
Consolidated financials average out the gap between your best and worst offices. Here's how to measure profit by location, allocate shared overhead and decide whether to fix, expand or close an office.

Stanislav Sukhinin, CFA, is the founder of Sorso, which provides fractional CFO and accounting services exclusively to outpatient health care practices. He spent 19 years in corporate finance at institutions including UniCredit and Société Générale, managing a $450 million loan portfolio and becoming senior partner at a major mezzanine lender by 29.