02-section-189-finance-decision
BAMML Executive Insights Your Section 189 Is a Finance Decision Disguised as an HR Process Industry: Mining & Industrial · Primary pillar: Workforce Governance · Secondary: Financial Governance; Risk & Compliance 5 min read A restructuring almost never begins in HR. It begins in a management meeting where somebody models a cost reduction, arrives at […]
01-overtime-fatigue-safety-mining
BAMML Executive Insights The Overtime You Approved Last Month Is Next Year’s Safety Incident Industry: Mining & Industrial · Primary pillar: Workforce Governance · Secondary: Operational Performance; Risk & Compliance 5 min read Overtime arrives at the executive table as a number. It is approved, month after month, as a cost line — sometimes reluctantly, […]
04-forecourt-segment-margin-reporting
BAMML Executive Insights The Shop Is Carrying the Forecourt and Your Accounts Cannot Prove It Industry: Fuel Retail / Forecourt · Primary pillar: Financial Governance · Secondary: Operational Performance; Executive Decision Intelligence 4 min read A forecourt operator does not set the petrol price. It is regulated, and the retail margin within it is determined […]
05-shrinkage-supervision-forecourt
BAMML Executive Insights Shrinkage Is Not a Stock Problem, It Is a Supervision Problem Industry: Fuel Retail / Forecourt · Primary pillar: Operational Performance · Secondary: Workforce Governance; Risk & Compliance 5 min read Every forecourt carries losses. Wet stock variance, shop shrinkage, unexplained differences that surface at month-end and get written off because the […]
06-mixed-rate-vat-forecourt-risk
BAMML Executive Insights Mixed-Rate VAT Is the Quiet Risk on Every Forecourt Industry: Fuel Retail / Forecourt · Primary pillar: Risk & Compliance · Secondary: Financial Governance 5 min read A forecourt is one of the few retail businesses in South Africa that sells across more than one VAT treatment at the same till, all […]
07-audit-findings-evidence-not-money
BAMML Executive Insights Most Audit Findings Are Not Findings About Money Industry: Public Sector, SOEs & Public Entities · Primary pillar: Risk & Compliance · Secondary: Financial Governance; Executive Decision Intelligence 5 min read There is a particular kind of meeting that happens in public entities after an audit. The findings are read out, and […]
08-irregular-expenditure-process-failure
BAMML Executive Insights Irregular Expenditure Is a Process Failure Before It Is a Governance Failure Industry: Public Sector, SOEs & Public Entities · Primary pillar: Risk & Compliance · Secondary: Operational Performance; Financial Governance 5 min read Few phrases in South African public finance carry as much weight, or as much misunderstanding, as irregular expenditure. […]
09-capacity-not-headcount-public-entity
BAMML Executive Insights Your Entity Cannot Hire Its Way Out of a Capacity Problem Industry: Public Sector, SOEs & Public Entities · Primary pillar: Workforce Governance · Secondary: Financial Governance; Operational Performance 5 min read When a public entity falls behind on its mandate, the diagnosis is almost always the same: we are short-staffed, and […]
10-energy-cost-labour-productivity
BAMML Executive Insights Energy Cost Has Quietly Become a Labour Productivity Problem Industry: Manufacturing & Engineering · Primary pillar: Operational Performance · Secondary: Financial Governance; Workforce Governance 4 min read Ask a South African manufacturer what energy has done to their business over recent years and you will get a cost answer. Tariffs, generator diesel, […]
You Cannot Be Both the Bookkeeper and the Board
You Cannot Be Both the Bookkeeper and the Board | BAMML BAMML Executive Insights You Cannot Be Both the Bookkeeper and the Board Industry: Growing SMEs & Owner-managed · Primary pillar: Financial Governance · Secondary: Risk & Compliance; Executive Decision Intelligence In most small businesses, the same person prepares the numbers, approves the spending and […]
11-job-costing-wrong-jobs-profitable
BAMML Executive Insights Your Job Costing Is Telling You the Wrong Jobs Are Profitable Industry: Manufacturing & Engineering · Primary pillar: Financial Governance · Secondary: Operational Performance; Executive Decision Intelligence 5 min read Most engineering and job-shop businesses can tell you which jobs were profitable last quarter. Very few can tell you whether that report […]
12-driver-turnover-cost-logistics
BAMML Executive Insights Driver Turnover Is the Most Expensive Line Item You Do Not Measure Industry: Logistics & Transport · Primary pillar: Workforce Governance · Secondary: Financial Governance; Operational Performance 5 min read Ask a transport operator what driver turnover costs and you will usually get an estimate built from recruitment and training. That is […]
