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Archive for the 'Finance' Category

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Six tips for reviewing suppliers

Successful supplier relationships require balance between obtaining as much value from suppliers as possible, and maintaining positive and mutually beneficial relationships. Push too far and suppliers may feel less inclined to perform satisfactorily. Push too little and you could pay too much for not enough.

By conducting systematic supplier reviews, you can objectively judge suppliers’ performance in relation to cost. If the balance of cost and benefit weights against you, such findings can be used for re-negotiations, or as benchmarks for evaluating alternative suppliers.

Some supplier relationships may warrant more attention than others, but nevertheless, the following tips should help you begin to review suppliers.

1. Prioritise

Prioritise suppliers based on factors such as cost, complexity of the relationship, or its strategic importance to your business. The depth to which you review each supplier may be decided based on such considerations.

For more involved or important relationships, you might – or possibly should – have pre-existing contracts and service level agreements (SLAs) to guide your performance evaluation.

Suppliers that provide strategically vital resources, or perhaps those that carry the highest cost, are obvious candidates for deeper focus. But even less vital supplier relationships might be candidates for quick review and cost saving.

2. Analyse spend

Revisit and review past, current and projected future spend for each supplier. Not only should this provide an overall picture of where your money goes, it will also help when you come to conduct individual cost-benefit analysis for each supplier.

In cases where financial constraints exist, such information could also be used alongside cashflow forecasts to identify candidates for cost-saving. You could test different hypotheses, for example, determining how a 1 per cent decrease for your top 5 suppliers would affect overall cashflow.

3. Review metrics

Effective evaluation relies on effective performance metrics. Different suppliers may warrant different approaches, so it’s important to devise relevant performance metrics for each individually.

If a contract or service level agreement exists, key performance metrics are likely to be pre-defined, so in large part the supplier review will be a process of comparing these benchmarks to current realities.

If you don’t have a pre-existing agreement, consider factors such as the quality of the product or service supplied, customer satisfaction, reliability, customer service, the supplier’s level of innovation, or their ability to deliver on time and in full.

There are many such metrics, but try to find ones that link with value-creation; that is, where business or customer value should be created as a result of the supplier’s interaction.

4. Benefits and deficiencies

Now evaluate how each supplier performs across its performance metrics. This should provide a focussed list of both benefits and deficiencies for each supplier.

Keep an eye out for intangible benefits which may not be immediately recognisable. For example, a particular supplier might undertake development work behind the scenes to constantly innovate and improve their service, whereas another supplier might be more of a copier than an innovator. Such an advantage may be hard to recognise until it’s gone.

Numerous deficiencies may result from this process, or possibly from any anecdotal frustrations experienced by you or colleagues. These might ultimately be cited when renegotiating a supplier relationship or pushing for rebates or price reductions. Or, when a new supplier is sought, such weaknesses might be in focus to ensure they don’t re-occur.

5. Cost vs. benefit

So far we’ve prioritised suppliers based on their strategic importance, considered their cost, defined relevant performance metrics, and listed the benefits and deficiencies of each supplier.

These steps should provide you with the basic information you need to conduct an informal cost-benefit review, to compare the sum of the benefits you receive against the total cost.

Such a cost-benefit analysis is not always a definitive evaluation. Indeed, more in-depth or statistical approaches might be warranted for some supplier relationships. But, with clear information on both direct and indirect costs and tangible and intangible benefits, you’re more likely to gain a picture of overall satisfaction or dismay at a supplier, and thus make better-educated decisions.

6. Compare to competitors

If, after considering both the costs and benefits of a supplier, you feel that you are not receiving sufficient value, you can either renegotiate or go elsewhere. Either way, it might be useful to shop around and review the alternatives.

Your clear knowledge of what benefits you are receiving at what cost should help you evaluate alternative suppliers more robustly. It might even help to avoid falling blindly for competitors’ over-reaching promises. Use insights from your review to guide you; for example, focus on maintaining the strengths of your current supplier, whilst plugging the weaknesses.

A good start

Whether you want to cut costs, review suppliers with inadequate or expiring contract terms, or simply judge if you’re getting good value for money, an organised and systematic approach to supplier reviews keeps you fair, but also firm. As a result, you can achieve balance between your need to get good value and the need to maintain positive supplier relationships.

As mentioned, some suppliers may require more focus than others. And indeed, more in-depth processes of supplier management and return on investment analysis may be required as part of a longer-term, ongoing supplier review. But, if you are looking for a straightforward way to begin reviewing suppliers, these tips represent a good start.

More info – Manage your suppliers

12 Tips to Improve Cashflow

We’ve split this month’s tips into two categories: “If you really need it“, for companies struggling to boost cashflow, and “If you just want more of it“, for healthy businesses that simply want to deepen their pockets.

If you really need it

The following steps can boost cashflow in the short-term, but carry some form of direct or indirect cost.

Offer incentives for early payment
Incentives for early payment of invoices brings in cash more quickly, but every incentive carries a cost. How this cost-benefit equation weighs up depends largely on how quickly and frequently you need to free up the cash tied up in unpaid invoices.

Extend credit terms with suppliers
Renegotiate payment terms to boost short-term cashflow or to avoid default on payment. There is no direct cost associated with this method, but it could put undue pressure on suppliers that may also be in need of more cash. If suppliers can help it is likely that they will in order to retain a valuable customer.

Release cash from unpaid invoices
Debt factoring and invoice discounting are two distinct ways of releasing cash from unpaid invoices. Both forfeit a percentage of the total amount as a fee for the service. More info

Delay tax payments
The recent pre-budget report introduced a new “HMRC Business Payment Support Service” to allow businesses in temporary financial difficulty to pay their HMRC tax bills on a timetable they can afford. Interest will still be payable where it applies. More info

Borrow
Try to predict the need for credit early so you have time to broker the right deal. But, as a recent Economist article commented, “don’t bet on the bank… bank credit is likely to be harder to come by and will certainly be more expensive than when the financial crisis began”. Also explore government-backed measures to assist small and medium-sized enterprises facing credit constraints (More info).

Get investment
Investment options range from informal agreements with friends and family to million pound venture capital deals. In between these two extremes is scope for raising investments of any size, if your business proposition is viable and shows the potential for profit. It is not altogether advisable to raise investment finance when you are desperate, and market valuations might be lower during economic downturn (see article). Nevertheless, investment finance is often an option for viable business with high-growth and profitable potential. (See getting investment ready).

If you just want more of it

The following steps focus on longer-term measures for getting and retaining more cash to boost business health, fund growth or increase profitability.

Learn from big companies
Big companies have the knowledge and resources to devise and implement advanced processes to keep as much cash as possible and squeeze as much out of every penny spent. Companies like Google, for example, are near-obsessive and incredibly good at minimising waste in their operations and spending. The point is: the insights and best practices defined by big companies can be valuable to businesses of any size. Read case studies and seek advice from experts. Turn activities like cashflow and waste reduction into strategic priorities.

Reduce waste
One obvious way to boost cashflow is to spend less. Cutting costs, though, is not the same as cutting corners. The latter approach deteriorates business performance, and such methods are usually crude, ill-conceived steps that serve only to boost cashflow in the short term. The clever way to cut costs is to closely examine operations, processes, and all other spending (line-by-line), to identify points of waste, defined here as moments where costs are incurred which deliver no tangible customer or business value.

Spend more, more wisely
If cost-cutting focusses on areas where no customer or business value is present, it follows that spending should focus on areas where there is customer or business value to be had. It is easy to obsess over cashflow crusades, but it is equally important not to let cashflow restrictions choke business operations or marketing activities, reduce the quality of products or services, lead you to neglect customers, or stifle the development of promising new products or services. Every pound saved by cutting value-less spending is an opportunity to spend more on value-creation.

Get investment
This particular tip is in both categories because often investment is about funding growth rather than boosting cashflow. If you just want more cash, ask yourself why, and question whether your reasoning translates into a viable growth strategy. Company valuations for investment deals might be lower during downturn (see article), but if you are less desperate for cash you should be able to hold on for a suitable deal. See article on getting investment ready.

Trim inventory
Review stock levels, production schedules and sales forecasts to ensure cash is not trapped in the supply chain. But be careful not to dry up the supply chain to a point where you cannot supply demand. Correctly managing this tricky area allows you to retain more cash and spend less on products or raw materials that ultimately lose their value or go to waste.

Innovate
Look for points of simplification where change can increase efficiencies. Look for problems and use fresh thinking to devise new solutions. Innovation doesn’t have to cost much more than the time it took to devise a new idea. (Explore different ways to innovate).

Forecasting cashflow shortfalls

A recent survey from the British Chambers of Commerce (BCC) shows that for most companies cashflow has been worsening since the middle of 2007. Reflecting on this news, The Economist describes cashflow as “the most vital measure of long-term business health”. Cash is king, and right now diminishing cashflow is testing the well-being of UK businesses.

Cashflow forecasting should be paramount on every business’s agenda. Not just because trends show worsening cashflow almost universally, but also because credit has become less readily available and more expensive. (A September snap poll by the FSB found that three-quarters of business borrowers had seen an increase in the cost of credit in the past year).

Fundamentally, the earlier you know about upcoming cashflow shortfalls the better. Time makes you less desperate, for one thing; financiers, whether they be investors or creditors, are not as friendly in the face of desperation. Conversely, forward-thinking, planned attempts to finance cashflow shortfalls put you in a stronger position to attract and broker the right deal. Other challenges – such as boosting cashflow by increasing prices or sales volumes – could also take time, and thus must be planned and implemented far in advance of actual shortfalls.

Forecasting a couple of months in advance affords little scope for significant changes to your financial or strategic plans. Six months may do, and twelve might be better. How far forward you go may depend on how accurately you can forecast (but even less than accurate forecasts are better than nothing as long as they are regularly revised). Or it might depend on what you your biggest challenges are; for example, if declining sales mean you must re-think your sales plan and pump more money into marketing, how long will that take? If the answer is 6 months, you should forecast into and far beyond that period, so you can track potential cashflow shortfalls which might arise during and after.

A cashflow forecast can also be used to forecast and test hypothetical scenarios. Try making a list of ’sensitive’ cash income. For example, income from customers that might themselves be influenced by economic downturn, resulting in loss or non-payment of their business. Or indeed, list products and services that you rely on which could become more expensive (fuel, for example). Then make a copy of your cashflow forecast and play with the numbers. Test scenarios, such as 10 per cent reduction in business, or a 30 per cent rise in energy costs or credit interest. Asking such hypothetical questions could allow you to foresee how exposed you are to changes, three, six or twelve months in advance of a shortfall arising. To illustrate: an astute house-builder might have tested the impact on their cashflow of a 15 per cent average drop in house prices, and used this intelligence to put in place contingencies to cover shortfalls, should the worst happen.

Testing hypothetical changes in cashflow could expose weak spots, but with that, it could inform strategic thinking. If your cashflow relies heavily on the stability of one particular variable – such as sales volumes or fuel prices – arguably your strategic planning should look for ways to manage such a vulnerability.

One potential danger of cashflow forecasting is doing so inaccurately or without adequate, regular review. If your long-term cashflow forecast is not reliable or periodically revised, you may believe your cashflow is sufficient when it is not. Shortfalls could then hit with unexpected bangs as long-term forecasts become immediately different realities.

More than ever before, cashflow forecasting is something to be mastered. The process provides a glance into your financial future, providing sufficient time to identify and solve problems before they arise. But without regular attention, a cashflow forecast could become a false security blanket. These two facts mean you must do it well, and do it often.

More info – Cashflow management: the basics (Including a sample cashflow spreadsheet)

More info – Review your financial position

Top tips: 18 cost cutting ideas

If cashflow is an issue, or you just want to boost profitability, consider the following money saving tips.

Watch your finances
An in-depth and up-to-date awareness of your finances is crucial. Use financial tools to help you keep track. If your finger is firmly on the pulse you’ll be more able to identify cost rises – such as rising energy costs, interest or currency rates – and react to them quickly.

Make every penny count
It’s easy to get wrapped up in the big costs and forget about the little ones. Go through budgets, line-by-line, examining each individual cost. For each, identify waste and areas where costs can be trimmed.

Set targets
Once you’ve identified areas for potential cost savings: set reduction targets. Be ambitious but realistic, so that you don’t impact the quality and effectiveness of your business.

Consult your employees
Every employee, from top to bottom, has their own area of expertise. Ask them to look within their world and identify where money is wasted and how costs could be cut. Make sure your cost-cutting moves are seen as positive steps to reduce waste rather than desperate attempts to raise cash.

Pick your battles
The adage goes that 80 per cent of your sales come from 20 per cent of your customers. Identify high-value customers and make it your priority to keep them loyal. Cut costs by exhausting less resources on your less valuable customers.

Shop around
Suppliers – from gas companies to professional services firms – might be reducing prices to boost sales, so shop around to find the best value. Your current suppliers might also be open to price negotiations to retain your loyal custom. Be careful not to push too far; changing to an inferior supplier or demotivating your existing one could impact quality.

Save energy
Look at your carbon footprint and work out ways to cut it. Every tonne of carbon cut saves the environment and saves your money.

Get people talking
Customer recommendations and word-of-mouth are incredibly valuable marketing tools. If you have a satisfied and loyal customer base, figuring out ways to get them talking (such as refer a friend schemes or viral email campaigns) could help cut more costly acquisition marketing activities.

Review your IT
Consider ways to cut IT costs. For example: Could open source or hosted cloud software services reduce IT hardware and software costs without reducing reliability and security? Could a paperless office cut stationary costs?

Enable mobile working
Nowadays many employees who regularly attend offsite meetings are equipped with portable computers. Adding the ability to get online – via mobile broadband connections, for example – could enable employees to work remotely in-between remote meetings, thus minimising travel expenses and maximising profitability.

Tighten up your supply chain
Work closely with suppliers and partners to improve your supply chain. This could lead to better managed logistics, improved and more efficient processes, or a reduction in waste of stocks or raw materials.

Cut recruitment costs
Your current employees might already know the perfect candidate, so try referral schemes to source job applicants. Recruit direct (but be sure your recruitment practices are up to scratch) and/or advertise on online job websites. Recruit internally by developing existing staff into new roles.

Work with students
Students crave experience, are hungry to do well, and come from their studies brimming with ideas. They are a valuable and cost-effective talent pool.

Show employees you care
If employees feel valued they are more likely to be motivated, productive and loyal. That translates into increased efficiencies and reduced recruitment costs.

Offer benefits in kind
If you can’t afford to give pay rises: explore benefits in kind. You could offer benefits such as gym membership, luncheon vouchers or health insurance; or you could even distribute share capital to key talent.

Conduct virtual meetings
Use voice over IP, webcams or video-conferencing to conduct virtual meetings. Explore online collaborative tools which let participants simultaneously work on documents in real time. Such services offer benefits which counter-act the lack of face to face contact, and also help minimise travel costs.

Bootstrap projects
The term bootstrapping is often used to characterise how many ‘dot com’ ventures develop new, early-stage ideas. It’s the art of proving a concept with next to no cash, and usually encourages lots of imagination and ingenuity. Not a suitable approach for all projects, but for some it may reduce risk, minimise cost and spur innovation.

Innovate
A new idea (or an old idea that is new to you) which solves a costly problem could help improve the cost-efficiency of your processes. Innovation could also improve the quality of your products and services, thus delivering competitive advantage.

Top tips: framing the right mind-set for cost cutting

We started with a list of practical cost cutting tips, but quickly realised that cost saving measures should be considered prudently with a forward-thinking frame of mind. With that in mind, here’s some tips to think about before cost cutting.

Think prudently

Sound judgement and an eye on the future are crucial to effective cost-cutting. Every action has a reaction, so carefully consider what impact cost-saving measures may have later on. Careful, prudent thinking means every penny is spent – or saved – cautiously and confidently.

Waste not want not

Waste is an evil you can do without. It’s often hard to find and sometimes harder to stamp out. But ultimately: it serves no purpose and it costs you money. Even incredibly wealthy companies (like Google) are obsessed with eliminating waste from their processes and operations. Why? Because it’s the number one most effective way to cut costs without cutting quality. Waste adds no value, so taking it away is a win-win; being conscious of this fact might help you to  distinguish between valuable and detrimental cost cutting measures.

Cost cutting can equal competitive advantage

Cost cutting might be a necessity now, but learn to do it effectively and it’ll become a competitive advantage in the future. Effective cost-cutting, such as the elimination of waste, lets you offer more competitive prices to customers and helps to maximise profits and financial resources. Short term spending curbs may be a necessity now, but think about how you can pursue sustainable savings that allow your business to become more competitive in the long-term.

Create a positive mindset

Permeating a positive mindset amongst your employees makes cost cutting an opportunity and not a threat. You might need to cut costs to survive, but look at it another way: you need to cut costs to prosper. It’s a subtle but important distinction. For example, employees might feel more motivated to cut costs if they believe such actions contribute to a company’s long-term success, rather than just short-term survival.

The cost of not spending

Sometimes, not spending comes at a greater cost than you initially realise. Let’s say you adopt a do-it-yourself approach to marketing to avoid out-sourcing the task to an agency. It may save money upfront, but at what cost? You run the danger of failing to attract new customers because you’re bad at marketing. In addition, you run the risk of taking your mind off your day job, which might further damage your business. By evaluating the ‘real’ cost of not spending, you can more effectively decide if cost-cutting measures are counter-intuitive.

The cost and benefit

Every pound offers a varying degree of benefit depending on how you spend it. £100 spent on a buffet lunch might seem like a waste, unless it bolsters staff morale and productivity during your monthly meeting. But then, that’s £1,200 spent on lunches over the year. That money could be spent on an annual away-day which helps foster a more productive team dynamic. Both offer similar benefits, so both are arguably valid costs. But which offers the most benefit? If you can measure the distinct benefits associated with distinct costs, you can begin to make more balanced, cost-effective spending comparisons, and thus more accurately decide where the precious pounds should and should not go.

Think opportunity cost

Every pound you spend denies you interest payments you would have received if you’d left that pound in the bank. Spending a pound on one thing also denies you the opportunity to spend it on something else that might have delivered more benefits. An appreciation of opportunity cost may help to focus spending decisions in the right places, which will ultimately help you cut costs.

Know your priorities

Every pound you spend either contributes to your priorities or detracts focus away from them. Think back over your key business objectives and justify spending and cost-cutting decisions within that context. If cost cutting is needed, weigh up factors such as cost/benefits, opportunity cost and ‘the cost of not spending’ within the context of your organisational objectives. Doing this helps achieve focus and direction when cost-cutting measures are inevitable.