Market for Profits

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Reporting hierarchy
Articles

A Shallower Organisation Can Keep Every Manager

An invented reporting tree keeps twenty-one roles and twenty relationships while changing their distribution. A shorter hierarchy need not mean fewer managers or a larger maximum span.

Reported and adjusted comparison bases
Articles

Profit Comparisons Need the Same Starting Point

An adjusted prior-period base changes the meaning of a profit comparison. Reported and adjusted results become more useful when the bridge between them stays visible.

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