MANUFACTURING
Covers the financial dimensions of manufacturing operations, including the manufacturing operating model, standard costing and variance analysis, overhead allocation, capacity finance, quality cost economics, and capex ROI. It includes shared dashboards, technology stack evaluation, and manufacturing-specific case studies.
Foundation β How Manufacturing Thinks
The Production Mindset, Throughput Economics, and the CFO-Plant Manager Gap
The Manufacturing Operating Model
Plant Architecture, Production Flows, Cost Centres, and Where Finance Fits
Key Metrics β What Manufacturing Measures
25 Manufacturing Metrics, the Finance Translation Layer, and OEE as North Star
Budget Architecture β How Manufacturing Spends
Direct Labour, Overhead Absorption, Capital, Maintenance, and the Variance System
Standard Costing and Variance Analysis
Setting Standards, the Four Variances, and the Variance Report as CFO's Most Powerful
Capital Expenditure and Equipment ROI
CapEx Approval, Payback, NPV, Lease vs. Buy, and the Total Cost of Ownership Model
Manufacturing Overhead β The Hidden Cost Driver
Absorption Rates, Under-Absorption, Fixed vs. Variable Overhead, and Cost Behaviour
Capacity Finance β The Economics of Making More
Bottleneck Economics, Theory of Constraints, Throughput Accounting, Capacity Investment
Quality Finance β The Cost of Poor Quality
COPQ Framework, Scrap and Rework Economics, Six Sigma ROI, and Warranty Cost
OKRs, KPIs & the Shared Manufacturing-Finance Dashboard
Co-Owned OKRs, the 25-Metric Scorecard, OEE as North Star, Monthly Review
The Hardest Conversation
Five Difficult CFO-Plant Manager Dialogues and How to Navigate Each
Technology & Tools β Manufacturing Tech Stack ROI
MES, SCADA, ERP Modules, Predictive Maintenance, and Digital Twin ROI
Case Studies I β Two Manufacturing Finance Scenarios
The Capacity Trap Β· The Make vs. Outsource Decision
Case Studies II β Two More Manufacturing Finance Scenarios
The Plant Rationalisation Β· The Quality Crisis
Master Summary
50 Concepts Β· Glossary Β· The 25-Metric Map Β· 12-Framework Library Β· Series Reference