When the Tax Shelter Becomes the Burning Building
A pharma multinational running operations across Florida, Mexico, Colombia, Spain, and the Dominican Republic had a BEPS-compliant transfer pricing structure — and a profitability problem no one could explain. Pedro San Martín of Asher & Company shows how Oracle EPCM Profitability and Cost Management exposed a USD 57.8M cost gap hiding in plain sight, and why the real battle wasn't with the tax authority. It was with the operating model.
Getting the Right Level of Detail in a Profitability & Cost Model
Most profitability models fail not because of bad data, but because of bad design. This IMA PCM SIG whitepaper presents nine principles for calibrating the right level of detail — including a case where reducing activities by 88% produced better decisions. By Pedro San Martin, Chair of the IMA Profitability & Cost Management SIG.
Are We Controlling Costs — or Designing Value?
When a CFO gets handed a 15% opex cut with no reinvestment plan, cost discipline has replaced strategic discipline. This article explores how CFOs can lead strategic transformations using frameworks like Fit for Growth, Cost-to-Serve, and Design-to-Margin. True profitability doesn't come from tightening the belt — it comes from knowing, with surgical precision, where every dollar creates value.AUTHOR: Peter San Martin (ya está bien)