The Megawatt Is the New Lease: How to Keep the Data Center Race from Destroying Value
Utilities now bill large data centers for 80% to 85% of contracted power for up to 14 years. Idle capacity has an invoice. A worked example, two price floors and a CFO checklist for keeping every megawatt profitable.
The Planning System That Had Nothing to Plan With
North America's largest home appliance manufacturer spent 30 months and USD 5.1 million building an EPM system that couldn't answer a single strategic question. The problem wasn't the technology — it was the sequence. SAP BPC came first. SAP PaPM came second. The cost model never came at all. Pedro San Martín of Asher & Company shows why building planning before costing is the most expensive mistake in enterprise performance management — and how Oracle EPM fixed it by starting where every model must start: with the cost.
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.

