Blog | CFO Dynamics

Why Businesses Fail - A Virtual CFO Analysis: Costing

Written by Edward Morgan | Nov 5, 2024

 

IN THIS ARTICLE:
Understanding and Managing Costing Issues: Essential Steps For Business Success
The Planning Stage: Why Accurate Costing Matters
Execution Phase: Maintaining Profitability Amidst Change
Key Execution Strategies to Maintain Control of Your Costings
The Importance of Data and Insight
Practical Steps to Stay on Top of Costing Data
Key Insights for Avoiding Costing Issues
Costing Checklist for Business Projects
Costing Case Study: Let's Get Real
The Role of a Virtual CFO in Maintaining Cost

Understanding and Managing Costing Issues: Essential Steps For Business Success

Most businesses (especially if they are past their startup phase) will face a significant risk in one key area of their business - costing. Although it might seem basic to consistently and accurately calculate costs, monitoring them for each and every project or product cycle is a going to be a challenge. The key focus here is ensuring that your costing will only help your profitability - not break it.

The Planning Stage: Why Accurate Costing Matters

Any project or product launch needs to begin with planning. Here, you must calculate all costs associate with delivering your product or service as accurately as you can. A common oversight during the planning phase is underquoting production costs, which can lead to you setting prices that barely cover expenses or, in a true worst case scenario, incur loses.

  • Understand your total costs: Include everything - and I mean everything. Materials, labour, freight, overheads. Don't leave any expense unaccounted for.
  • Avoid assumptions: Never rely on rough or outdated data. For example, if a material cost fluctuates ensure your pricing reflects current market changes.
  • Consider a contingency: Costs can and do often increase (anyone filled up a car recently??). Allow for buffers in your calculations, especially if your project is planned to span over several months.

Key Takeaway: A detailed and realistic costing plan is essential. It's far better to price higher with all costs than to bear the burden of unplanned losses.

Execution Phase: Maintaining Profitability Amidst Change

So, now that you've done your meticulous planning, are you out of the woods? No. Even with a great plan, the execution is going to have its own set of new challenges. Costs can vary over time, or your business might occur unexpected expenses - how can you prevent your profit margin from being jeopardised? Don't find yourself failing to monitor your costs consistently through a project - by the time you realise the mistake you will have already incurred losses.

Key Execution Strategies to Maintain Control of Your Costings

1. Regular Cost Tracking

Actively track expenses, particularly for variable costs (freight or material prices) as these can change very frequently. Stay informed and make real-time adjustments.

2. Flexible Contract Provisions

Where possible, incorporate clauses into contracts to allow for flexible price adjustments based on material or labour costs. Ensuring some degree of flexibility will be crucial for creating a safeguard against margin erosion.

3. Market Awareness

Monitor your industry's pricing trends. If competitors are adjusting prices due to cost increases, it might also be time to review yours. If you can be proactive and react fast you can avoid selling at a loss.

4. Manage Cost Blowouts

Project blowouts will drastically affect your profitability. Review your project and financial information regularly to help identify any signs of potential cost overruns and address them before they snowball out of control.

Key Takeaway: Execution is where 'the rubber meets the road', so keep a close watch on reality. An agile approach to pricing adjustments will be your best defence against unexpected costs.

The Importance of Data and Insight

If there is one thing you take away from this article let it be this: staying profitable comes down to one thing - knowing your numbers. Have accurate, timely information on costs to keep profit margins healthy. Consistent data monitoring means you can identify when costs start creeping up and can adjust accordingly.

Practical Steps to Stay on Top of Costing Data

  • Invest in Reliable Reporting Systems: Use tools that allow you to track costs, profits, and margins in real-time.
  • Empower Your Finance Team: Ensure your finance team has the resources to monitor costs and adjust pricing models. This will help reduce rapid cost changing risks.
  • Create a Clear Chain of Accountability: Assign a cost-tracking role within your finance team, where one person is responsible for regular cost checks and reporting to the leadership team. By setting up a regular "cost report" meeting, you'll ensure price changes are caught early.
  • Review and Revise Regularly: Schedule regular reviews to assess costs and adjust prices - if necessary. Frequent revisions will help prevent margin erosion and keep the business in a profitable position.

Key Takeaway: The faster you can identify you cost changes, the better your response will be. Trustworthy data is the foundation for proactive decision-making.

Key Insights for Avoiding Costing Issues

Costing issues are a common yet easily avoidable reason as to why established business struggle. If you're ever in doubt make sure you are:

Accurate Planning: Ensure all costs get accounted for from the start.

Active Monitoring: Track expenses throughout the project lifecycle.

Flexible Pricing: Incorporate price variation clauses in contacts where possible.

Stay Informed: Keep an eye on industry pricing trends and competitor moves.

In business, costing issues can rapidly escalate if not managed carefully. However, with a structured approach to planning, active cost tracking, and agile pricing adjustments, your business can avoid the common pitfalls that turn profitable ventures into costly mistakes.

Costing Checklist for Business Projects

  • Include All Cost Elements: Labour, freight, raw materials, overheads, and project-specific expenses
  • Establish a Buffer: Build a contingency plan for any expected increases in costs.
  • Use Flexible Pricing Models: Include clauses for material or labour cost increases in client contracts
  • Monitor Competitor Pricing: Adjust your prices as the market changes to avoid selling at a loss
  • Regularly Revisit Pricing: Reassess pricing every quarter or when you detect cost spikes

Costing Case Study: Let's Get Real

Situation: A mid-sized manufacturing company is selling high-volume, low-margin items. They failed to account for rising fuel costs and incurred a 12% drop in profits in just over one quarter.

Action: With our assistance as their Virtual CFO, we implemented a tracking system and embedded flexibility clauses in their contracts to help pass on the price increases.

Result: Achieved 15% in cost reduction - simply by passing on rising costs more quickly.

The Role of a Virtual CFO in Maintaining Cost

A Virtual CFO brings a strategic and analytical approach to costing that will go beyond just basic number-crunching. With specialised financial insight and expertise, they can assess and refine your costing practices to ensure your business's pricing structure supports profitability and growth - Here's how CFO Dynamics could make a substantial impact to your costs:

1. Accurate and Comprehensive Cost Analysis

One of the most impactful ways we would help your business is by establishing a thorough cost analysis process. This includes reviewing every element - materials, labour, logistics, and unexpected expenses - nothing gets overlooked.

  • In-Depth Cost Breakdown: As your Virtual CFO, we will examine each component, often breaking costs down at a granular level to identify any hidden or overlooked expenses.
  • Real-Time Data Insights: We track costs in real-time providing a clear view of changes and trends. This helps catching any unforeseen price spikes or dips.
  • Better Allocation of Overhead Costs: Distribute overheads more accurately across products, services, or projects, which ensure true cost calculations, maximising profitability.

Key Impact: With our rigorous approach to cost tracking, you can get a clearer picture of where every dollar goes within your business, improving pricing decisions and protecting margins.

2. Dynamic Pricing Strategies

In today's volatile market, static pricing can be very risky. By implementing dynamic pricing strategies that account for market and cost fluctuations your business will get the flexibility it needs - regardless of external pressures your profitability doesn't get eaten into.

  • Flexible Pricing Models: At CFO Dynamics, we can help incorporate clauses into client contracts that allow prices to adjust with fluctuations in material, labour, or shipping costs.
  • Market-Aware Adjustments: We will continue to assess industry trends and competitor pricing, providing strategic recommendations on how and when to adjust prices, ensuring you stay competitive.
  • Risk Management: As your Virtual CFO, CFO Dynamics will evaluate risks (inflation or supply chain disruptions), helping to implement contingency measures which will protect your business's bottom line.

Key Impact: Through dynamic pricing, CFO Dynamics will ensure your business can adjust to cost fluctuations proactively rather than reactively, preserving your profitability.

3. Implementing Efficient Cost-Control Measures

A good Virtual CFO should provide more than just tracking costs - at CFO Dynamics, we identify areas your business can streamline expenses and increase cost efficiencies -

  • Process Optimisation: By analysing workflows and systems, we pinpoint inefficiencies that contribute to cost overruns, such as excessive labour costs or inefficient use of resources.
  • Supplier Negotiations: We can negotiate better terms with suppliers, helping reduce input costs and build flexibility into agreements.
  • Labour Cost Management: We review labour allocation and productivity, ensuring all staff resources are used efficiently, especially in project-based or production-heavy businesses.

Key Impact: Cost-control measures allow businesses to maintain quality while reducing unnecessary expenses, directly improving profit margins.

4. Establishing a Robust Costing Model

A Virtual CFO helps design and refine costing models that support the business's specific needs and growth goals. It includes choosing the right costing method - such as activity-based or direct costing - and ensuring it aligns with the overall pricing strategy.

  • Customised Costing Systems: At CFO Dynamics, we will assess the business structure and create a model that fits your operational and financial needs.
  • Activity-Based Costing (ABC): For complex businesses, we might implement ABC, which assigns costs based on activity and resource use. It will provide a far more precise view of where and how funds are spent.
  • Periodic Review and Updates: We will set up regular reviews to keep the costing model aligned with current operations, market conditions, and business goals.

Key Impact: By tailoring your costing model, you gain clarity and can price far more effectively, giving you a competitive edge.

5. Tracking and Responding to Cost Changes in Real-Time

Keeping an eye on industry changes and tracking cost data continuously is one of the major roles of a Virtual CFO. It will allow your business to respond quickly to cost fluctuations, rather than being caught off-guard by them.

  • Monitoring Cost Inputs: From raw materials to freight charges, CFO Dynamics will track your significant inputs, ensuring your business can adjust pricing as necessary.
  • Agility in Decision-Making: By identifying trends and using predictive analytics, we can make proactive recommendations to your business to adjust pricing and budgets in real-time.
  • Cost Threshold Alerts: We set alerts for certain cost thresholds, enabling immediate responses if costs begin to rise unexpectedly.

Key Impact: By staying agile with real-time adjustments, a Virtual CFO service will protect your margins and help you stay profitable, even in fluctuating markets.

6. Proactive Guidance on Profitability and Margin Protection

Here at CFO Dynamics, we don't just oversee costs - we look at how they translate to profitability. By focusing on your gross profit, operating margins, and overall ROI, we ensure each product and service contributes positively to your bottom line.

  • Margin Tracking and Optimisation: We monitor margins and highlight any erosion early, helping to adjust pricing, reduce costs, or both.
  • ROI on Projects: Ensuring projects meet profitability targets, suggesting adjustments or even cancellations for those that may fall short.
  • Profitability Forecasting: Create models that forecast profitability under different scenarios, enabling informed decision-making on product or service lines.

Key Impact: With CFO Dynamics strategic insight as your Virtual CFO, your business will strive for consistent, strong and predictable margins, avoiding projects or products that could jeopardise your profitability.

Conclusion

In essence, a Virtual CFO service empowers a business to optimise its cost structure, remain agile in pricing, and protect its profitability. With the guidance of CFO Dynamics as your Virtual CFO, your business can gain a sustainable, growth-focused approach to costing. Breathe comfortably knowing your margins are intact and your business is positioned for long-term success.

Ready to put your business on track? Take a closer look at your cost structures today. If you're unsure of where to start, a Virtual CFO consultation can provide clarity and a path forward. Get in touch with us to explore how to future-proof your costing practices and ensure sustainable profitability.

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