepreneur's feelings about the health of his company into numbers and objectives for improvement, implementing the appropriate strategies to reduce costs and develop sales.

We implement Analytical-Industrial Accounting to clearly identify the margins achieved (by product, customer or reference market), in order to support both operational decisions (formulation of prices, definition of the sales mix and continuous improvement activities) and strategic choices (selection of markets, commercial development plans and investment choices).

Building the future, without passively undergoing it, is the key to achieving the best possible profit for the company.

Banking Rating and Financial Planning

The financial credit risk is a real risk for small and medium-sized enterprises, which requires constant supervision of the financial area in order to improve relations between companies and banks, to encourage growth.

It therefore becomes essential to make financial commitments consistent and sustainable with the actual performance of the business, identifying the most suitable financial structure and therefore the instruments, terms and conditions of the financial contracts in place according to the prospects for growth and / or development. of business.

We support companies continuously, guaranteeing the following advantages:

always have the highest financial skills available at a low cost; supervise the financial area on a permanent basis; establish a constructive relationship with credit institutions; improve the bank rating; have better chances of accessing bank credit.

We project the trend of the company's cash flows, starting from the monthly economic budget, to verify the evolution of financial needs and plan their adequate coverage, as well as to assess the feasibility of the planned investments.

We optimize treasury and operating cash flow (cash flow budget and financial statements), with a view to minimizing the incidence of financial charges and reducing the use of bank credit lines.

We also deal with extraordinary finance operations (Merger & Acquisition), evaluating every aspect related to merger, spin-off, acquisition and / or company due diligence operations, through market analysis, feasibility studies, identification of counterparties and negotiation with the counterparties themselves.

We also plan the international structure of business groups, optimizing national and international taxation.

Business plan for start up companies or projects

The birth of a new entrepreneurial activity (and of any company project) must be supported by a feasibility study or analysis capable of providing a series of economic-business data, on which to draw guidelines for the establishment of the activity, which takes the form of the drafting of a document: the business plan.

Drawing up a business plan is, first of all, essential to determine the objectives that the entrepreneur wants to achieve and the strategy he intends to use to achieve them but it is also important to access subsidized public financing or bank credit.

We support our customers in the drafting and implementation of industrial plans, which summarize the contents and characteristics of the business project and are used both for business planning and management and for external communication, in particular towards potential financiers or investors; in particular, we provide the following information:

description of the investment project or type of business to be created; presentation of the entrepreneur and management; analysis of the market, competition and critical success factors; sales objectives, commercial organization, marketing plan and strategic matrix positioning; technical feasibility of the project and five-year or three-year economic-financial feasibility plan; overall financial requirements (for technical, intangible and working capital investments) and related hedges; expected return on investment and risk factors; investors involved and any proposals for participation in third party stakeholders; time plan for the development of activities.

How to reorganize a business

Client: glass processing and installation company for furnishings, partitions, parapets and industrial applications; turnover of 13 million euros.

Problems: inefficient production planning (delivery delays equal to 50% of the order backlog); lack of staff autonomy in carrying out their duties; incomplete and non-timely management of warehouse stocks; lack of in-depth knowledge of actual costs and production standards, suitable to support the management decision-making process.

Intervention: company reorganization activity lasting 18 months with complete revision of planning and production flows. Given the short delivery lead times for customers (11 average days from the order), the following have been progressively introduced: the use of phase schedules, to monitor production according to the expected dates and from a "pull" perspective, in which the the downstream process "pulls" from the upstream process only what is required, at the right time, and in the desired quantity; weekly monitoring of workloads; the "in-field" data collection at the terminal and the analysis of times and methods by department, in order to optimize batches, cycles and production times (delivery delays down to 10% of the order portfolio). To increase the level of autonomy in the management of work, specific training plans, accountability and proactive involvement of human resources have been introduced, with the definition of roles, tasks, procedures and corporate objectives. Inefficient inventory management was solved through the implementation of barcodes, for the correct detection of production / warehouse loads and unloads as well as to ensure the traceability of the material. Finally, analytical-industrial accounting was implemented to determine the hourly cost for each process (grinding, tempering, stratification, etc.) and not for individual orders, given their excessive number and low return in terms of information useful for the process. decision-making and since the sales price lists are determined on the basis of the foreseen processes; the latter, therefore, have been identified as cost and revenue centers on which to base the analysis of company profitability.