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Finance

Welcome to the Finance documentation hub. This section provides comprehensive information about financial operations, policies, and procedures.

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Financial Planning & Analysis

Strategic Financial Management

Our finance team drives data-driven decision-making through comprehensive financial analysis and strategic planning.

Key Focus Areas

  • Revenue Growth Analysis: Monthly revenue tracking and trend analysis
  • Cost Optimization: Identifying opportunities for operational efficiency
  • Investment Planning: Capital allocation and ROI analysis
  • Risk Management: Financial risk assessment and mitigation strategies
  • Cash Flow Management: Ensuring healthy liquidity and working capital

Financial Metrics & KPIs

  • Gross Margin: Target 70-75%
  • Operating Margin: Target 20-25%
  • Customer Acquisition Cost (CAC): < $500
  • Lifetime Value (LTV): > $5,000
  • LTV/CAC Ratio: > 3:1
  • Monthly Recurring Revenue (MRR): Growth target 15% QoQ
  • Annual Recurring Revenue (ARR): $10M+ target
  • Burn Rate: < $500K/month
  • Runway: Minimum 18 months

Accounting & Bookkeeping

Chart of Accounts Structure

Assets (1000-1999)

  • 1000-1099: Current Assets
  • 1010: Cash and Cash Equivalents
  • 1020: Accounts Receivable
  • 1030: Prepaid Expenses
  • 1100-1199: Fixed Assets
  • 1110: Equipment
  • 1120: Furniture & Fixtures
  • 1130: Accumulated Depreciation

Liabilities (2000-2999)

  • 2000-2099: Current Liabilities
  • 2010: Accounts Payable
  • 2020: Accrued Expenses
  • 2030: Deferred Revenue
  • 2100-2199: Long-term Liabilities
  • 2110: Long-term Debt
  • 2120: Capital Leases

Revenue (3000-3999)

  • 3000-3099: Product Revenue
  • 3010: Subscription Revenue
  • 3020: Professional Services
  • 3030: Training & Support

Expenses (4000-5999)

  • 4000-4999: Cost of Goods Sold
  • 5000-5999: Operating Expenses
  • 5100: Salaries & Benefits
  • 5200: Marketing & Sales
  • 5300: General & Administrative
  • 5400: Research & Development

Accounting Policies

  • Revenue Recognition: ASC 606 compliance
  • Depreciation Method: Straight-line over useful life
  • Inventory Valuation: FIFO method
  • Bad Debt Provision: 2% of accounts receivable
  • Capitalization Threshold: $5,000

Budgeting & Forecasting

Annual Budget Process

Timeline

  • Q3: Department budget requests
  • October: Initial budget compilation
  • November: Budget review and adjustments
  • December: Board approval
  • January: Budget implementation

Budget Categories

  1. Revenue Budget
  2. New customer acquisition
  3. Existing customer expansion
  4. Renewal rates and churn

  5. Operating Expense Budget

  6. Personnel costs
  7. Marketing spend
  8. Technology infrastructure
  9. Professional services

  10. Capital Expenditure Budget

  11. Hardware and equipment
  12. Software licenses
  13. Office improvements

Forecasting Models

  • Rolling 12-Month Forecast: Updated monthly
  • Scenario Planning: Best case, base case, worst case
  • Sensitivity Analysis: Key variable impact assessment
  • Variance Analysis: Actual vs. budget comparison

Expense Management

Expense Policy Guidelines

Travel & Entertainment

  • Flights: Economy class for domestic, business class for international > 6 hours
  • Hotels: Up to $250/night domestic, $350/night international
  • Meals: $75/day domestic, $100/day international
  • Ground Transportation: Ride-sharing preferred, rental cars with approval

Procurement Process

  1. Under $1,000: Direct purchase with manager approval
  2. $1,000 - $10,000: Purchase order required, director approval
  3. $10,000 - $50,000: Three quotes required, VP approval
  4. Over $50,000: RFP process, CFO approval

Expense Reimbursement

  • Submit within 30 days of expense
  • Receipt required for all expenses over $25
  • Use company credit card when possible
  • Monthly expense report submission

Vendor Management

  • Vendor Onboarding: W-9, insurance verification, contract review
  • Payment Terms: Net 30 standard, early payment discounts negotiated
  • Vendor Performance: Annual review and renegotiation
  • Preferred Vendors: Established for common purchases

Financial Reporting

Monthly Financial Package

Distributed by the 15th of each month:

  1. Executive Summary
  2. Key metrics dashboard
  3. Variance commentary
  4. Cash position update

  5. Financial Statements

  6. Income Statement
  7. Balance Sheet
  8. Cash Flow Statement

  9. Department Reports

  10. Budget vs. actual by department
  11. Headcount and compensation
  12. Project financials

Quarterly Board Reporting

  • Comprehensive financial review
  • Strategic initiative updates
  • Forecast adjustments
  • Risk assessment

Annual Reporting

  • Audited financial statements
  • Tax returns and compliance
  • Annual report preparation
  • Investor communications

Compliance & Controls

Internal Controls

  • Segregation of Duties: Separate approval and processing
  • Authorization Matrix: Clear approval hierarchies
  • Regular Audits: Quarterly internal audits
  • Documentation Requirements: All transactions documented
  • System Access Controls: Role-based permissions

Regulatory Compliance

  • Tax Compliance: Federal, state, and local tax filings
  • GAAP Adherence: Generally Accepted Accounting Principles
  • SOX Compliance: For public company readiness
  • Data Security: PCI DSS compliance for payment processing

Financial Systems & Tools

Core Systems

  • ERP System: NetSuite for financial management
  • Expense Management: Expensify for expense tracking
  • Billing System: Stripe/Zuora for subscription billing
  • Payroll System: ADP/Gusto for payroll processing
  • Planning Tool: Adaptive/Anaplan for FP&A

Reporting Tools

  • Business Intelligence: Tableau/Power BI dashboards
  • Financial Modeling: Excel/Google Sheets templates
  • Document Management: SharePoint/Google Drive

Contact Information

Finance Team

  • CFO: cfo@company.com
  • Controller: controller@company.com
  • AP/AR: accounting@company.com
  • FP&A: finance@company.com
  • Payroll: payroll@company.com

Important Deadlines

  • Expense Reports: Last day of each month
  • Invoice Submission: 25th of each month
  • Budget Requests: September 15th annually
  • Quarter Close: 5 business days after quarter end

Last Updated: January 2025 Policy Review: Quarterly Next Audit: March 2025