Blog
True-Up Governance
A true-up is not a correction. It is the only moment the organization finds out which of its assumptions was wrong, and most organizations spend it arguing about the number instead.
Accrual Design
An accrual is a claim about behavior that has not happened yet. Most are built as a claim about arithmetic instead.
Finance Should Own the Number and Not the Operating Model
Gross-to-Net is treated as a close process because that is where it becomes visible. It is downstream of everything that created it.
Every Function Green, the Aggregate Red
A specialty product with acceptable coverage, underperforming its forecast, and a working explanation that was wrong.
The Leak I Built
I had constructed a Silent Leak™ inside my own finance organization, and I did not see it until it was already there.
Simplify, Standardize, Automate, Measure
A multi-year rebuild of a finance organization, run as a sequence rather than as a structure.
Building the Road to Revenue
A first commercial launch with nothing to inherit, and the governance decision that mattered more than any design choice.
Can We Actually Find Them
A label narrower than the trial that supported it, and the question no forecast model asks.
Structure Instead of Spend
A competitive entry turned a category with room in it into a red ocean. The question was whether to answer with money or with architecture.
Which Part of What Worked
Global launch sequencing taught me humility. The specialty channel turned out to be the whole thing.