Summary of articles about the "Three layers of defense" cost management model ©
January 14, 2026
What is goal setting and how to set goals for your business?
You set your goals, but at the end of the month you still don't know where you've gone wrong. The problem is often not with SMART, but with...
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...