Summary of articles about the "Three layers of defense" cost management model ©
January 14, 2026
What is MBO? How to apply MBO 4.0 for CFOs to control costs, invoices, and accounts payable.
MBO sounds familiar, but many businesses misuse it, turning it into "target-hunting." CFOs, on the other hand, are stuck due to a lack of clean data to measure...
January 13, 2026
Deductible expenses for corporate income tax: Conditions, documentation, and actual list (Updated 2026)
Unlike expenses that are not deductible when calculating corporate income tax, the more standardized businesses become in terms of deductible expenses when calculating corporate income tax...
January 13, 2026
What are expenses that are not deductible when calculating corporate income tax? 37 excluded expenses, examples, and how to handle them during tax settlement.
Expenses that are not deductible when calculating corporate income tax in 2025 are those expenses actually incurred but which do not meet the following criteria...