We design the systems that turn your numbers into decisions: diagnostics, scenario models, KPIs, dashboards and AI under human oversight.
Problems show up in the bank account, not before.
It lives in a spreadsheet, but no one decides with it.
When the person who knows the numbers leaves, the company loses its memory.
You don’t need more advice. You need a system.
Formerly published as the MR³ method.
A proprietary framework, proven in airlines, media companies, foundations and SMEs, that turns financial information into a management architecture.
Standardized financial diagnostic: liquidity, cost structure, capital, forecast accuracy and internal controls. You get a clear, measurable baseline.
An action plan with budgets, 12–24 month scenario models, renegotiations and decision rules: how much, when, and at what threshold.
Systems that stay: KPIs, Power BI dashboards, early-warning alerts and documented processes that keep working even when people change.
In the cockpit, the alarm goes off before the emergency. In the Resist phase we install these four alarms with concrete thresholds, so your company sees problems in time and decides with room to act.
Download the infographic
A 15-question self-assessment, the four alarms, a 13-week cash forecast, a gate matrix, a 90-day plan and ready-to-use templates.
The full methodology in one document: the MR³ Index and its weights, the decision rules, the four alarms, documented implementations and the AI governance protocol. Earlier versions were published as The MR³ Framework.
We use AI to analyze faster, always with human validation, traceability and clear usage rules. AI assists; the decisions are yours.
Want a first read? The MR³ Index gives you a quick score of your company’s financial health.
The starting point: an X-ray of your company with clear priorities.
We organize debt, costs and cash flow to restore stability.
12–24 month planning with conservative, base and expansion cases.
The indicators that matter, with Power BI dashboards your whole team can read.
Documented, controlled AI analysis workflows under human oversight.
CFO-level support for growth, investment and expansion decisions.
Up-to-date records, reconciliations and monthly reports: a reliable basis for decisions.
We also deliver workshops and talks for leadership teams, universities and chambers of commerce.
We analyze your information and deliver a report with findings and priorities.
We design a tailored project with clear scope, deliverables and timeline.
We build the models, processes and dashboards with your team.
We measure results and adjust until the system runs on its own.
Real cases from our track record. We keep every client’s identity confidential.
Built the branch from scratch with weekly cash-flow and fuel-payment controls.
On-time performance from 68% to 95%Finance committee, Power BI dashboards and scenario models.
$400K+ in liabilities restructured and fixed costs cut 23% in six monthsThree-year forecasting model and capital dashboards.
Budget accuracy above 90%First formal budgeting process, review committee and automated reporting.
About 15% improvement in operational efficiencyConsulting M&M was founded in Florida in 2022 by Mario Rodríguez and María Victoria Buitrago de Rodríguez. The first M is Mario, the second is María Victoria: two people and one way of working, built on method, closeness and results.
20+ years leading finance and operations in aviation, telecom, media and professional services. Former VP of Planning & Budget at Grupo Cóndor (SBA Airlines, Aserca, PAWA Dominicana), Director of Administration & Finance at Estelar Argentina, and CFO of Cala Enterprises. Creator of the Prevuelo™ Method (originally published as the MR³ method). Diploma in Aeronautical Management (IESA); certified in Management Indicators, Blue Ocean, DISC and Coaching.
A certified public accountant with 18+ years of experience in banking, treasury, international operations and tax consulting. She served as International Operations Manager and Financial Sector Business Manager at Banco Nacional de Crédito, as an international tax consultant in Madrid (transfer pricing across the U.S., Spain and China), and as accounting administrator in Buenos Aires. She specializes in foreign trade and letters of credit. At Consulting M&M she leads project accounting and supports clients as a consultant and bookkeeper.
We share what we learn in practice with business owners, executives and graduate students.
“Cash flow is the uncomfortable truth of the business. Watch it daily.”
A profile of his path in aviation and finance, the founding of Consulting M&M and the MR³ method.
Read the article →Workshops for professionals and graduate students from Latin America, in person and hybrid, organized with the USIL Graduate School (Peru).
Articles on finance, management, KPIs and applied AI.
Why we stop checking AI output, and four criteria to make human review real.
Why your company needs someone who can tell you “no” in time, and what aviation teaches about making that possible.
How to decide before committing money you can’t get back, and what to do after you cross.
Measure, rebuild, resist: cockpit discipline applied to your company’s finances.
Why small businesses rarely fail for lack of talent but for lack of a system, and how the MR³ method works.
Turnover, generational change and why the real risk is not having a management architecture.
Tell us about your company and we’ll get back to you within 48 business hours.
