DOC · MFG/A · 00 · INDEX
The document library
Working documents,
numbered and kept.
The arguments behind the practice, written for the people who sign off on the spend: CFOs, owners, and the operators who live with the numbers. One document per argument. No subscription, no gate.
01
Own the platform, not the portal
Why ERP-embedded analytics deepens switching costs a future buyer inherits — and the corporate-owned pattern that data-mature industries settled long ago.
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02
The exit math
Every dollar off EBITDA costs ten at exit — the reflex is right, the conclusion isn’t. The board slide, and why the multiple moves more than the earnings.
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03
Why your reports disagree
The anatomy of divergent numbers: margin defined three ways, delivery on three dates, stale costing rules, copied measures. Why the fix is structural, not cosmetic.
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04
Access is the precondition
You can’t do analytics on data you can’t reach. Why lock-in — the ERP and its surrounding systems behind a vendor’s portal — is the first problem, and why it caps the multiple.
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05
It’s not you, it’s the model layer
Two in three manufacturers are unhappy with their ERP. Where the frustration really comes from, and where an honest ERP conversion fits.
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Where this starts
The audit prices this before you spend a dollar.
Two weeks, $3,000, fixed scope. A graded report on how your ERP is actually used, where the numbers disagree, and a priced recommendation — you keep the report either way.