Author

Mara Lindqvist

Independent operations consultant

Running the desk

How do you prepare tax working notes for an accountant?

I prepare, the accountant files. The working notes for my 2025 return reconcile income to the ledger, list what is claimed and what is not, and leave two questions open for the person qualified to answer them.

Mara Lindqvist · Independent operations consultant · · 3 min read

Running the desk

How does one person keep their own records answerable?

A one-person business has no colleague to ask. The files have to answer instead. Here is the checklist I use before relying on any sentence in my own records, and what changed when the files started answering back.

Mara Lindqvist · Independent operations consultant · · 4 min read

Working with clients

Why do my payment terms differ from one engagement to the next?

My rate card says net 30. The Halvard letter says Net 14 from the invoice date, with a 40% deposit on signature. Both are true, and the letter wins for that engagement. Here is how I keep the two from getting mixed up.

Mara Lindqvist · Independent operations consultant · · 3 min read

Working with clients

How does a fixed-fee operations review work?

What a client is buying when they sign a fixed-fee review: the deliverables, the milestones the fee is invoiced against, how the price is built, and what happens when the work needs to change.

Mara Lindqvist · Independent operations consultant · · 3 min read

Constraints and flow

What goes into an improvement plan that actually works?

A plan without a measure is a wish. A working plan names the constraint, the measure that will show the change, the owner and the review date, and it is piloted on one shift before it is rolled out.

Mara Lindqvist · Independent operations consultant · · 3 min read

Constraints and flow

Why do small batches move faster than large ones?

The same total work moves faster in small batches because each item waits less for its batch to complete. A growing queue is the earliest sign that arrivals are outpacing the constraint.

Mara Lindqvist · Independent operations consultant · · 3 min read

Constraints and flow

How do you find the constraint in a warehouse?

The constraint is the step whose capacity bounds the whole flow. Find it by where work queues, then follow the five steps in order: identify, exploit, subordinate, elevate, repeat.

Mara Lindqvist · Independent operations consultant · · 3 min read

Process mapping

How do you map a process as it actually happens?

A current-state map is a record of the floor today, not a tidy version of the written procedure. Here is how I build one in a depot: walk the process, time the steps, mark the queues, and confirm it with the people doing the work.

Mara Lindqvist · Independent operations consultant · · 3 min read