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Markets and business decisions

A closer look at the economics of business

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Axelera launches Europa for corporate inference, reporting chip supply deals for AI factories and distinguishing prospective sales from firm orders and revenue.

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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.

A forklift handling bundled timber beside a freight wagon
Articles

A Fuel Surcharge Is Not a Fuel Receipt

A reference index, an observation month and a billing base can move separately from actual fuel spending. Reading the formula clarifies what a surcharge comparison can establish.

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