What do you gain by periodizing insurance, maintenance, and licenses?
You get a cleaner reading of the actual monthly cost. This helps to set prices, compare months, and avoid artificial peaks in the final result.
Why is it advisable to budget for taxes month by month?
Porque así no te engaña la caja aparente. Reservar poco a poco evita que un vencimiento fiscal te rompa un mes que parecía bueno.
Why is it beneficial to perform a monthly financial close even if the company is small?
Because waiting for the quarter or the annual closing causes problems to be discovered late. A short and orderly closing improves control
What is gross profit margin on invested inventory, and when is it useful?
It relates the gross margin to the money tied up in stock. It is very useful for retail, distribution, and warehouse-based businesses
How does the price, volume, and mix analysis help?
Separate whether the improvement or deterioration of the result comes from selling more units, changing prices, or selling a different mix.
What is promissory note or bill discounting and how does it differ from factoring?
In discounting, the bank advances a specific instrument, promissory note, bill of exchange, and the assignor is normally liable if there is a default…
What is an aged customer accounts receivable schedule and what decisions does it unlock?
It is classifying customer debt by buckets: 0-30, 31-60, 61-90, and over 90 days. It allows you to cut off credit in time, prioritize collections
What is a “debt schedule” and why does it prevent surprises, even without growing?
It is a simple table with future instalments per month, separating principal, interest and extraordinary maturities. It lets you see months of…
Which fees usually «inflate» a credit facility and how to compare them properly?
Look at the opening fee, renewal fee, non-utilisation fee, and the cost for exceeding the limit. A real comparison is made using a usage scenario
What is a credit line and in which cases is it better than a loan?
It is a line to cover working capital peaks, you pay interest only on the amount drawn and it is usually renewed. It is better than a loan if the need…
