Business operations require resources – capital and personnel. The costs arising from their use can be divided into two categories: direct and indirect costs. Direct

Over time, we have developed a methodology that allows us to monitor the significance and impact of purchasing, material control, and the entire order–delivery chain

ABC costing (Activity-Based Costing) is a budgeting and analysis process that identifies a company’s fixed and variable costs, allocating them to customers, products, services, orders,

In ensuring product availability, supply chain transparency and supplier collaboration are now increasingly key factors. The goals of Supplier Performance Measurement include developing operations for

We ran a sales campaign, during which we sold more, but with lower margins – was it really profitable?” When considering a campaign, it’s worth

hen managing at the EBITDA level, you become aware of how much purchasing, warehousing, logistics, and sales eat into the margin of customers (or products).

Last time, we discussed how important it is to manage sales at the EBITDA level. Now, arrange these customers in profitability order as a WHALE

The certificate signifies reliability; we aim to be a trustworthy and safe partner in everything we do. Suomen Asiakastieto: “A company that has earned the

We Multiplied Our Results – Our results have multiplied since we started using SCM’s system and coaching, says Johan Karlsson, CEO of Oy Nylund Ab.