Manufacturing Groups
Group reporting strategies for multi-entity manufacturing businesses, focusing on intercompany inventory eliminations, cost of goods sold, and supply chain entity structures.
Three Consolidation Problems That Only Exist When Your Factory Is in a Different Currency
The finance director had consolidated the UK group’s two domestic subsidiaries without difficulty every quarter for years. When the board…
The Revenue That Disappears at Consolidation: Eliminating Management Fees and Royalties in a Manufacturing Group
The group financial controller was reviewing the draft consolidation when she noticed that Group Holdings Ltd was showing £420,000 of…
Selling a Machine to Your Own Subsidiary: Why the Disposal Gain Is Fictional and What to Do With It
When a manufacturing group restructures its production capacity, it is common for assets to move between entities. A pressing machine…
The Profit That Isn’t There: Eliminating Unrealised Intercompany Margins in a Manufacturing Group
It was the kind of discrepancy that looks small until you trace it back. The group finance manager at a…
Financial Consolidation for Manufacturing Groups: Clean Group Accounts Across Factories, Subsidiaries and Distribution Entities
The group financial controller of a mid-sized UK manufacturer laid out the problem simply. His group had four legal entities…