How Companies Work
A Distributor and a Sales Agent Do Not Play the Same Role
Compare a distributor and a sales agent by ownership, invoicing, customer relationships and responsibilities before discussing a commercial arrangement.
MODELS · PROCESS · PEOPLE
Journal
Understanding Companies
A Leased Warehouse Can Be Central to a Company’s Business
Follow how a company uses leased premises or equipment, then read its commitments without assuming physical ownership determines business importance.
Company Fundamentals
Gross Margin and Net Margin Tell Different Parts of a Company’s Story
Calculate gross and net margins from the same period, then use the gap to ask better questions about a company’s costs and reporting.
Business Operations
A Sales Return Needs a Route Back Into the Stock Record
Connect customer returns to inspection, stock status and the original order so a refund does not accidentally put an unusable item back on sale.
Understanding Companies
Which Hours Count in a Factory Utilisation Figure?
Read factory utilisation figures by checking the capacity denominator, time period and treatment of downtime before comparing companies or plants.
Business Operations
An Inventory Count Needs a Cut-Off Time for Stock Movements
Give a stock count a clear reference time and a movement log so deliveries and dispatches do not create unexplained differences.
Business Operations
A Credit Note Changes the Invoice Record; a Refund Moves the Money
A credit note records an adjustment to a charge, while a refund records money returned. Keep both steps clear when resolving an invoice change.
Business Models
A Purchase Order and an Invoice Answer Different Questions
Follow a purchase from the buyer’s order to the supplier’s invoice, then check delivery and agreed terms before treating the paperwork as ready for payment.
Business Models
A Franchise and a Company-Owned Branch Share a Sign, Not a Structure
Look beyond a shared brand to understand who operates an outlet, how franchise fees differ from store sales and what company reports actually count.