Which products or servicesgenerate
how much profit?

Master data · Cost pools · Allocation rules

1. 01Organise data and sources

   Clean and classify master data; examine the sources and detail behind cost components.

2. 02Structure cost allocation

   Review allocation drivers; establish how total costs flow into components and products.

3. 03Validate against the process

   Check bills of materials, routings and resource relationships; make unit costs and standard-to-actual variances traceable.

Traceable product and unit costs.

A structure that lets you trace calculations back to their sources when making pricing and profitability decisions.

Demand · Inventory · Bills of materials · Lead times and capacity

1. 01Validate demand and inventory

   Check demand, inventory, open orders, bills of materials and lead-time data.

2. 02Calculate requirements and constraints

   Assess forecasts alongside orders; review MRP parameters and material and capacity constraints.

3. 03Determine dates and actions

   Make available-to-promise dates calculable; assess capacity feasibility separately. Set purchasing and production priorities. Where appropriate, evaluate what is needed to move towards a just-in-time approach.

Dates and plans grounded in calculations.

Delivery-date assessments supported by material and capacity checks, with clear purchasing and production priorities.

Product and store profiles · Sales · Inventory policy

1. 01Build the product–store structure

   Assortment: connect the product range to store profiles and display capacity.

2. 02Design allocation rules

   Allocation: define which products go to which stores, and under what rules.

3. 03Connect replenishment and transfers

   Replenishment: connect restocking and transfer requirements to policies, user controls and operational reporting.

From commercial policy to daily operations.

Product–store decisions, replenishment and transfers working together under consistent rules.

Budget · Commitments · Expenses · Authority structure

1. 01Map expense sources

   Link budgets, purchasing commitments, accounting and other expenses to departments, projects, purposes and responsible people.

2. 02Make commitments and balances visible

   Establish the relationship between budgets, commitments, actual expenditure and available amounts.

3. 03Establish controls before spending

   Design pre-spend alerts, authority and approval workflows; connect approved cost pools to standard costs.

Budget visibility at the point of decision.

Available budgets that account for obligations, with expense traceability through to product profitability.

Budget and expense control design Feasibility proposal