FP&A, Strategy & Financial Decision-Making

Practical analysis on the business and financial questions that matter, pricing, margin, forecasting, and what happens when companies make decisions with and without proper financial intelligence. Each post is paired where relevant with a downloadable model or framework.

FP&A · AI · Benchmark · June 2026

Model Choice, Effort Level, and FP&A Output Quality: A Practitioner Benchmark

Claude Opus 4.8 vs Sonnet 4.6, tested across effort levels on a CFO monthly close task. Five conditions, seven scoring dimensions, one clear risk warning. Full research paper included.

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FP&A · Strategy · Practical Guide · May 2026

From Reporting to Decisions: How Strategic FP&A Actually Works

Most financial analysis stops at reporting what happened. Strategic FP&A moves through three layers: Reflection, Diagnosis, and Decision Modeling. A practical guide with a worked manufacturing example, decomposition table, decision model, and links to all analytical tools.

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Cash Flow · FP&A · Risk · May 2026

Cash Flow Under Stress: Why the Forecast Is the Only Tool That Gives You Time to Act

By the time you feel a cash problem, it's usually too late to prevent it. How a 12-week payment reality check revealed a business was running out of cash far faster than anyone understood, and what a proper stress test actually looks like. Includes a free 26-week Excel model.

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FP&A · AI · Strategy · May 2026

FP&A in the AI Era: Same Judgment, Radically Different Leverage

AI has not replaced the financial analyst, it has removed the ceiling on what one skilled analyst can accomplish. How the ratio of mechanics to thinking has flipped, what that means in practice, and what AI still cannot do.

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FP&A · Strategy · May 2026

The Silent Engine Behind Every Smart Business Decision

Can a company function without a financial analyst? Technically yes. Here is what actually happens when FP&A disappears, and why companies competing seriously cannot afford to find out.

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Pricing · Margin · Quantitative Analysis

Why More Volume Doesn't Always Mean More Profit

A quantitative analysis showing how pricing discipline and product-mix optimisation can deliver 21% higher contribution with fewer units shipped, using price elasticity to identify where pricing power actually exists. Includes a free Excel model.

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New Analysis Added Regularly

Each Insights post addresses a specific financial or business question, paired with practical tools where relevant. Browse the Resources page for downloadable models and templates.

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