Forensic Cost Strategy for High-Velocity Turnarounds.

The Physics of the Floorboard. The Reality of the Ledger.

Most industrial financial statements are missing their most critical line items. Traditional GAAP accounting and modern ERP software treat distance as an abstract variable and time as a lagging indicator. When a boardroom approves an overseas procurement contract to capture a favorable piece-price variance, standard ledgers mark it as a victory.

What they fail to track is the physical reality: the capital-freezing defensive safety stocks, the devastating quality-information lags, and the spatial friction that actively destroys corporate liquidity. True financial health is an emergent property of shopfloor velocity.

For over five decades, T.G. Nathan has audited corporate ledgers, exposed hidden operational liabilities, and advised chief executives on bridging the dangerous chasm between boardroom dashboards and physical manufacturing realities.

Forthcoming Publication

LIQUIDATING THE WAREHOUSE

The Forensic Cost Specialist’s 90-Day Blueprint for High-Velocity Turnarounds

A mathematically rigorous alternative to traditional cost management, introducing the High-Velocity Cellular Framework. This upcoming manuscript details how to lock production directly to market demand via Takt Time, compress layouts into counter-clockwise U-shaped cells, and pass independent P&L accountability directly down to the frontline.