Performance management

Budgeting for uncertainty

Enhance your organisation’s budgeting in a fast-changing environment with these agile practices.

Analysis: How the semiconductor shortage could last into 2024

Experts differ on when the microchip shortage will end as companies work to redesign products and rethink procurement strategies.

Value: How to create a robust financial forecast

Using a dynamic business forecast can enable the focus to be shifted to long-term value creation.

‘Unlocking hidden value’: Why purpose should be more central to business

An author and Harvard Business School professor explains why companies should have a larger role in society than providing shareholder value in this podcast episode with transcript.

Eurozone factory output growth stalled in April

Supply chain disruptions and economic uncertainty slowed European manufacturing last month. The invasion of Ukraine and lockdowns in China are some of the reasons that bottlenecks were exacerbated.

Great Resignation sees more companies offer equity to staff

Organisations are turning to new incentive programmes to help retain employees.

Diversify global supply chains, don’t dismantle them, IMF says

Reshoring may cause more harm than good, according to recent research.

Understanding costs: Part 2 — resource-based costing

A new approach to costing relies on an integrated approach to looking at costs, resources, activities, and cost objects — leading to insight for strategy and operations.

Maersk warns Shanghai city lockdown will boost transport costs further

Longer freight delivery times and rise in transport costs are likely as Chinese factories look to use other ports as alternatives to Shanghai.

Understanding costs: Part 1 — costing concepts

Costing systems have evolved very little over recent decades, with activity-based costing in the late-1980s probably being the last major development.

Ukraine crisis creates havoc for electric-car makers’ supply chains

Prices have soared for metals such as nickel and palladium that are key elements in vehicle manufacturing.

Finance leaders do more than cost cuts to battle elevated input prices

Companies renegotiate terms, diversify sourcing, and focus on adding value and expanding markets to stave off rising input prices.

Ukraine crisis threatens global factory recovery

Subsiding Omicron wave helped factory activity rebound last month in most major economies, but the Ukraine conflict is pushing oil, commodity, food, and shipping prices even higher.

Untangling the supply chain every day

Look inside the crunch with a food supply chain leader in Saudi Arabia.

Price hikes force European retailers into tough negotiations with food makers

To protect profits and keep customers in record-high inflation, European supermarkets are in extended negotiations with packaged food manufacturers like Nestlé and Knorr.

Pricing pressures continue as labour, supplies remain scarce

A labour shortage and supply chain difficulties are creating business challenges that may not abate soon.

Supply chain woes: Recovery will be slow

Business leaders and analysts expect delivery bottlenecks and freight prices to ease in second half of this year, but supply chains may still not return to pre-pandemic days.

So you think you know Kaplan and Norton’s balanced scorecard?

Test your knowledge of Kaplan and Norton’s powerful and globally popular tool.

Energy risk: How businesses can reduce costs in a volatile market

Hedging has a role in cutting energy costs when lowering consumption is not enough to offset surging prices.

Freight rates won’t ease in 2022, DHL exec says

Businesses may want to sign 2- or 3-year contracts to hedge against future price increases, says the head of DHL’s freight business.

Performance management

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