262860511.

xlsOperating Leverage

Operating Leverage
Analysis Date
Period 1

Change Price
1%

Revenue
Cost of Goods Sold

$
$

$
$

SG&A
Net Income

$
$

$
$

Increase in Profit
% Increase in Profit

#DIV/0!

Change COGS
-1%

$
$
$
$
$

Change SG&A
-1%

Combined Impact

$
$
$
$

$
$
$
$

#DIV/0!

#DIV/0!

#DIV/0!

Powerful impact from small changes.

804-741-5771 Austin
480-619-6600 Phoenix

Bottomlineupenterprises.com
(BLU100.com )

2010 All Rights Reserved

current
Ordinary Income/Expense
Income
4000 Profit Center 1

0.00

4009 Profit Center 2

4010 Profit Center 3
4020 Profit Center 4
4040 Profit Center 5
Total Income

0.00

Cost of Goods Sold

5000 Profit Center 1

0.00

5009 Profit Center 2

5010 Profit Center 3
5020 Profit Center 4
5040 Profit Center 5
Total COGS
Gross Profit

0.00
0.00

Expense
6101 Marketing
6110 Automobile Expense
6115 Automobile Leasing
6120 Bank Service Charges
6140 Contributions
6160 Dues and Subscriptions
6165 Seminar Expense
6170 Equipment Rental
6175 Gifts
6177 Human Resources Exp
6180 Insurance
6200 Interest Expense
6230 Licenses and Permits
6240 Miscellaneous
6250 Postage and Delivery
6260 Printing and Reproduction
6270 Professional Fees
6290 Rent
6340 Telephone
6345 Training
6350 Travel and Entertainment
6390 Utilities
6400 Bad Debt Expense
6550 Office Expense
6552 Computer Supplies
6555 Outside Services
6556 Non Employee Compensation
6560 Payroll Tax Expense
6820 Taxes
6825 Business Taxes
6855 PA Income Tax

0.00

6900 Wages
Total Expense
Net Ordinary Income

0.00
0.00

Other Income/Expense
Other Income
7000 Interest Income
Total Other Income

0.00
0.00

Other Expense
7200 Non-operating bad debts
Total Other Expense
Net Other Income
Net Income

0.00
0.00
0.00
0.00

B
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Income Statement Analysis

Report Date
Period to Period Comparison
Act Period 2 %
$
- Green
$
- Green
$
- Green
$
- -

$
$
$
$

Var $
-

$
$
$
$

Green

Green

Green

Green

$
$
$
$

$
$
$
$

Red
Red

Red

Red

$
$
$
$

Red

Green

Green

$
$

Green

$
$

Green

Green

Red

Revenues
Profit Center 1
Profit Center 2
Profit Center 3
TOTAL REVENUE

Act Period 1
$
$
$
$
-

Cost of Goods Sold

Profit Center 1
Profit Center 2
Profit Center 3
TOTAL COGS

$
$
$
$

Gross Profit
Profit Center 1
Profit Center 2
Profit Center 3
TOTAL GROSS PROFIT

$
$
$
$

Sales
Marketing

$
$

General & Administrative

Total SG&A
Net Income (Loss)

%
-

Red
Red
Red
Red

Actual to Budget Comparison

Bud Period 2 %
Var $
$
- #DIV/0! #DIV/0!
$
$
- #DIV/0! #DIV/0!
$
$
- #DIV/0! #DIV/0!
$
$
- #DIV/0!
$
-

$
$
$
$

#DIV/0! Red

$
$
$
$

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0! Red

Green

$
$

Green

Green

Green

Red
Red
Red

Red
Red
Red

$
$
$
$

$
$
$
$

Red

Red

#DIV/0! Red

$
$

#DIV/0! Red

Red

#DIV/0! Red

Red

#DIV/0!

Red

#DIV/0! Red
#DIV/0! Red
#DIV/0! Red

#DIV/0!

Define Profit Center. Organize income statement chart of account in meaningful way to segment the business.
- distribution channel, market segment, product SKU categories, geography, etc.
- choose meaningful period
Period to Period Variance Analysis Measures Business Performance
Actual to Budget Variance Analysis Measures Ability to Plan and Execute
Purpose, conduct analysis to tell the number story, flag material differences, then drill down to find out "why"
Brackets are bad.

Red

Red
Red
Red

Red