Essays

Governance, not commentary.

Short essays for CEOs and CFOs on how margin is governed in real time, why volatility becomes a valuation problem, and what “control” actually means in diligence.

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Essay

The Decision Window

EBITDA is decided before reporting. The point is to name the window—then govern it.

Essay

Irreversibility Is the Enemy

Most “margin surprises” are commitments the organization forgot to treat as irreversible.

Essay

Visibility Over Precision

Early exposure is not about perfect costing. It’s about forcing assumptions into view while leverage exists.

Essay

Variance Attribution and Valuation

Buyers don’t pay for explanations. They pay for repeatability: a credible model that learns.

Essay

Pareto Visibility

What you don’t see, you can’t improve. Start where production happens—then analyze the truth.