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Under Controlling

Under Controlling

A blog for financial controllers

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How to calculate Free Cash Flow (FCF) – with example

Posted on May 19, 2020May 20, 2020 by José Raúl García Arjona

The Free Cash Flow is the net amount of cash generated by the company, and available to repay debt, pay

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Understanding the components of the sales bridge (price volume mix analysis)

Posted on November 18, 2019November 18, 2019 by José Raúl García Arjona

In my previous post I explained the concept of “sales bridge” and how to build the report. This time we

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Financial Controlling
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How to perform a sales bridge (or price volume mix analysis)

Posted on November 15, 2019July 30, 2021 by José Raúl García Arjona

A sales bridge (or price volume mix analysis) is a report which shows the gap between budgeted and actual sales,

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Budget responsibility matrix

Posted on October 15, 2019December 4, 2019 by José Raúl García Arjona

Some years ago, I was searching information for my master’s degree final project. The title of my dissertation was “Identification

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Cost center hierarchy in manufacturing plants

Posted on October 7, 2019October 19, 2019 by José Raúl García Arjona

A cost center is an entity that generates cost within the company. This entity is often a department, but it

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SAP Cost Center: transaction codes

Posted on September 30, 2019October 19, 2019 by José Raúl García Arjona

Cost center A cost center in SAP is an organizational unit (department, production line, work position…) where the costs are

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Types of labor in manufacturing companies (from a cost perspective)

Posted on September 22, 2019May 20, 2020 by José Raúl García Arjona

In a manufacturing company we can find a wide variety of positions and professional profiles (unskilled and skilled): operators, forklift

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Recent Posts

  • How to calculate Free Cash Flow (FCF) – with example
  • Understanding the components of the sales bridge (price volume mix analysis)
  • How to perform a sales bridge (or price volume mix analysis)
  • Budget responsibility matrix
  • Cost center hierarchy in manufacturing plants
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