Comments for Martin Quinn's management and financial accounting blog

Comment on What is a “business model”? by lecturersnotes

lecturersnotes — Mon, 20 Feb 2012 12:11:34 +0000

Paper.li is making money through the ads on they daily newspaper sent out (ads are already introduced) as well as from some feeds they are linking to, thus increasing their traffic, thus getting a little from that cake.
The more interesting point with Twitter and Paper.li is, however, that these make most of their cash with a “by-product”, not with their main one.

Comment on Using rail freight to reduce CO2 emissions by martinjquinn

martinjquinn — Wed, 08 Feb 2012 08:21:37 +0000

Not sure if Tesco trade or need to trade in CO2 permits, but aside from CO2 “savings” which may or may not be costed, there will probably be a cost saving in real hard cash in terms of rail hauling more for less money. Yes, an estimate could be made of the costs saved, but it is complex

Comment on Using rail freight to reduce CO2 emissions by lecturersnotes

lecturersnotes — Tue, 07 Feb 2012 23:41:31 +0000

Alright, not as easy as I made it out above, since a few factors are missing. There is some data on the two new rail connections, and some on all four (two existing, two new) – we might be able to proxy the missing data, or just wait for the annual report 2012, where an effect should be visible and promoted.

Comment on Using rail freight to reduce CO2 emissions by lecturersnotes

lecturersnotes — Tue, 07 Feb 2012 23:33:26 +0000

Shouldn’t it be possible to estimate this? Cost per road mile (source: road pricing? mpg? detailed P&L?) * 72,000 less cost per cargo rail mile (source: cargo rail KPIs?) * rail miles = cost savings?

Plus: Does Tesco trade in CO2 – certificates? Otherwise, that is no real cost to them.

Comment on Institutionalised practices – a simple example by lecturersnotes

lecturersnotes — Tue, 07 Feb 2012 23:27:46 +0000

And sometimes the external conditions and circumstances are so unusual that they leave no other choice than change. You can’t play a video game with a hammer, so go and buy a controller!

Comment on Thanks! by John Donovan

John Donovan — Tue, 17 Jan 2012 23:20:38 +0000

That’s fantastic. Congrats.

Comment on Thanks! by lecturersnotes

lecturersnotes — Tue, 17 Jan 2012 23:16:06 +0000

Congratulations!

Comment on The balanced scorecard – making it public?? by lecturersnotes

lecturersnotes — Tue, 17 Jan 2012 13:58:57 +0000

I wonder whether they have a more detailed scorecard internally which shows the cause-and-effect relationships between the indicators. As it is, it looks more like an elaborate publicity stunt with a lot of green (“look how good we are”) and a little red (“we are not perfect, but we’re almost there”) to appease the investors.

Maybe we should contact the BAA for a closer look?

Comment on The balanced scorecard – making it public?? by martinjquinn

martinjquinn — Tue, 17 Jan 2012 12:32:56 +0000

Not much there on the financial perspective, juts rebates I think. The link is now fixed, so open any months file and scroll down a bit, maybe 3/4 pages.

Comment on The balanced scorecard – making it public?? by lecturersnotes

lecturersnotes — Tue, 17 Jan 2012 10:38:13 +0000

Where is the financial perspective? Do they display that too? Cause and effect relationships? Haven’t seen the full thing (the link doesn’t work), but the picture just shows a few customer and internal processes indicators based on customer ratings – is there more on the website?