One senior operator fixes the single financial number holding your business back, working inside your own files, not from a slide deck handed in from outside.

Eyal Dayan, CPA and MBA, Amsterdam. Fifteen years in commercial finance and FP&A, called in when the numbers are needed before the system that should produce them exists.

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I do one thing. When two companies come together and the group cannot produce a single revenue number, I build the view that ties. Two accounting systems, two billing platforms, no consolidation system, no warehouse, no engineering capacity, and a board date that will not move. The last build ran in a five week window and reproduced the group's own monthly close to within 0.1 percent per entity across the four months tested. I also run the finance function for the Dutch entities of a foreign-owned defence group, which is the same problem with a statutory deadline instead of an investor one.

One person. No bench, no handover to a junior, no tooling licence to buy before the work starts.

Doors

Revenue View

Two ledgers. Two billing systems. One number that ties to the group's own close.

EUR 9.5k fixed, invoiced on delivery, not conditional on what happens next. A 60-hour written ceiling. Fifteen working days.

Also built for, no price quoted, same call to action
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One revenue view, both ledgers behind it.

Two accounting systems and two billing platforms reconciled into one revenue view, with no consolidation system and no warehouse underneath it. The last build reproduced the group's own monthly close to within 0.1 percent per entity across the four months tested, so nobody in the room had to take the new number on faith.

Your variance is two problems, not one.

An unexplained double-digit budget miss usually hides an accounting-policy effect sitting on top of real trading performance. I split one into both parts, so the board spent its time on the half it could act on.

The metrics investors ask for, built from the transaction lines up.

Deferred revenue quantified for the half of the group that had never calculated it, off more than a million transaction lines. Recurring-revenue metrics built for the half that had none.

Reporting that holds when there is no system holding it.

For the foreign-owned Dutch entities of a defence-sector group I run the finance function, statutory reporting, country-by-country reporting and intercompany recharges, with no consolidation system anywhere in the stack. A formal objection recovered roughly EUR 80k of import VAT the group had written off.

After the first close

Volume says who sold the most. It does not say who created the most value.

Mis-sized, not under-motivated. On one salesforce diagnostic, ERP data alone ranked Territory A first on volume. Adding HR and CRM data showed Territory B extracted more value per opportunity from fewer opportunities, and that the worst territory was mis-sized rather than under-motivated. It closed on four specific actions.

At a corporate services firm, billable percentage per employee and per department moved from 79 to 94 against a 79 percent target over five months, with non-billable, admin and internal time visible for the first time. Those numbers fed bonus decisions, which is the only real test of a metric: it survived being argued with by the people paid on it.

About

Eyal Dayan

CPA and MBA. Amsterdam.

Commercial finance, FP&A and pricing, in manufacturing, distribution and technology.

Where the experience was built

Employers, not clients: IDEXX, Check Point, ICL Group, PwC.

The Dutch entities of a foreign-owned defence group are a standing engagement rather than a delivered project, which is why that work is the only thing on this page written in the present tense. Everything else here was delivered and closed.

Eyal Dayan
Also delivered

Accommodation and Horeca. Per-unit elasticity showed where a price rise held and where promotion spend was the better lever.

Heavy industry. Variance analysis and scenario modelling through a site closure.

Pricing. Elasticity across twelve products, with a price ceiling per product.

Infrastructure contracting. Theory of constraints, buffer management and a bottleneck Pareto on delivery throughput.

Contact
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Email, if you would rather write firsteyal@ardorstrategy.com
Location

Amsterdam, The Netherlands

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