Why did it happenAny company with a P&LUse case, not a client result
Why did margin fall when volume rose?
The decision it informs
Whether the problem is pricing, mix, cost or discipline, and where to act first.
A dashboard showsMargin fell.
An investigation tells youWhich customers, products and costs, and whether it was price, volume, mix or cost.
Price realisation
Product mix
Input cost
Discounts and rebates
Freight
Customer mix
01
A layered bridgeThe headline movement, then the customers and products behind each bar.
02
A profitability mapThe few customers and products that explain most of the change.
03
A list of actionsEach with the evidence behind it and who owns it.
- What if the three largest discounts are capped?
- What if the lowest-margin products are repriced?
- What if freight is passed on?
Method 1Price, volume, mix and cost bridgeMargin movement split into its four parts, at customer and product level.
Method 2Customer and product profitabilityWho and what carries the margin, after the costs that are usually left out.
Method 3Leakage tracingDiscounts, rebates and credits that were not in the plan.
Data we would look at
Invoices by customer and productStandard and actual costsDiscounts, rebates and credit notesFreight and other cost linesThe general ledger
First week: the questions we ask
Which period is the baseline, and which is the comparison?How are costs allocated, and do you trust the allocation?Which customers or products do you already suspect?What action is possible once we know the answer?