Manufacturing Finance in Practice
What the finance function looks like inside a custom furniture business.
Generic bookkeeping does not capture how a job-based manufacturer actually makes money. These are the areas where the work got specific.
Job costing
Cost per project — not just per month
CNC cutting, laser engraving, 3D printing, and artisanal assembly all carry different material and labor costs. Tracking cost at the job level — not just in aggregate — is what reveals which types of projects are actually profitable and which are eroding margins.
Cash timing
Deposits, materials, delivery — all on different clocks
Client deposits arrive before work begins, materials are purchased during production, and final payment comes at installation. A 13-week cash flow that maps these three timing streams gives leadership a real picture of cash — not just a current bank balance that obscures what is committed and what is free.
Margin by segment
Residential projects vs. commercial contracts — different economics
A bespoke home entertainment unit and a full commercial fit-out have very different scales, timelines, and margin profiles. Tracking revenue and cost by segment gives leadership the data to decide where to focus growth — and which type of client is worth pursuing.
Capacity decisions
When to invest in equipment, people, or space
Adding a CNC machine, a laser engraver, or a 3D printer is a capital decision that affects cash flow, depreciation, and capacity for years. Fractional CFO support means those decisions are modeled before they are made — with a clear picture of payback, utilization, and impact on the plan.