A: Decision Critical can currently handle models for manufacturing companies, trading companies and many types of service (including traditional services, subscription-based SaaS and O2O) for a single-entity company located anywhere in the world.
A: Decision Critical uses constraints (bottlenecks) as the basis of its operations modeling. Each model assumes that sales are equal to the lesser of demand and availability. Availability is itself determined by referencing capacity and other items, such as willingness to build inventory. Capacity, in turn, is a function of access to resources, including labor, equipment, floor space, financing, etc.
Decision Critical reviews user-entered preferences on the above items, including available resource quantities and production prioritization, and subsequently models operational performance first and foremost, before then building a financial model on top of it.
A: Yes. Decision Critical calculates a cost based on direct materials and direct utilities consumed, as well as direct labor and direct equipment (based on an assumption of full utilization). Overhead absorption for each unit (for indirect labor and assets and other indirect expenses) can be changed according to user preferences. Any unabsorbed costs are taken to cost of goods sold in the period in which they happen.
Each product card includes a full costing breakdown, by item.
A: Decision Critical focuses on management accounting, so tax calculations are approximate estimates only.
Decision Critical currently runs a tax model that gives basic, simplified treatment for the following types of tax: - Corporate income tax (flat rate, including NOL carry forward, different quarterly reporting cycles) - Individual income tax (support of multiple tax brackets for a single tax type) - Value added tax (basic rate, special rates, export rebate) - Sales tax (applied as a basic % to sales)
Often, other types of taxes (many types of land tax, import duties, excise taxes, etc.) can be treated as normal expenses without specifically nominating them as taxes.