Under Controlling - A blog for financial controllers

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

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

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

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

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

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

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

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