See on one screen what is generating profit and what is consuming it

Methodology and author

Define context, complete inputs, produce, review and adapt. Designed and signed by Julio Alonzo. Designed and signed by Julio Alonzo.

Requirements and limitations

Management P&L from January to December, in USD with no currency conversion. Revenue is net of indirect taxes; positive expenses are subtracted. Documented negative adjustments are allowed. Interest, income taxes and a full accounting balance sheet are outside scope. The example is fictional. Original actual and budget revenue totals are preserved and split here 60% / 25% / 15% across three lines solely to demonstrate the filter. Illustrative direct costs are 28% of each line; monthly payroll of USD4,800 and administration of USD6,200 are shared. Software, marketing and D&A start at explicit zero. Actual entries and budget are independent of forecast assumptions. Replace monthly amounts with your own records and budgets. Changing a forecast assumption does not rewrite actuals. Original estimated costs are used only as initial fictional values. Select line 0 for the whole company or 1–3 for a business line. Line code 0 identifies shared amounts. The filtered view shows contribution before those amounts; it is not fully allocated profit. You can record expenses directly against a line when you have a documented attribution. The chart of accounts allows codes, names and type 1–4 to be changed. If you change a used code, update it in the entry tables as well. Types classify revenue, direct costs, operating expenses and D&A. They are not a mandatory jurisdiction-specific chart of accounts. Margin rates are result divided by revenue. Cumulative figures sum amounts and recalculate the rate; they do not average monthly percentages. At zero revenue, the rate is unavailable. Operating profit subtracts entered D&A; forecast capex is not subtracted from P&L. The January commentary describes the whole-company example; it is editable text and does not rewrite itself. Update it when data or filters change. The selected month displays the same linked note on the dashboard. 20 account rows and 20 account/line combinations per table. Use prepared blank rows. Zero means a known nil amount; a blank cell in a used row means missing data. Variance = actual − budget. Positive is favorable for revenue and profit. Percentage = variance / absolute budget; zero budget returns n.a. Factors change only the separate forecast. Select 1, 2 or 3 to compare recalculated results. Actuals and budget do not change. Collections and payments are assumed in the same month. Illustrative charge is a percentage of revenue, with no local tax calculation. Capex is a cash outflow; D&A is recorded separately in P&L. These reconciliations detect defined inconsistencies; they do not certify the accounts or entered data. The native Microsoft Excel interface was not tested.

Cutoff date: 2026-10-12