Product Profitability Analysis

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Description of Product Profitability Analysis

The model is a dynamic (time dependent) analysis of product contribution margin. The model allocates the following costs and
expenses to products by time. Not all features are available in the Standard Version.
• Cost of goods, including direct material, direct labor and overhead. COGS can be specified per unit sold,
as a percentage of revenue, or as a fixed cost (such as capital costs)
• Royalties paid on revenue and units sold, and royalties unrelated to sales (such as progress payments)
• Product development expenses, including staff and IT expenses
• Customer support staff time and expenses, based on call length and number of calls
• Marketing expenses, including staff and marketing programs.

The model for customer support expense is more detailed than the other expense models.
• Service calls are segmented by call length to improve allocation of staff time to products and problem areas.
• Service calls are segmented by topic (such as installation, maintenance, tutorial), so the model can diagnose
in what areas product weaknesses are driving up support costs and decreasing customer satisfaction.

The model includes operating metrics besides contribution margin.

• Gross margin and gross margin %
• Marketing program expense per marketing manager
• Support hours per support person
• Support calls per unit sold and support call hours per unit sold
• Contribution margin and contribution margin %

The Advanced version includes an optional worksheet for each product that summarizes the results for that product.

The model includes Excel charts that provide graphical views of key variables. These charts are part of the model, and they are
included by default in exported Excel workbooks. You can add more charts, import them, and the new charts will be included in
exported Excel workbooks.

This model is based on a real case study in which Product C had low profitability. While other costs for Product C were in line with its
revenues, the profit problem was due to the fact that Product C incurred more than its share of rather difficult customer support
issues, especially installation problems.

Without this sort of profitability analysis -- allocating costs of engineering, customer support and product marketing -- the magnitude
of the problem was not clear in a company with dozens of products.

As you explore the model, we suggest that you

• Read some of the Excel comments that are attached to Analysis Variables throughout the workbook.
These comments also appear in ModelSheet in convenient places.
• View worksheet "Formulas" which shows the named variables and symbolic formulas of the model
in a compact and readable form. The symbolic formulas are not active in this Excel workbook, but they
give you some idea how the model works, and how it looks in ModelSheet.

Suggestions for using this model

1. Use this workbook as-is as a model of product profitability. You can change the data in the dark blue input
cells. You can change the display names of dimension items and variables in dark blue cells on the
worksheet "Labels."

2. Customize this Excel workbook to make a a model of product profitability that fits your situation.

3. Use ModelSheet to edit the formulas in this model, using named variables, symbolic formulas (and far fewer
formulas), segmentation dimensions and time series, without ever touching a cell address -- and end up with
a conventional Excel workbook.
To do this, go the the ModelSheet website below and request a trial account for ModelSheet.

This workbook was generated by ModelSheet on July 22, 2010, except for this worksheet of comments.

Copyright © 2009, 2010 ModelSheet Software, LLC

ModelSheet and the ModelSheet logo are registered trademarks of ModelSheet Software, LLC.
ABC Corp.
1/1/2009 to 12/31/2010
Input Data

Shaded cells are input cells. You can enter data in them.
Formulas in shaded cells are starting suggestions. You can overwrite them.
Company Name [1] ABC Corp.

Sales

Sales Units

Q1 2009 Q2 2009 Q3 2009 Q4 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010

Sales Units [2] Product A 0 0 0 0 0 0 0 0
Product B 0 0 0 0 0 0 0 0

Sales_Units_Growth_pct [3] Product A 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Product B 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
You can enter sales units directly; or
You can enter sales growth % everwhere, and sales units in the first time period (and other time periods).
If you enter numbers for sales units, they overwrite the growth % formulas in those cells.

Prices

Q1 2009 Q2 2009 Q3 2009 Q4 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010

Average Price [4] Product A $1 $1 $1 $1 $1 $1 $1 $1
Product B $1 $1 $1 $1 $1 $1 $1 $1

Cost of Goods

Cost of Goods, Variable per Unit

Q1 2009 Q2 2009 Q3 2009 Q4 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010

Var Cost of Goods / Unit [5] Product A Direct Material $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Direct Labor $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Overhead $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Product B Direct Material $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Direct Labor $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Overhead $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Cost of Goods, Fixed per Period

Q1 2009 Q2 2009 Q3 2009 Q4 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010

Fixed Cost of Goods [6] Product A Direct Material $0 $0 $0 $0 $0 $0 $0 $0
Direct Labor $0 $0 $0 $0 $0 $0 $0 $0
Overhead $0 $0 $0 $0 $0 $0 $0 $0
Product B Direct Material $0 $0 $0 $0 $0 $0 $0 $0
Direct Labor $0 $0 $0 $0 $0 $0 $0 $0
Overhead $0 $0 $0 $0 $0 $0 $0 $0

Royalties Paid

Royalties Paid as % of Revenue

Q1 2009 Q2 2009 Q3 2009 Q4 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010

Royalties Paid % Rev [7] Product A 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Product B 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Royalties Paid per Period

Q1 2009 Q2 2009 Q3 2009 Q4 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010

Fixed Royalties Paid [8] Product A $0 $0 $0 $0 $0 $0 $0 $0
 Product B $0 $0 $0 $0 $0 $0 $0 $0

Marketing Expense

Employment Expense

Q1 2009 Q2 2009 Q3 2009 Q4 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010

Mktg Labor Alloc [9] Product A Senior 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Junior 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Product B Senior 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Junior 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Mktg Wages/Head (Yr) [10] Senior $100,000 $100,619 $101,242 $101,869 $102,500 $103,135 $103,773 $104,416
Junior $100,000 $100,619 $101,242 $101,869 $102,500 $103,135 $103,773 $104,416

Wage Growth % (Yr) [11] Senior 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5%
Junior 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5%
Labor OH % [12] 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0%

Marketing Programs Expense

Q1 2009 Q2 2009 Q3 2009 Q4 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010

Mktg Program Expense [13] Product A Website $0 $0 $0 $0 $0 $0 $0 $0
Seminars $0 $0 $0 $0 $0 $0 $0 $0
Product B Website $0 $0 $0 $0 $0 $0 $0 $0
Seminars $0 $0 $0 $0 $0 $0 $0 $0

Engineering Expense

Employment Expense

Q1 2009 Q2 2009 Q3 2009 Q4 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010

Eng Labor Alloc [14] Hardware Senior Product A 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Product B 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Junior Product A 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Product B 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Software Senior Product A 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Product B 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Junior Product A 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Product B 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Eng Wages/Head (Yr) [15] Hardware Senior $80,495 $80,994 $81,495 $82,000 $82,508 $83,019 $83,533 $84,050
Junior $80,495 $80,994 $81,495 $82,000 $82,508 $83,019 $83,533 $84,050
Software Senior $80,495 $80,994 $81,495 $82,000 $82,508 $83,019 $83,533 $84,050
Junior $80,495 $80,994 $81,495 $82,000 $82,508 $83,019 $83,533 $84,050

Wage Growth % (Yr) [16] Senior 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5%
Junior 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5%

Labor OH % [17] 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0%

Engineering Programs Expense

Q1 2009 Q2 2009 Q3 2009 Q4 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010

Eng Program Expense [18] Product A Eng Pgm 1 $0 $0 $0 $0 $0 $0 $0 $0
Eng Pgm 2 $0 $0 $0 $0 $0 $0 $0 $0
Product B Eng Pgm 1 $0 $0 $0 $0 $0 $0 $0 $0
Eng Pgm 2 $0 $0 $0 $0 $0 $0 $0 $0

Engineering OH Expense
 Q1 2009 Q2 2009 Q3 2009 Q4 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010
Eng IT OH/Head [19] $0 $0 $0 $0 $0 $0 $0 $0

Customer Support Expense

Q1 2009 Q2 2009 Q3 2009 Q4 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010

Support Calls [20] Product A Short Installation 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0
Mid Installation 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0
Long Installation 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0
Solution Installation 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0
Product B Short Installation 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0
Mid Installation 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0
Long Installation 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0
Solution Installation 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0

Avg Call Length (Hrs) [21] Short 1 1 1 1 1 1 1 1

Mid 2 2 2 2 2 2 2 2
Long 4 4 4 4 4 4 4 4
Solution 8 8 8 8 8 8 8 8

Target Supp Hrs/Head (Yr) [22] Senior 1,600 1,600 1,600 1,600 1,600 1,600 1,600 1,600
Junior 1,600 1,600 1,600 1,600 1,600 1,600 1,600 1,600

Support Wages/Head (Yr) [23] Senior $80,495 $80,994 $81,495 $82,000 $82,508 $83,019 $83,533 $84,050
Junior $80,495 $80,994 $81,495 $82,000 $82,508 $83,019 $83,533 $84,050

Wage Growth % (Yr) [24] Senior 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5%
Junior 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5%

Labor OH % [25] 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0%

Support Staff [26] Senior 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Junior 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
ABC Corp.
1/1/2009 to 12/31/2010
Cost of Goods

Summary by Product

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Cost of Goods [27]
Product A $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Cost of Goods by Product and Cost Type

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Cost of Goods [28]
Product A
Direct Material $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Direct Labor $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Overhead $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B
Direct Material $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Direct Labor $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Overhead $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Direct Material $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Direct Labor $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Overhead $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Cost of Goods Detail

Cogs specified per unit sold

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Cogs on Units [29]
Product A
Direct Material $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Direct Labor $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Overhead $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B
Direct Material $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Direct Labor $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Overhead $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
 Direct Material $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Direct Labor $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Overhead $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Fixed Cogs

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Fixed Cost of Goods [30]
Product A
Direct Material $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Direct Labor $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Overhead $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B
Direct Material $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Direct Labor $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Overhead $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Direct Material $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Direct Labor $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Overhead $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Cost of Goods [31]
Product A
Direct Material $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Direct Labor $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Overhead $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B
Direct Material $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Direct Labor $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Overhead $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Direct Material $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Direct Labor $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Overhead $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Cost of Goods [32] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
ABC Corp.
1/1/2009 to 12/31/2010
Royalties Paid

Summary of Royalties Paid by Product

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Royalties Paid [33]
Product A $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Royalties Paid on Revenue

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Royalties Paid on Revenue [34]
Product A $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Fixed Royalties
Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Fixed Royalties Paid [35]
Product A $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
ABC Corp.
1/1/2009 to 12/31/2010
Product Contribution Margin

Summary

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Revenue [36] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Gross Margin [37] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Gross Margin % [38]
Contribution Margin [39] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Contribution Margin % [40]

Product Detail

Revenue

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Revenue [41]
Product A $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Total Cost of Sales

Cost of Goods

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Cost of Goods [42]
Product A $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Roaylties Paid

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Royalties Paid [43]
Product A $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Total Cost of Sales [44]
Product A $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Gross Margin
Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Product A
Gross Margin $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Gross Margin %
Product B
Gross Margin $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Gross Margin %
Total
Gross Margin $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Gross Margin %

Operating Expenses
Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Product A
Engineering / R&D Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Marketing Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Support Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B
Engineering / R&D Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Marketing Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Support Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total
Engineering / R&D Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Marketing Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Support Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Contribution Margin
Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Product A
Contribution Margin $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Contribution Margin %
Product B
Contribution Margin $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Contribution Margin %
Total
Contribution Margin $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Contribution Margin %
ABC Corp.
1/1/2009 to 12/31/2010
Marketing Expense

Summary

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Marketing Expense [45]
Product A $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Mktg Exp % Rev [46]
Product A
Product B
Total

Marketing Manpower

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Mktg Labor Exp Alloc [47]
Product A
Senior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Junior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B
Senior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Junior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Senior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Junior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Mktg Labor Alloc [48]

Product A
Senior 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Junior 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Product B
Senior 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Junior 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Senior 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Junior 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Mktg Wages/Head (Yr) [49]

Senior $100,000 $100,619 $101,242 $101,869 $100,933 $102,500 $103,135 $103,773 $104,416 $103,456
Junior $100,000 $100,619 $101,242 $101,869 $100,933 $102,500 $103,135 $103,773 $104,416 $103,456
Total $100,000 $100,619 $101,242 $101,869 $100,933 $102,500 $103,135 $103,773 $104,416 $103,456

Marketing Programs
 Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Mktg Program Expense [50]
Product A
Website $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Seminars $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B
Website $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Seminars $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Website $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Seminars $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Mktg Pgm Exp/Head [51]

Product A
Product B
Total
ABC Corp.
1/1/2009 to 12/31/2010
Product Development Expense

Summary

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Engineering / R&D Expense [52]
Product A $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Engineering Manpower

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Eng Labor Exp Alloc [53]
Product A
Senior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Junior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B
Senior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Junior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Senior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Junior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Eng Labor Alloc [54]

Hardware
Senior
Product A 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Product B 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Junior
Product A 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Product B 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Product A 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Product B 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Software
Senior
Product A 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Product B 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Junior
Product A 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Product B 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Product A 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
 Product B 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Senior
Product A 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Product B 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Junior
Product A 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Product B 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Product A 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Product B 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Eng Wages/Head (Yr) [55]

Hardware
Senior $80,495 $80,994 $81,495 $82,000 $81,246 $82,508 $83,019 $83,533 $84,050 $83,277
Junior $80,495 $80,994 $81,495 $82,000 $81,246 $82,508 $83,019 $83,533 $84,050 $83,277
Total $80,495 $80,994 $81,495 $82,000 $81,246 $82,508 $83,019 $83,533 $84,050 $83,277
Software
Senior $80,495 $80,994 $81,495 $82,000 $81,246 $82,508 $83,019 $83,533 $84,050 $83,277
Junior $80,495 $80,994 $81,495 $82,000 $81,246 $82,508 $83,019 $83,533 $84,050 $83,277
Total $80,495 $80,994 $81,495 $82,000 $81,246 $82,508 $83,019 $83,533 $84,050 $83,277
Total $80,495 $80,994 $81,495 $82,000 $81,246 $82,508 $83,019 $83,533 $84,050 $83,277
Senior $80,495 $80,994 $81,495 $82,000 $81,246 $82,508 $83,019 $83,533 $84,050 $83,277
Junior $80,495 $80,994 $81,495 $82,000 $81,246 $82,508 $83,019 $83,533 $84,050 $83,277
Total $80,495 $80,994 $81,495 $82,000 $81,246 $82,508 $83,019 $83,533 $84,050 $83,277

Engineering Programs Expense

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Eng Program Expense [56]
Product A
Eng Pgm 1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Eng Pgm 2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B
Eng Pgm 1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Eng Pgm 2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Eng Pgm 1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Eng Pgm 2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Eng Pgm Exp/Head [57]

Product A
Product B
Total
Engineering Overhead Expense

IT Overhead
Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Eng IT OH [58]
Product A $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Eng IT OH/Head [59] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

ABC Corp.
1/1/2009 to 12/31/2010
Customer/Product Support Expense

Summary

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Product A
Support Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Support Exp Alloc % Rev
Product B
Support Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Support Exp Alloc % Rev
Total
Support Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Support Exp Alloc % Rev

Support Manpower

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Support Labor Exp Alloc [60]
Product A
Installation
Senior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Junior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Bugs
Senior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Junior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Senior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Junior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B
Installation
Senior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Junior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Bugs
Senior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Junior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Senior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Junior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Installation
Senior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Junior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Bugs
Senior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Junior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
 Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Senior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Junior $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Support Labor Alloc [61]

Product A
Installation
Senior 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Junior 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Bugs
Senior 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Junior 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Senior 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Junior 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Product B
Installation
Senior 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Junior 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Bugs
Senior 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Junior 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Senior 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Junior 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Installation
Senior 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Junior 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Bugs
Senior 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Junior 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Senior 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Junior 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Support Wages/Head (Yr) [62]

Senior $80,495 $80,994 $81,495 $82,000 $324,985 $82,508 $83,019 $83,533 $84,050 $333,109
Junior $80,495 $80,994 $81,495 $82,000 $324,985 $82,508 $83,019 $83,533 $84,050 $333,109
Total $80,495 $80,994 $81,495 $82,000 $324,985 $82,508 $83,019 $83,533 $84,050 $333,109

Support Load

Support Calls
 Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Support Calls [63]
Product A
Short
Installation 0 0 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0
Mid
Installation 0 0 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0
Long
Installation 0 0 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0
Solution
Installation 0 0 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0
Installation 0 0 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0
Product B
Short
Installation 0 0 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0
Mid
Installation 0 0 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0
Long
Installation 0 0 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0
Solution
Installation 0 0 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0
Installation 0 0 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0
Short
Installation 0 0 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0
Mid
Installation 0 0 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0
Long
Installation 0 0 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0 0 0
 Total 0 0 0 0 0 0 0 0 0 0
Solution
Installation 0 0 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0
Installation 0 0 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0

Support Calls/Unit [64]

Product A
Installation
Bugs
Total
Product B
Installation
Bugs
Total
Total
Installation
Bugs
Total

Support Hours

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Support Hours [65]
Product A
Installation 0 0 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0
Product B
Installation 0 0 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0
Installation 0 0 0 0 0 0 0 0 0 0
Bugs 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0

Support Hours/Unit [66]

Product A
Installation
Bugs
Total
Product B
Installation
Bugs
Total
Total
Installation
Bugs
Total

Support Hours/Head [67]

ABC Corp.
1/1/2009 to 12/31/2010
Product: Product A

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Revenue [68] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Sales Units [69] 0 0 0 0 0 0 0 0 0 0

Cost of Goods [70]

Direct Material $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Direct Labor $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Overhead $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Royalties Paid [71] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales [72] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Gross Margin [73] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Gross Margin % [74]

Operating Expense
Engineering / R&D Expense [75] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Marketing Expense [76] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Support Expense [77] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Contribution Margin [78] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Contribution Margin % [79]
ABC Corp.
1/1/2009 to 12/31/2010
Product: Product B

Q1 2009 Q2 2009 Q3 2009 Q4 2009 2009 Q1 2010 Q2 2010 Q3 2010 Q4 2010 2010
Revenue [80] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Sales Units [81] 0 0 0 0 0 0 0 0 0 0

Cost of Goods [82]

Direct Material $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Direct Labor $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Overhead $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Royalties Paid [83] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales [84] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Gross Margin [85] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Gross Margin % [86]

Operating Expense
Engineering / R&D Expense [87] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Marketing Expense [88] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Support Expense [89] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Contribution Margin [90] $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Contribution Margin % [91]
ABC Corp.
1/1/2009 to 12/31/2010
Variable Display As Dimension Index Formula / Data
Cogs_on_Units Cogs on Units [92] Products, Cogs_Types Data: Cost_of_Goods_Var_per_U*Sales_Units

Company_Name Company Name [93]

Contrib_Margin Contribution Margin [94] Products Data: Revenue-Cost_of_Goods-Royalties_Paid-Eng_Exp_Alloc-Mktg_Exp_Alloc-Supp_Exp_Alloc

Contrib_Margin_pct Contribution Margin % [95] Products Roll-up: if(Revenue=0, " ", Contrib_Margin/Revenue)

Contrib_Margin_pct_last Contrib Margin % [96] Products Roll-up: if(last(Revenue)=0, 0, last(Contrib_Margin)/last(Revenue))

Contrib_Margin_pct_plt Contrib Margin % [97] Global Roll-up: Contrib_Margin_pct

Contrib_Margin_pct_tsum Contrib Margin % [98] Products Roll-up: if(Revenue=0, 0, Contrib_Margin/Revenue)

Contrib_Margin_plt Contribution Margin [99] Global Data: Contrib_Margin

Contrib_Margin_tsum Contrib Margin [100] Products Data: Revenue-Cost_of_Goods-Royalties_Paid-Eng_Exp_Alloc-Mktg_Exp_Alloc-Supp_Exp_Alloc

Cost_of_Goods Cost of Goods [101] Products, Cogs_Types Data: Cogs_on_Units+0+Cost_of_Goods_Fixed

Cost_of_Goods_Fixed Fixed Cost of Goods [102] Products, Cogs_Types Data: preve(0)

Cost_of_Goods_plt Cost of Goods [103] Global Data: Cogs_on_Units+0+Cost_of_Goods_Fixed

Cost_of_Goods_Var_per_U Var Cost of Goods / Unit [104] Products, Cogs_Types Data: preve(0)
Roll-up: ifm(isleafd("Products"), sum(rangedru("Cogs_Types")), if(Sales_Units=0, average(rangedru("Products")), Cost_of_Goods/Sales_Units))

Cost_of_Sales_Total Total Cost of Sales [105] Products Data: Cost_of_Goods+Royalties_Paid

Eng_Exp_Alloc Engineering / R&D Expense [106]Products Data: Eng_Labor_Exp_Alloc+Eng_IT_OH+Eng_Pgm_Expense

Eng_Exp_Alloc_pct_Rev Eng Exp % Rev [107] Products Roll-up: Eng_Exp_Alloc/Revenue

Eng_Exp_Alloc_plt Engineering / R&D Expense [108]Global Data: Eng_Exp_Alloc

Eng_IT_OH Eng IT OH [109] Products Data: Eng_Labor_Alloc*Eng_IT_OH_per_Head

Eng_IT_OH_per_Head Eng IT OH/Head [110] Global Data: preve(0)

Eng_Labor_Alloc Eng Labor Alloc [111] Eng_Staff, Job_Levels, Products Data: preve(0)

Eng_Labor_Exp_Alloc Eng Labor Exp Alloc [112] Products, Job_Levels Data: Eng_Labor_Alloc*Eng_Wages_per_Head_Yr/periods_per("year")*(1+Labor_OH_pct["Depts.Engineering"])

Eng_Pgm_Exp_per_Head Eng Pgm Exp/Head [113] Products Roll-up: if(Eng_Labor_Alloc=0, " ", Eng_Pgm_Expense/Eng_Labor_Alloc)

Eng_Pgm_Expense Eng Program Expense [114] Products, Engineering_Pgms Data: preve(0)*if(preve(Revenue, Revenue)=0, preve(0), Revenue/preve(Revenue, Revenue))

Eng_Wages_per_Head_Yr Eng Wages/Head (Yr) [115] Eng_Staff, Job_Levels Data: preve(80000)*(1+Wage_Growth_pct_Yr["Depts.Engineering"])^(1/periods_per("year"))

Gross_Margin Gross Margin [116] Products Data: Revenue-Cost_of_Goods-Royalties_Paid

Gross_Margin_pct Gross Margin % [117] Products Roll-up: if(Revenue=0, " ", Gross_Margin/Revenue)

Gross_Margin_pct_last Gross Margin % [118] Products Roll-up: if(last(Revenue)=0, 0, last(Gross_Margin)/last(Revenue))

Gross_Margin_pct_plt Gross Margin % [119] Products Roll-up: Gross_Margin_pct

Gross_Margin_pct_tsum Gross Margin % [120] Products Roll-up: if(Revenue=0, 0, Gross_Margin/Revenue)

Gross_Margin_plt Gross Margin [121] Products Data: Gross_Margin

Gross_Margin_tsum Gross Margin [122] Products Data: Revenue-Cost_of_Goods-Royalties_Paid

Labor_Exp_Alloc Labor Expense Alloc [123] Products, Depts.Marketing Data: Mktg_Labor_Exp_Alloc

Products, Depts.Engineering Data: Eng_Labor_Exp_Alloc
Products, Depts.Support Data: Supp_Labor_Exp_Alloc

Labor_Exp_Alloc_pct_Rev Labor Exp % Rev [124] Products Roll-up: Labor_Exp_Alloc/Revenue

Labor_OH_pct Labor OH % [125]

Mktg_Exp_Alloc Marketing Expense [126] Products Data: Mktg_Labor_Exp_Alloc+Mktg_Pgm_Expense

Mktg_Exp_Alloc_pct_Rev Mktg Exp % Rev [127] Products Roll-up: if(Revenue=0, " ", Mktg_Exp_Alloc/Revenue)

Mktg_Exp_Alloc_plt Marketing Expense [128] Global Data: Mktg_Exp_Alloc

Mktg_Labor_Alloc Mktg Labor Alloc [129] Products, Job_Levels Data: preve(0)

Mktg_Labor_Exp_Alloc Mktg Labor Exp Alloc [130] Products, Job_Levels Data: Mktg_Labor_Alloc*Mktg_Wages_per_Head_Yr/periods_per("year")*(1+Labor_OH_pct["Depts.Marketing"])

Mktg_Pgm_Exp_per_Head Mktg Pgm Exp/Head [131] Products Roll-up: if(Mktg_Labor_Alloc=0, " ", Mktg_Pgm_Expense/Mktg_Labor_Alloc)

Mktg_Pgm_Expense Mktg Program Expense [132] Products, Marketing_Pgms Data: preve(0)*if(preve(Revenue, Revenue)=0, preve(0), Revenue/preve(Revenue, Revenue))

Mktg_Wages_per_Head_Yr Mktg Wages/Head (Yr) [133] Job_Levels Data: preve(90000)*(1+Wage_Growth_pct_Yr["Depts.Marketing"])^(1/periods_per("year"))

Price_Average Average Price [134] Products Data: preve(1)

Roll-up: if(Sales_Units=0, " ", Revenue/Sales_Units)

Products_dim Products [135] Products Data: diminfo("Products", 7, ", ")

Revenue Revenue [136] Products Data: Price_Average*Sales_Units

Revenue_plt Revenue [137] Global Data: Revenue

Revenue_tsum Revenue [138] Products Data: Price_Average*Sales_Units

Royalties_Paid Royalties Paid [139] Products Data: 0+Royalties_Paid_on_Rev+Royalties_Paid_Fixed

Royalties_Paid_Fixed Fixed Royalties Paid [140]

Royalties_Paid_on_Rev Royalties Paid on Revenue [141] Products Data: Royalties_Paid_pct_Rev*Revenue

Royalties_Paid_pct_Rev Royalties Paid % Rev [142] Products Data: preve(0)

Sales_Units Sales Units [143] Products Data: round(preve(0)*(1+Sales_Units_Growth_pct), 0)

Sales_Units_Growth_pct Sales_Units_Growth_pct [144] Products Data: preve(0)

Roll-up: if(preve(0, Sales_Units)=0, 0, Sales_Units/preve(0, Sales_Units)-1)

Supp_Call_Avg_Hrs Avg Call Length (Hrs) [145] Call_Length Data: preve(0.5*2^dimitemnum("Call_Length"))

Supp_Calls Support Calls [146] Products, Call_Length, Call_Types Data: preve(0, Supp_Calls)*(1+Sales_Units_Growth_pct-0.02)

Supp_Calls_per_U Support Calls/Unit [147] Products, Call_Types Roll-up: if(Sales_Units=0, " ", Supp_Calls/Sales_Units)

Supp_Exp_Alloc Support Expense [148] Products Data: Supp_Labor_Exp_Alloc

Supp_Exp_Alloc_pct_Rev Support Exp Alloc % Rev [149] Products Roll-up: if(Revenue=0, " ", Supp_Exp_Alloc/Revenue)

Supp_Exp_Alloc_plt Support Expense [150] Global Data: Supp_Exp_Alloc

Supp_Hours Support Hours [151] Products, Call_Types Data: Supp_Calls*Supp_Call_Avg_Hrs

Supp_Hours_per_Head Support Hours/Head [152] Global Roll-up: if(Supp_Staff_Count=0, " ", Supp_Hours/Supp_Staff_Count)

Supp_Hours_per_Unit Support Hours/Unit [153] Products, Call_Types Roll-up: if(Sales_Units=0, " ", Supp_Hours/Sales_Units)

Supp_Labor_Alloc Support Labor Alloc [154] Products, Job_Levels, Call_Types Roll-up: if(Supp_Hours*Supp_Staff_Count>0, Supp_Hours/Supp_Hours["Products", "Call_Types"]*Supp_Staff_Count, 0)

Supp_Labor_Exp_Alloc Support Labor Exp Alloc [155] Products, Job_Levels, Call_Types Data: Supp_Labor_Alloc*Supp_Wages_per_Head_Yr/periods_per("year")*(1+Labor_OH_pct["Depts.Support"])

Supp_Labor_Exp_pct_Rev Support Labor Exp % Rev [156] Products, Call_Types Roll-up: if(Revenue=0, " ", Supp_Labor_Exp_Alloc/Revenue)

Supp_Staff_Count Support Staff [157] Job_Levels Data: round(Supp_Hours*periods_per("year")/Supp_Targ_Hrs_per_Head_Yr, 1)

Supp_Staff_Util_pct Support Staff Utilization % [158] Global Data: if(Supp_Targ_Hrs_per_Head_Yr*Supp_Staff_Count=0, " ", Supp_Hours*periods_per("year")/(Supp_Targ_Hrs_per_Head_Yr*Supp_Staff_Count))

Supp_Targ_Hrs_per_Head_Yr Target Supp Hrs/Head (Yr) [159] Job_Levels Data: preve(1600)

Supp_Wages_per_Head_Yr Support Wages/Head (Yr) [160] Job_Levels Data: preve(80000)*(1+Wage_Growth_pct_Yr["Depts.Support"])^(1/periods_per("year"))

Wage_Growth_pct_Yr Wage Growth % (Yr) [161] Depts, Job_Levels Data: preve(0)

ABC Corp.
1/1/2009 to 12/31/2010
Model Start 1/1/2009

Variable Display Label Comment

Cogs_on_Units Cogs on Units Portion of cost of goods that is computed on a per-unit basis
Company_Name Company Name
Contrib_Margin Contribution Margin Contribution margin is revenue less cost of goods less operating expenses that are directly
attributable to a product, segmented by product, by time period
Contrib_Margin_pct Contribution Margin % Contribution margin / revenue, segmented by product, by time period
Contrib_Margin_pct_last Contrib Margin % Contribution margin / revenue, segmented by product, in last time period
Contrib_Margin_pct_plt Contrib Margin % Contribution margin / revenue, segmented by product, by time period.

This variable is used only to support plotting.

Contrib_Margin_pct_tsum Contrib Margin % Contribution margin / revenue, segmented by product, total over model time
Contrib_Margin_plt Contribution Margin Contribution margin is revenue less cost of goods less operating expenses that are directly
attributable to a product, segmented by product, by time period.

This variable is used only to support plotting.

Contrib_Margin_tsum Contrib Margin Contribution margin is revenue less cost of goods less operating expenses that are directly
attributable to a product, segmented by product total over model time
Cost_of_Goods Cost of Goods Cost of goods, segmented by product and cost factor (material, labor, overhead), by time
period.

In the general case of this model, COGS has three components: variable COGS (that
scales with units produced), fixed COGS (that do not depend on unts produced, such as a
factory lease), and COGS as a percent of revenue. If your model has two or three of these
types of COGS, the three types are added to get total cost of goods.

Cost_of_Goods_Fixed Fixed Cost of Goods Fixed cost of goods, by product, by COGS type, by time period. This is added to COGS per
unit and COGS as % revenue to get cost of goods.

In the general case of this model, COGS has three components: variable COGS (that
scales with units produced), fixed COGS (that do not depend on unts produced, such as a
factory lease), and COGS as a percent of revenue. If your model has two or three of these
types of COGS, the three types are added to get total cost of goods.

Cost_of_Goods_plt Cost of Goods Cost of goods, segmented by product and cost factor (material, labor, overhead), by time
period.

This variable is used only to support plotting.

Cost_of_Goods_Var_per_U Var Cost of Goods / Unit Variable cost of goods per unit sold, segmented by product, by cost factor (material, labor,
overhead), by time period. This is added to COGS as pct of revenue and fixed COGS to
get cost of goods.

In the general case of this model, COGS has three components: variable COGS (that
scales with units produced), fixed COGS (that do not depend on unts produced, such as a
factory lease), and COGS as a percent of revenue. If your model has two or three of these
types of COGS, the three types are added to get total cost of goods.

Cost_of_Sales_Total Total Cost of Sales Cost of goods plus royalties paid on sales
Eng_Exp_Alloc Engineering / R&D Expense Engineering labor expense (with labor overhead) and I.T. overhead expense, allocated to
products, by time period
Eng_Exp_Alloc_pct_Rev Eng Exp % Rev The ratio (engineering expense allocated to a product) / (revenue for a product), for each
product, by time period. A good measure for tracking the impact of engineering expense on
profitability.

Eng_Exp_Alloc_plt Engineering / R&D Expense Engineering labor expense (with labor overhead) and I.T. overhead expense, allocated to
products, by time period.

This variable is used only to support plotting.

Eng_IT_OH Eng IT OH Engineering I.T. overhead expense allocated to each product, by time period
Eng_IT_OH_per_Head Eng IT OH/Head Engineering I.T. overhead expense allocated to each engineering employee, by time
period
Eng_Labor_Alloc Eng Labor Alloc Number of engineering headcount allocated to each product, segmented by engineering
team, by time period
Eng_Labor_Exp_Alloc Eng Labor Exp Alloc Engineering labor expense allocated to each product, including general labor overhead
(but not I.T. overhead)
Eng_Pgm_Exp_per_Head Eng Pgm Exp/Head The ratio (engineering program expense allocated to products) / (engineeering headcount
allocated to products) for each time period. This is a useful metric regarding for the balance
of manpower and program spending.

Eng_Pgm_Expense Eng Program Expense Expenses for engineering programs allocate to each product, segmented by program, by
time period. The cells contain default estimates that are the spending for the previous time
period x (1+revenue growth rate). You can overwrite the formulas in the shaded input cells.

Eng_Wages_per_Head_Yr Eng Wages/Head (Yr) Average wages per allocaoted engineering headcount, segmented by engineering team,
by time period
Gross_Margin Gross Margin Revenue less cost of goods, segmented by product, by time period
Gross_Margin_pct Gross Margin % The ratio gross margin / revenue for each product, by time period
Gross_Margin_pct_last Gross Margin % The ratio gross margin / revenue for each product, in the last time period
Gross_Margin_pct_plt Gross Margin % The ratio gross margin / revenue for each product, by time period.

This variable is used only to support plotting.

Gross_Margin_pct_tsum Gross Margin % The ratio gross margin / revenue for each product, total over model time
Gross_Margin_plt Gross Margin Revenue less cost of goods, segmented by product, by time period.

This variable is used only to support plotting.

Gross_Margin_tsum Gross Margin Revenue less cost of goods, segmented by product, total over model time
Labor_Exp_Alloc Labor Expense Alloc Labor expense allocated to products, segmented by product and department, by time
period
Labor_Exp_Alloc_pct_Rev Labor Exp % Rev The ratio (labor expense allocated to products) / (revenue from products), for each product,
by time period
Labor_OH_pct Labor OH % Overhead expense rate as a percent of wages for all employees in all departments
Mktg_Exp_Alloc Marketing Expense Marketing labor expense (with labor overhead) and marketing program expense, allocated
to products, by time period
Mktg_Exp_Alloc_pct_Rev Mktg Exp % Rev The ratio (marketing expense allocated to a product) / (revenue for a product), for each
product, by time period. A good measure for tracking the impact of marketing expense on
profitability.

Mktg_Exp_Alloc_plt Marketing Expense Marketing labor expense (with labor overhead) and marketing program expense, allocated
to products, by time period.

This variable is used only to support plotting.

Mktg_Labor_Alloc Mktg Labor Alloc Number of marketing headcount allocated to each product, by time period
Mktg_Labor_Exp_Alloc Mktg Labor Exp Alloc Marketing labor expense allocated to each product, including general labor overhead
Mktg_Pgm_Exp_per_Head Mktg Pgm Exp/Head The ratio (marketing program expense allocated to products) / (marketing headcount
allocated to products) for each time period. This is a useful metric regarding for the balance
of manpower and program spending

Mktg_Pgm_Expense Mktg Program Expense Marketing program expense allocate to each product, segmented by marketing program,
by time period. The cells contain default estimates that are the spending for the previous
time period x (1+revenue growth rate). You can overwrite the formulas in the shaded input
cells.

Mktg_Wages_per_Head_Yr Mktg Wages/Head (Yr) Average wages per allocated marketing headcount, by time period
Price_Average Average Price Average actual selling price for each product, by time period
Products_dim Products Variable contains names of products. For use in graphs.
Revenue Revenue Revenue, segmented by product, by time period
Revenue_plt Revenue Revenue, segmented by product, by time period.

This variable is used only to support plotting.

Revenue_tsum Revenue Revenue segmented by product, total over model time

Royalties_Paid Royalties Paid Royalties paid, segmented by product, by time period.

In the general case of this model, royalties have three components: variable royalties (that
scale with units produced), fixed royalties (that do not depend on unts produced), and
royalties as a percent of revenue. If your model has two or three of these types of royalties,
the three types are added to get total royalties.

Royalties_Paid_Fixed Fixed Royalties Paid Royalties paid that are specified as an amount per product per time period. These royalties
paid are added to royalties paid per unit sold and royalties paid as a percent of revenue to
get royalties paid.

In the general case of this model, royalties have three components: variable royalties (that
scale with units produced), fixed royalties (that do not depend on unts produced), and
royalties as a percent of revenue. If your model has two or three of these types of royalties,
the three types are added to get total royalties.

Royalties_Paid_on_Rev Royalties Paid on Revenue Royalties paid that are specified as a percentage of revenue, segmented by product, by
time period.

In the general case of this model, royalties have three components: variable royalties (that
scale with units produced), fixed royalties (that do not depend on unts produced), and
royalties as a percent of revenue. If your model has two or three of these types of royalties,
the three types are added to get total royalties.

Royalties_Paid_pct_Rev Royalties Paid % Rev A percentage of revenue that is paid as royalties to outside parties, segmented by product,
by time period.

In the general case of this model, royalties have three components: variable royalties (that
scale with units produced), fixed royalties (that do not depend on unts produced), and
royalties as a percent of revenue. If your model has two or three of these types of royalties,
the three types are added to get total royalties.

Sales_Units Sales Units Sales units, segmented by product, by time period

Sales_Units_Growth_pct Sales_Units_Growth_pct Sales unit growth rate, segmented by product, by time period
Supp_Call_Avg_Hrs Avg Call Length (Hrs) Specifies average duration of short, medium, long and extra-long support calls. Numbers of
calls in each bucket and avearage call durations are used to allocate support costs to
products.

Supp_Calls Support Calls Number of customer support calls, segmented by product and call length, by time period.
You can overwrite the default formulas in the shaded input cells.
Supp_Calls_per_U Support Calls/Unit Support calls per unit sold for each product, by time period. (A better metric would be
support calls per unit that is on a support contract.)
Supp_Exp_Alloc Support Expense Support expense allocated to each product, by time period
Supp_Exp_Alloc_pct_Rev Support Exp Alloc % Rev The ratio (support expense allocated to a product) / (revenue for a product), for each
product, by time period. A good measure for tracking the impact of support expense on
profitability.

Supp_Exp_Alloc_plt Support Expense Support expense allocated to each product, by time period.

This variable is used only to support plotting.

Supp_Hours Support Hours The number of man-hours of support time allocated to each product, by time perriod
Supp_Hours_per_Head Support Hours/Head The number of man-hours of support time per support employee, by time perriod. This is a
good metric for the utilzation of support staff.
Supp_Hours_per_Unit Support Hours/Unit Support hours per unit sold for each product, by time period. (A better metric would be
support hours per unit that is on a support contract.)
Supp_Labor_Alloc Support Labor Alloc Support staff allocated to products by hours spent supporting each product, by time period

Supp_Labor_Exp_Alloc Support Labor Exp Alloc Support labor expense (including labor overhead) allocated to each product, by time period

Supp_Labor_Exp_pct_Rev Support Labor Exp % Rev The ratio (support labor expense allocated to a product) / (revenue from the product) for
each product , by time period
Supp_Staff_Count Support Staff The number of support employees in the pool that is allocated to products, by time period.
The model computes a default headcount from the support load and target support hours
per employee. You can override the default values by entering numerical values.

Supp_Staff_Util_pct Support Staff Utilization %

Supp_Targ_Hrs_per_Head_Yr Target Supp Hrs/Head (Yr) The target number of support hours per support employee. Used to determine the number
of support employees.
Supp_Wages_per_Head_Yr Support Wages/Head (Yr) The average annualized wage per support employee, by time period
Wage_Growth_pct_Yr Wage Growth % (Yr)

Dimension (item) Display Item As Total As Level As Comment

Call_Length Call Length Total Call_Length Buckets into which support calls are sorted by the amount of staff time required to resolve
the issue
Short Short Call_Length
Mid Mid
Long Long
Solution Solution

Call_Types Call Types Total Call_Types

Installation Installation Call_Type
Bugs Bugs

Cogs_Types Cogs Types Total Cogs Types A list of the types of cost of goods that are separately tracked in the analysis
Direct_Material Direct Material Cost_Factors
Direct_Labor Direct Labor
Overhead Overhead

Depts Depts Total Dept A list of the departments some of whose costs are tracked in the analysis
Engineering Engineering Dept1
Support Support
Marketing Marketing

Eng_Staff Eng Staff Total Staff_Names A list of engineering teams whose manpower costs are separately tracked in the analysis

Hardware Hardware Eng Groups

Software Software

Engineering_Pgms Engineering Pgms Total Engineering_Pgms

Eng_Pgm_1 Eng Pgm 1 Engineering_Pgms
Eng_Pgm_2 Eng Pgm 2

Job_Levels Job Levels Total Job_Levels

Senior Senior Job_Levels
Junior Junior

Marketing_Pgms Marketing Pgms Total Mktg Pgms A list of the marketing programs that are separately tracked in the analysis
Website Website Mktg Pgms
Seminars Seminars

Products Products Total Product A list of products whose profitabilty is estimated in the analysis
Product_A Product A Prod1
Product_B Product B
[1] (variable Company_Name)

[2] Sales units, segmented by product, by time period

(variable Sales_Units)

[3] Sales unit growth rate, segmented by product, by

time period

[4] Average actual selling price for each product, by

time period
(variable Price_Average)

[5] Variable cost of goods per unit sold, segmented by

product, by cost factor (material, labor,
overhead), by time period. This is added to COGS
as pct of revenue and fixed COGS to get cost of
goods.

In the general case of this model, COGS has three

components: variable COGS (that scales with units
produced), fixed COGS (that do not depend on unts
produced, such as a factory lease), and COGS as a
percent of revenue. If your model has two or three
of these types of COGS, the three types are added
to get total cost of goods.
(variable Cost_of_Goods_Var_per_U)

[6] Fixed cost of goods, by product, by COGS type, by

time period. This is added to COGS per unit and
COGS as % revenue to get cost of goods.

In the general case of this model, COGS has three

components: variable COGS (that scales with units
produced), fixed COGS (that do not depend on unts
produced, such as a factory lease), and COGS as a
percent of revenue. If your model has two or three
of these types of COGS, the three types are added
to get total cost of goods.
(variable Cost_of_Goods_Fixed)

[7] A percentage of revenue that is paid as royalties

to outside parties, segmented by product, by time
period.

In the general case of this model, royalties have

three components: variable royalties (that scale
with units produced), fixed royalties (that do not
depend on unts produced), and royalties as a
percent of revenue. If your model has two or three
of these types of royalties, the three types are
added to get total royalties.
(variable Royalties_Paid_pct_Rev)

[8] Royalties paid that are specified as an amount per

product per time period. These royalties paid are
added to royalties paid per unit sold and
royalties paid as a percent of revenue to get
royalties paid.

In the general case of this model, royalties have

[8] Royalties paid that are specified as an amount per
product per time period. These royalties paid are
added to royalties paid per unit sold and
royalties paid as a percent of revenue to get
royalties paid.

In the general case of this model, royalties have

three components: variable royalties (that scale
with units produced), fixed royalties (that do not
depend on unts produced), and royalties as a
percent of revenue. If your model has two or three
of these types of royalties, the three types are
added to get total royalties.
(variable Royalties_Paid_Fixed)

[9] Number of marketing headcount allocated to each

product, by time period
(variable Mktg_Labor_Alloc)

[10] Average wages per allocated marketing headcount,

by time period
(variable Mktg_Wages_per_Head_Yr)

[11] (variable Wage_Growth_pct_Yr)

[12] Overhead expense rate as a percent of wages for

all employees in all departments
(variable Labor_OH_pct)

[13] Marketing program expense allocate to each

product, segmented by marketing program, by time
period. The cells contain default estimates that
are the spending for the previous time period x
(1+revenue growth rate). You can overwrite the
formulas in the shaded input cells.
(variable Mktg_Pgm_Expense)

[14] Number of engineering headcount allocated to each

product, segmented by engineering team, by time
period
(variable Eng_Labor_Alloc)

[15] Average wages per allocaoted engineering

headcount, segmented by engineering team, by time
period
(variable Eng_Wages_per_Head_Yr)

[16] (variable Wage_Growth_pct_Yr)

[17] Overhead expense rate as a percent of wages for

all employees in all departments
(variable Labor_OH_pct)

[18] Expenses for engineering programs allocate to each

product, segmented by program, by time period. The
cells contain default estimates that are the
spending for the previous time period x (1+revenue
growth rate). You can overwrite the formulas in
the shaded input cells.
(variable Eng_Pgm_Expense)
product, segmented by program, by time period. The
cells contain default estimates that are the
spending for the previous time period x (1+revenue
growth rate). You can overwrite the formulas in
the shaded input cells.
(variable Eng_Pgm_Expense)

[19] Engineering I.T. overhead expense allocated to

each engineering employee, by time period
(variable Eng_IT_OH_per_Head)

[20] Number of customer support calls, segmented by

product and call length, by time period. You can
overwrite the default formulas in the shaded input
cells.
(variable Supp_Calls)

[21] Specifies average duration of short, medium, long

and extra-long support calls. Numbers of calls in
each bucket and avearage call durations are used
to allocate support costs to products.
(variable Supp_Call_Avg_Hrs)

[22] The target number of support hours per support

employee. Used to determine the number of support
employees.
(variable Supp_Targ_Hrs_per_Head_Yr)

[23] The average annualized wage per support employee,

by time period
(variable Supp_Wages_per_Head_Yr)

[24] (variable Wage_Growth_pct_Yr)

[25] Overhead expense rate as a percent of wages for

all employees in all departments
(variable Labor_OH_pct)

[26] The number of support employees in the pool that

is allocated to products, by time period. The
model computes a default headcount from the
support load and target support hours per
employee. You can override the default values by
entering numerical values.
(variable Supp_Staff_Count)

[27] Cost of goods, segmented by product and cost

factor (material, labor, overhead), by time
period.

In the general case of this model, COGS has three

components: variable COGS (that scales with units
produced), fixed COGS (that do not depend on unts
produced, such as a factory lease), and COGS as a
percent of revenue. If your model has two or three
of these types of COGS, the three types are added
to get total cost of goods.
(variable Cost_of_Goods)

[28] Cost of goods, segmented by product and cost

factor (material, labor, overhead), by time
period.

In the general case of this model, COGS has three

components: variable COGS (that scales with units
[28] Cost of goods, segmented by product and cost
factor (material, labor, overhead), by time
period.

In the general case of this model, COGS has three

components: variable COGS (that scales with units
produced), fixed COGS (that do not depend on unts
produced, such as a factory lease), and COGS as a
percent of revenue. If your model has two or three
of these types of COGS, the three types are added
to get total cost of goods.
(variable Cost_of_Goods)

[29] Portion of cost of goods that is computed on a

per-unit basis
(variable Cogs_on_Units)

[30] Fixed cost of goods, by product, by COGS type, by

time period. This is added to COGS per unit and
COGS as % revenue to get cost of goods.

In the general case of this model, COGS has three

components: variable COGS (that scales with units
produced), fixed COGS (that do not depend on unts
produced, such as a factory lease), and COGS as a
percent of revenue. If your model has two or three
of these types of COGS, the three types are added
to get total cost of goods.
(variable Cost_of_Goods_Fixed)

[31] Cost of goods, segmented by product and cost

factor (material, labor, overhead), by time
period.

In the general case of this model, COGS has three

components: variable COGS (that scales with units
produced), fixed COGS (that do not depend on unts
produced, such as a factory lease), and COGS as a
percent of revenue. If your model has two or three
of these types of COGS, the three types are added
to get total cost of goods.
(variable Cost_of_Goods)

[32] Cost of goods, segmented by product and cost

factor (material, labor, overhead), by time
period.

This variable is used only to support plotting.

(variable Cost_of_Goods_plt)

[33] Royalties paid, segmented by product, by time

period.

In the general case of this model, royalties have

three components: variable royalties (that scale
with units produced), fixed royalties (that do not
depend on unts produced), and royalties as a
percent of revenue. If your model has two or three
of these types of royalties, the three types are
added to get total royalties.
(variable Royalties_Paid)
In the general case of this model, royalties have
three components: variable royalties (that scale
with units produced), fixed royalties (that do not
depend on unts produced), and royalties as a
percent of revenue. If your model has two or three
of these types of royalties, the three types are
added to get total royalties.
(variable Royalties_Paid)

[34] Royalties paid that are specified as a percentage

of revenue, segmented by product, by time period.

In the general case of this model, royalties have

three components: variable royalties (that scale
with units produced), fixed royalties (that do not
depend on unts produced), and royalties as a
percent of revenue. If your model has two or three
of these types of royalties, the three types are
added to get total royalties.
(variable Royalties_Paid_on_Rev)

[35] Royalties paid that are specified as an amount per

product per time period. These royalties paid are
added to royalties paid per unit sold and
royalties paid as a percent of revenue to get
royalties paid.

In the general case of this model, royalties have

three components: variable royalties (that scale
with units produced), fixed royalties (that do not
depend on unts produced), and royalties as a
percent of revenue. If your model has two or three
of these types of royalties, the three types are
added to get total royalties.
(variable Royalties_Paid_Fixed)

[36] Revenue, segmented by product, by time period

[37] Revenue less cost of goods, segmented by product,

by time period
(variable Gross_Margin)

[38] The ratio gross margin / revenue for each product,

by time period
(variable Gross_Margin_pct)

[39] Contribution margin is revenue less cost of goods

less operating expenses that are directly
attributable to a product, segmented by product,
by time period
(variable Contrib_Margin)

[40] Contribution margin / revenue, segmented by

product, by time period
(variable Contrib_Margin_pct)

[41] Revenue, segmented by product, by time period

[42] Cost of goods, segmented by product and cost

factor (material, labor, overhead), by time
period.

In the general case of this model, COGS has three

components: variable COGS (that scales with units
[42] Cost of goods, segmented by product and cost
factor (material, labor, overhead), by time
period.

In the general case of this model, COGS has three

components: variable COGS (that scales with units
produced), fixed COGS (that do not depend on unts
produced, such as a factory lease), and COGS as a
percent of revenue. If your model has two or three
of these types of COGS, the three types are added
to get total cost of goods.
(variable Cost_of_Goods)

[43] Royalties paid, segmented by product, by time

period.

In the general case of this model, royalties have

three components: variable royalties (that scale
with units produced), fixed royalties (that do not
depend on unts produced), and royalties as a
percent of revenue. If your model has two or three
of these types of royalties, the three types are
added to get total royalties.
(variable Royalties_Paid)

[44] Cost of goods plus royalties paid on sales

(variable Cost_of_Sales_Total)

[45] Marketing labor expense (with labor overhead) and

marketing program expense, allocated to products,
by time period
(variable Mktg_Exp_Alloc)

[46] The ratio (marketing expense allocated to a

product) / (revenue for a product), for each
product, by time period. A good measure for
tracking the impact of marketing expense on
profitability.
(variable Mktg_Exp_Alloc_pct_Rev)

[47] Marketing labor expense allocated to each product,

including general labor overhead
(variable Mktg_Labor_Exp_Alloc)

[48] Number of marketing headcount allocated to each

product, by time period
(variable Mktg_Labor_Alloc)

[49] Average wages per allocated marketing headcount,

by time period
(variable Mktg_Wages_per_Head_Yr)

[50] Marketing program expense allocate to each

product, segmented by marketing program, by time
period. The cells contain default estimates that
are the spending for the previous time period x
(1+revenue growth rate). You can overwrite the
formulas in the shaded input cells.
(variable Mktg_Pgm_Expense)
product, segmented by marketing program, by time
period. The cells contain default estimates that
are the spending for the previous time period x
(1+revenue growth rate). You can overwrite the
formulas in the shaded input cells.
(variable Mktg_Pgm_Expense)

[51] The ratio (marketing program expense allocated to

products) / (marketing headcount allocated to
products) for each time period. This is a useful
metric regarding for the balance of manpower and
program spending
(variable Mktg_Pgm_Exp_per_Head)

[52] Engineering labor expense (with labor overhead)

and I.T. overhead expense, allocated to products,
by time period
(variable Eng_Exp_Alloc)

[53] Engineering labor expense allocated to each

product, including general labor overhead (but not
I.T. overhead)
(variable Eng_Labor_Exp_Alloc)

[54] Number of engineering headcount allocated to each

product, segmented by engineering team, by time
period
(variable Eng_Labor_Alloc)

[55] Average wages per allocaoted engineering

headcount, segmented by engineering team, by time
period
(variable Eng_Wages_per_Head_Yr)

[56] Expenses for engineering programs allocate to each

product, segmented by program, by time period. The
cells contain default estimates that are the
spending for the previous time period x (1+revenue
growth rate). You can overwrite the formulas in
the shaded input cells.
(variable Eng_Pgm_Expense)

[57] The ratio (engineering program expense allocated

to products) / (engineeering headcount allocated
to products) for each time period. This is a
useful metric regarding for the balance of
manpower and program spending.
(variable Eng_Pgm_Exp_per_Head)

[58] Engineering I.T. overhead expense allocated to

each product, by time period
(variable Eng_IT_OH)

[59] Engineering I.T. overhead expense allocated to

each engineering employee, by time period
(variable Eng_IT_OH_per_Head)

[60] Support labor expense (including labor overhead)

allocated to each product, by time period
(variable Supp_Labor_Exp_Alloc)
[61] Support staff allocated to products by hours spent
supporting each product, by time period
(variable Supp_Labor_Alloc)

[62] The average annualized wage per support employee,

by time period
(variable Supp_Wages_per_Head_Yr)

[63] Number of customer support calls, segmented by

product and call length, by time period. You can
overwrite the default formulas in the shaded input
cells.
(variable Supp_Calls)

[64] Support calls per unit sold for each product, by

time period. (A better metric would be support
calls per unit that is on a support contract.)
(variable Supp_Calls_per_U)

[65] The number of man-hours of support time allocated

to each product, by time perriod
(variable Supp_Hours)

[66] Support hours per unit sold for each product, by

time period. (A better metric would be support
hours per unit that is on a support contract.)
(variable Supp_Hours_per_Unit)

[67] The number of man-hours of support time per

support employee, by time perriod. This is a good
metric for the utilzation of support staff.
(variable Supp_Hours_per_Head)

[68] Revenue, segmented by product, by time period

[69] Sales units, segmented by product, by time period

(variable Sales_Units)

[70] Cost of goods, segmented by product and cost

factor (material, labor, overhead), by time
period.

In the general case of this model, COGS has three

components: variable COGS (that scales with units
produced), fixed COGS (that do not depend on unts
produced, such as a factory lease), and COGS as a
percent of revenue. If your model has two or three
of these types of COGS, the three types are added
to get total cost of goods.
(variable Cost_of_Goods)

[71] Royalties paid, segmented by product, by time

period.

In the general case of this model, royalties have

three components: variable royalties (that scale
with units produced), fixed royalties (that do not
depend on unts produced), and royalties as a
percent of revenue. If your model has two or three
of these types of royalties, the three types are
[71] Royalties paid, segmented by product, by time
period.

In the general case of this model, royalties have

three components: variable royalties (that scale
with units produced), fixed royalties (that do not
depend on unts produced), and royalties as a
percent of revenue. If your model has two or three
of these types of royalties, the three types are
added to get total royalties.
(variable Royalties_Paid)

[72] Cost of goods plus royalties paid on sales

(variable Cost_of_Sales_Total)

[73] Revenue less cost of goods, segmented by product,

by time period
(variable Gross_Margin)

[74] The ratio gross margin / revenue for each product,

by time period
(variable Gross_Margin_pct)

[75] Engineering labor expense (with labor overhead)

and I.T. overhead expense, allocated to products,
by time period
(variable Eng_Exp_Alloc)

[76] Marketing labor expense (with labor overhead) and

marketing program expense, allocated to products,
by time period
(variable Mktg_Exp_Alloc)

[77] Support expense allocated to each product, by time

period
(variable Supp_Exp_Alloc)

[78] Contribution margin is revenue less cost of goods

less operating expenses that are directly
attributable to a product, segmented by product,
by time period
(variable Contrib_Margin)

[79] Contribution margin / revenue, segmented by

product, by time period
(variable Contrib_Margin_pct)

[80] Revenue, segmented by product, by time period

[81] Sales units, segmented by product, by time period

(variable Sales_Units)

[82] Cost of goods, segmented by product and cost

factor (material, labor, overhead), by time
period.

In the general case of this model, COGS has three

components: variable COGS (that scales with units
produced), fixed COGS (that do not depend on unts
produced, such as a factory lease), and COGS as a
percent of revenue. If your model has two or three
of these types of COGS, the three types are added
to get total cost of goods.
(variable Cost_of_Goods)
In the general case of this model, COGS has three
components: variable COGS (that scales with units
produced), fixed COGS (that do not depend on unts
produced, such as a factory lease), and COGS as a
percent of revenue. If your model has two or three
of these types of COGS, the three types are added
to get total cost of goods.
(variable Cost_of_Goods)

[83] Royalties paid, segmented by product, by time

period.

In the general case of this model, royalties have

three components: variable royalties (that scale
with units produced), fixed royalties (that do not
depend on unts produced), and royalties as a
percent of revenue. If your model has two or three
of these types of royalties, the three types are
added to get total royalties.
(variable Royalties_Paid)

[84] Cost of goods plus royalties paid on sales

(variable Cost_of_Sales_Total)

[85] Revenue less cost of goods, segmented by product,

by time period
(variable Gross_Margin)

[86] The ratio gross margin / revenue for each product,

by time period
(variable Gross_Margin_pct)

[87] Engineering labor expense (with labor overhead)

and I.T. overhead expense, allocated to products,
by time period
(variable Eng_Exp_Alloc)

[88] Marketing labor expense (with labor overhead) and

marketing program expense, allocated to products,
by time period
(variable Mktg_Exp_Alloc)

[89] Support expense allocated to each product, by time

period
(variable Supp_Exp_Alloc)

[90] Contribution margin is revenue less cost of goods

less operating expenses that are directly
attributable to a product, segmented by product,
by time period
(variable Contrib_Margin)

[91] Contribution margin / revenue, segmented by

product, by time period
(variable Contrib_Margin_pct)

[92] Portion of cost of goods that is computed on a

per-unit basis
(variable Cogs_on_Units)

[93] (variable Company_Name)

[94] Contribution margin is revenue less cost of goods
less operating expenses that are directly
attributable to a product, segmented by product,
by time period
(variable Contrib_Margin)

[95] Contribution margin / revenue, segmented by

product, by time period
(variable Contrib_Margin_pct)

[96] Contribution margin / revenue, segmented by

product, in last time period
(variable Contrib_Margin_pct_last)

[97] Contribution margin / revenue, segmented by

product, by time period.

This variable is used only to support plotting.

(variable Contrib_Margin_pct_plt)

[98] Contribution margin / revenue, segmented by

product, total over model time
(variable Contrib_Margin_pct_tsum)

[99] Contribution margin is revenue less cost of goods

less operating expenses that are directly
attributable to a product, segmented by product,
by time period.

This variable is used only to support plotting.

(variable Contrib_Margin_plt)

[100] Contribution margin is revenue less cost of goods

less operating expenses that are directly
attributable to a product, segmented by product
total over model time
(variable Contrib_Margin_tsum)

[101] Cost of goods, segmented by product and cost

factor (material, labor, overhead), by time
period.

In the general case of this model, COGS has three

components: variable COGS (that scales with units
produced), fixed COGS (that do not depend on unts
produced, such as a factory lease), and COGS as a
percent of revenue. If your model has two or three
of these types of COGS, the three types are added
to get total cost of goods.
(variable Cost_of_Goods)

[102] Fixed cost of goods, by product, by COGS type, by

time period. This is added to COGS per unit and
COGS as % revenue to get cost of goods.

In the general case of this model, COGS has three

components: variable COGS (that scales with units
produced), fixed COGS (that do not depend on unts
produced, such as a factory lease), and COGS as a
percent of revenue. If your model has two or three
[102] Fixed cost of goods, by product, by COGS type, by
time period. This is added to COGS per unit and
COGS as % revenue to get cost of goods.

In the general case of this model, COGS has three

components: variable COGS (that scales with units
produced), fixed COGS (that do not depend on unts
produced, such as a factory lease), and COGS as a
percent of revenue. If your model has two or three
of these types of COGS, the three types are added
to get total cost of goods.
(variable Cost_of_Goods_Fixed)

[103] Cost of goods, segmented by product and cost

factor (material, labor, overhead), by time
period.

This variable is used only to support plotting.

(variable Cost_of_Goods_plt)

[104] Variable cost of goods per unit sold, segmented by

product, by cost factor (material, labor,
overhead), by time period. This is added to COGS
as pct of revenue and fixed COGS to get cost of
goods.

In the general case of this model, COGS has three

components: variable COGS (that scales with units
produced), fixed COGS (that do not depend on unts
produced, such as a factory lease), and COGS as a
percent of revenue. If your model has two or three
of these types of COGS, the three types are added
to get total cost of goods.
(variable Cost_of_Goods_Var_per_U)

[105] Cost of goods plus royalties paid on sales

(variable Cost_of_Sales_Total)

[106] Engineering labor expense (with labor overhead)

and I.T. overhead expense, allocated to products,
by time period
(variable Eng_Exp_Alloc)

[107] The ratio (engineering expense allocated to a

product) / (revenue for a product), for each
product, by time period. A good measure for
tracking the impact of engineering expense on
profitability.
(variable Eng_Exp_Alloc_pct_Rev)

[108] Engineering labor expense (with labor overhead)

and I.T. overhead expense, allocated to products,
by time period.

This variable is used only to support plotting.

(variable Eng_Exp_Alloc_plt)

[109] Engineering I.T. overhead expense allocated to

each product, by time period
(variable Eng_IT_OH)
[110] Engineering I.T. overhead expense allocated to
each engineering employee, by time period
(variable Eng_IT_OH_per_Head)

[111] Number of engineering headcount allocated to each

product, segmented by engineering team, by time
period
(variable Eng_Labor_Alloc)

[112] Engineering labor expense allocated to each

product, including general labor overhead (but not
I.T. overhead)
(variable Eng_Labor_Exp_Alloc)

[113] The ratio (engineering program expense allocated

to products) / (engineeering headcount allocated
to products) for each time period. This is a
useful metric regarding for the balance of
manpower and program spending.
(variable Eng_Pgm_Exp_per_Head)

[114] Expenses for engineering programs allocate to each

product, segmented by program, by time period. The
cells contain default estimates that are the
spending for the previous time period x (1+revenue
growth rate). You can overwrite the formulas in
the shaded input cells.
(variable Eng_Pgm_Expense)

[115] Average wages per allocaoted engineering

headcount, segmented by engineering team, by time
period
(variable Eng_Wages_per_Head_Yr)

[116] Revenue less cost of goods, segmented by product,

by time period
(variable Gross_Margin)

[117] The ratio gross margin / revenue for each product,

by time period
(variable Gross_Margin_pct)

[118] The ratio gross margin / revenue for each product,

in the last time period
(variable Gross_Margin_pct_last)

[119] The ratio gross margin / revenue for each product,

by time period.

This variable is used only to support plotting.

(variable Gross_Margin_pct_plt)

[120] The ratio gross margin / revenue for each product,

total over model time
(variable Gross_Margin_pct_tsum)
[121] Revenue less cost of goods, segmented by product,
by time period.

This variable is used only to support plotting.

(variable Gross_Margin_plt)

[122] Revenue less cost of goods, segmented by product,

total over model time
(variable Gross_Margin_tsum)

[123] Labor expense allocated to products, segmented by

product and department, by time period
(variable Labor_Exp_Alloc)

[124] The ratio (labor expense allocated to products) /

(revenue from products), for each product, by time
period
(variable Labor_Exp_Alloc_pct_Rev)

[125] Overhead expense rate as a percent of wages for

all employees in all departments
(variable Labor_OH_pct)

[126] Marketing labor expense (with labor overhead) and

marketing program expense, allocated to products,
by time period
(variable Mktg_Exp_Alloc)

[127] The ratio (marketing expense allocated to a

product) / (revenue for a product), for each
product, by time period. A good measure for
tracking the impact of marketing expense on
profitability.
(variable Mktg_Exp_Alloc_pct_Rev)

[128] Marketing labor expense (with labor overhead) and

marketing program expense, allocated to products,
by time period.

This variable is used only to support plotting.

(variable Mktg_Exp_Alloc_plt)

[129] Number of marketing headcount allocated to each

product, by time period
(variable Mktg_Labor_Alloc)

[130] Marketing labor expense allocated to each product,

including general labor overhead
(variable Mktg_Labor_Exp_Alloc)

[131] The ratio (marketing program expense allocated to

products) / (marketing headcount allocated to
products) for each time period. This is a useful
metric regarding for the balance of manpower and
program spending
(variable Mktg_Pgm_Exp_per_Head)
[132] Marketing program expense allocate to each
product, segmented by marketing program, by time
period. The cells contain default estimates that
are the spending for the previous time period x
(1+revenue growth rate). You can overwrite the
formulas in the shaded input cells.
(variable Mktg_Pgm_Expense)

[133] Average wages per allocated marketing headcount,

by time period
(variable Mktg_Wages_per_Head_Yr)

[134] Average actual selling price for each product, by

time period
(variable Price_Average)

[135] Variable contains names of products. For use in

graphs.
(variable Products_dim)

[136] Revenue, segmented by product, by time period

[137] Revenue, segmented by product, by time period.

This variable is used only to support plotting.

(variable Revenue_plt)

[138] Revenue segmented by product, total over model

time
(variable Revenue_tsum)

[139] Royalties paid, segmented by product, by time

period.

In the general case of this model, royalties have

three components: variable royalties (that scale
with units produced), fixed royalties (that do not
depend on unts produced), and royalties as a
percent of revenue. If your model has two or three
of these types of royalties, the three types are
added to get total royalties.
(variable Royalties_Paid)

[140] Royalties paid that are specified as an amount per

product per time period. These royalties paid are
added to royalties paid per unit sold and
royalties paid as a percent of revenue to get
royalties paid.

In the general case of this model, royalties have

three components: variable royalties (that scale
with units produced), fixed royalties (that do not
depend on unts produced), and royalties as a
percent of revenue. If your model has two or three
of these types of royalties, the three types are
added to get total royalties.
(variable Royalties_Paid_Fixed)
with units produced), fixed royalties (that do not
depend on unts produced), and royalties as a
percent of revenue. If your model has two or three
of these types of royalties, the three types are
added to get total royalties.
(variable Royalties_Paid_Fixed)

[141] Royalties paid that are specified as a percentage

of revenue, segmented by product, by time period.

In the general case of this model, royalties have

three components: variable royalties (that scale
with units produced), fixed royalties (that do not
depend on unts produced), and royalties as a
percent of revenue. If your model has two or three
of these types of royalties, the three types are
added to get total royalties.
(variable Royalties_Paid_on_Rev)

[142] A percentage of revenue that is paid as royalties

to outside parties, segmented by product, by time
period.

In the general case of this model, royalties have

three components: variable royalties (that scale
with units produced), fixed royalties (that do not
depend on unts produced), and royalties as a
percent of revenue. If your model has two or three
of these types of royalties, the three types are
added to get total royalties.
(variable Royalties_Paid_pct_Rev)

[143] Sales units, segmented by product, by time period

(variable Sales_Units)

[144] Sales unit growth rate, segmented by product, by

time period

[145] Specifies average duration of short, medium, long

and extra-long support calls. Numbers of calls in
each bucket and avearage call durations are used
to allocate support costs to products.
(variable Supp_Call_Avg_Hrs)

[146] Number of customer support calls, segmented by

product and call length, by time period. You can
overwrite the default formulas in the shaded input
cells.
(variable Supp_Calls)

[147] Support calls per unit sold for each product, by

time period. (A better metric would be support
calls per unit that is on a support contract.)
(variable Supp_Calls_per_U)

[148] Support expense allocated to each product, by time

period
(variable Supp_Exp_Alloc)

[149] The ratio (support expense allocated to a product)

/ (revenue for a product), for each product, by
time period. A good measure for tracking the
impact of support expense on profitability.
(variable Supp_Exp_Alloc_pct_Rev)
[149] The ratio (support expense allocated to a product)
/ (revenue for a product), for each product, by
time period. A good measure for tracking the
impact of support expense on profitability.
(variable Supp_Exp_Alloc_pct_Rev)

[150] Support expense allocated to each product, by time

period.

This variable is used only to support plotting.

(variable Supp_Exp_Alloc_plt)

[151] The number of man-hours of support time allocated

to each product, by time perriod
(variable Supp_Hours)

[152] The number of man-hours of support time per

support employee, by time perriod. This is a good
metric for the utilzation of support staff.
(variable Supp_Hours_per_Head)

[153] Support hours per unit sold for each product, by

time period. (A better metric would be support
hours per unit that is on a support contract.)
(variable Supp_Hours_per_Unit)

[154] Support staff allocated to products by hours spent

supporting each product, by time period
(variable Supp_Labor_Alloc)

[155] Support labor expense (including labor overhead)

allocated to each product, by time period
(variable Supp_Labor_Exp_Alloc)

[156] The ratio (support labor expense allocated to a

product) / (revenue from the product) for each
product , by time period
(variable Supp_Labor_Exp_pct_Rev)

[157] The number of support employees in the pool that

is allocated to products, by time period. The
model computes a default headcount from the
support load and target support hours per
employee. You can override the default values by
entering numerical values.
(variable Supp_Staff_Count)

[158] (variable Supp_Staff_Util_pct)

[159] The target number of support hours per support

employee. Used to determine the number of support
employees.
(variable Supp_Targ_Hrs_per_Head_Yr)

[160] The average annualized wage per support employee,

by time period
(variable Supp_Wages_per_Head_Yr)
[161] (variable Wage_Growth_pct_Yr)