Controller's Report

August 2009

Manufacturing Costs: Median COGS at 68% of Revenue at 431 Manufacturers

A frame of reference for evaluating plant costs at manufacturers is available to controllers in the two associated tables. Developed by Grant Thornton and published in its study 2008 Great Lakes Manufacturing: Report on Operations, these tables show plant costs by quartile and average for 431 facilities, 158 located in the Great Lakes region. Upshot: These tables provide points of comparison for controllers and their CEOs at all manufacturers as they adjust their cost structures during today’s downturn.

August 2009 - Table of Contents

CR August 2009 (full PDF issue)

Exercising Leadership: How Controllers Alleviate Hidden Costs in Outdated Working Capital Strategies

Keeping Control: Audit Fees Up 3.7 Percent at Private Companies

Staying Current: Buck Survey Pegs HMO Cost Rise at 11 Percent in �09

Broker Commissions: Broker Fees for P&C Coverage Average 8.8 Percent of Premium

The Controller�s Calendar (0908)

HR Strategies: Survey Shows 52% of Cos. Have Enacted Freezes or Reductions in Salaries

Bank Charges: Eight Checking Account Services Priced in New Survey

401(k) Contributions: 29% of Cos. Modifying Their 401(k) Contributions During 2009 Plan Year

Coming in future issues of The Controller�s Report (0908)

PPO Expenditures: PPO Costs Up 5.3% at Companies With Less Than 500 Employees

The Controller's Forum (0908)

Manufacturing Costs: Median COGS at 68% of Revenue at 431 Manufacturers

P&C Rates: May Decline in Composite P&C Premiums at 6 Percent

Inventory Investment: Supermarket Median Inventory Turnover Rates at 15.4 Times Per Year

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