Julia Polinyak

Sawmill: cheaper logs make dearer boards

420 m³ of logs a month yield 281 880 ₴ of profit. Thin logs at 1 850 ₴ make a dearer cubic metre of board than medium ones at 2 250 ₴, because the yield is 48% against 58%. And thick logs, second per cubic metre of log, come last per cubic metre of board.

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Dairy farm: a cow is milked 305 days and eats 365

Vitalii worked out the cost of a litre as all the costs divided by the whole yield — 12.25 ₴ against a price of 13.20 ₴. But that calculation holds no 60 days of dry period and no two years in which a heifer eats and gives no milk. Unproductive costs: 1 857 600 ₴ a year, 2.67 times the profit.

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Meal subscription: why good unit economics brings no cash

LTV of 9 272 ₴ against CAC of 1 882 ₴ — a ratio of 4.9, and any investor nods. Yet the margin is 1.75%. Because LTV arrives over nine months while CAC is paid today: just to avoid shrinking takes 124 212 ₴ every month.

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Bookkeeping firm: the 468 hours nobody pays for

Nine bookkeepers, 64 clients on retainer, 83 200 ₴ of profit. And 468 hours a month that nobody pays for: meetings, training, chasing documents and work beyond the retainer. That last item alone is 84 923 ₴ — slightly more than the entire profit. We break down why a billable hour costs 521 ₴, not 360 ₴.

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Chair-hour cost: where a dental practice loses profit

Three chairs, booked two weeks ahead, revenue growing — and no profit? A clinic counts margin on materials and never sees the cost of a chair hour. We break down why the first visit runs at a loss, why 63% of a treatment plan's profit sits in the final visit, and what no-shows and unclaimed crowns really cost.

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Filling stations: you earn on the shop ticket, not on the litre

Half a million in revenue a day, and still not enough for the next tanker? After every cost, fuel margin is half what it looks like, and you barely influence it. We break down what really remains from a litre, why the shop and the coffee deliver a third of the earnings from six per cent of turnover, and how cash freezes in the tanks.

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Fixed price or time & material: which earns an IT studio more

A fixed-price project that looked like a 40% margin ended at 8% after overruns. Here is the real economics of fixed price vs time & material — and the one number that decides which is safe for you.

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IT & Tech

Retainers vs one-off projects: how to stop the feast-and-famine cash cycle

Same annual revenue, completely different cash. Here is why a mix of retainers and one-off projects beats living project to project — and how to see your recurring vs one-off split.

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How much a developer really earns you: the truth about outstaff margin

You bill the client $35 an hour and pay the developer $20 — looks like a fat margin. Then bench, taxes and non-billable hours quietly eat most of it. Here is how to see the real profit per developer, with a full-year example.

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Manufacturing

Drone unit cost: how to calculate the real price of a product — from components to engineer hours

The price is often set by gut feel, and the real margin stays a mystery. How to work out the true unit cost — from components to engineer hours and R&D.

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How to Set a Price So You Don't Work at a Loss

Prices often get set "like the competitors" or "cost plus a bit." That's how you end up selling at a loss without noticing. Here's how to price the right way.

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HoReCa

Restaurant Finance: Know If You Earned After Every Shift

Food cost, labor cost, prime cost — the three numbers that decide whether a restaurant makes money. See them after every shift, not a month later from the accountant. Here's how.

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Cash flow dashboard: see your balances across 5 accounts at a glance — how much you have right now and what to expect a month from now

Money spread across 5 accounts in different banks — and no clear picture of where you stand. Here's how the dashboard shows your total balance right now and projects it a month ahead.

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Invoices in Finmap: from sending the bill to collecting payment in 3 steps — no calls to your accountant required

Create an invoice, track payment, and see who owes you what — no spreadsheets, no calls to your accountant. Here's how invoices move from creation to close inside Finmap.

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We ran a promo — and ended up in the red. How to see it coming before it's too late

Sales went up, but cash dried up — the classic sign of a promotion that backfired. How to run the numbers on a discount before you launch and spot the loss before it's too late.

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Margin by direction, location, and channel — driven by filters, not gut feeling

One report shows you the margin on every business line, location, or channel. Here's how Finmap's filters reveal where you're actually making money — and where you're just moving it around.

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Who owes you and who you owe — all in one place. No spreadsheets, no calls to your accountant.

Receivables and payables in one dashboard — no spreadsheets, no calls to your accountant. See in 2 minutes who owes you, who you owe, and when a cash gap is coming.

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"5 projects, zero cash flow." How a construction company figured out which project was actually making them money — in just one month

5 projects, no cash to show for it. How one construction company finally saw the margin on every job in a month — and uncovered the one quietly eating $180K in profit.

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Thirty Weddings and a Second Try: How an Event Agency Finally Launched Its Accounting

A real event-agency case: why the first attempt to adopt accounting failed, what changed on the second try, and how delegating to managers saved the finances.

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Services

LTV and CAC for a Small Business: The Two Numbers Every Owner Should Be Able to Compute in 30 Minutes

There are two numbers every small business owner should be able to compute in about half an hour, from data she already has. Not perfectly — approximately. Not for investors — for herself. LTV and…

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The Medical Clinic Owner Who Didn't Know What "Revenue" Meant — Until She Separated Three Streams

An owner of a mid-sized medical clinic — six specialists, 3 rooms, ₴9.8M annual revenue, four insurance-partner contracts plus cash-paying patients — described the month she stopped trusting her mo…

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Three Coffee Shops, One P&L, and the Location That Was Quietly Eating the Other Two

An owner of a small specialty coffee chain — three locations across two districts, ₴4.8M annual revenue, six employees total — described the conversation with her accountant that started a four-mon…

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Services

Management Accounting for an Agency: The Per-Client View That Changes Everything

A founder running a small marketing/PR agency described the conversation that broke her decision-making. Her largest client — ₴84K/month retainer, three years of relationship — asked for a 12% disc…

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TURE Case Study: How Adventure Tourism Navigates Crises and Builds Systematic Marketing Through Finance

Discover how TURE navigates crises through systematic marketing and financial management. A business case from the Ukrainian active tourism sector.

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How to Stop Financial Chaos in 1 Month. Case Study of a Logistics Company

One month — and financial uncertainty transforms into a system. Set up an accounting system that works.

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