Insights
Field notes from the practice.
Short, practical writing on the categories I work in — ZBB, should-cost, cost-to-serve, org design. Not thought leadership. Just what I've had to explain more than three times.
Articles
Cost · ZBB
Zero-Based Budgeting isn't a cut. It's a language.
Most ZBB programmes fail because they run as a savings exercise, not as a way of speaking about cost. Here's what changes when you invert the frame.
5 min readRead →
Sourcing · Should-cost
Should-cost modelling: what suppliers actually respond to.
A should-cost model that lives in Excel and dies before the RFP is worthless. The models that move price share three properties.
6 min readRead →
Supply chain · Cost-to-serve
Cost-to-serve, without the 200-slide deck.
Every cost-to-serve project drowns in allocation debates. There is a shorter, less elegant path — and it usually beats the elegant one.
5 min readRead →
Thirty minutes, and you'll know whether there's money in it.
Bring one number you don't trust. I'll tell you straight whether it's worth an engagement — and if it isn't, I'll say so.