Fiscal Focus

Example Fiscal Focus Modeling Sheet

Instructions:
Price: Can be on a single product/services or average of a group of products/services
Variable Cost: Can be on a single product/services or average of a group of products/services
Price Increase / (Decrease): Enter Increase as positive number, discount as negative number
Contribution margin $ is defined as those dollars remaining after varaible costs, to contribute towards fixed costs and profits

Fiscal Focus Targets
	Price	Volume %	Variable Direct Costs	Variable Indirect Costs	AR Days	Inventory Days	AP Days	Fixed Assets
Current Reading	Current	Current	63.73%	4.77%	48.72	59.90	66.78	Current
Current $k	$2,362		$1,505	$113	$315	$174	$261	$288
What If Change	%	%	%	%
Result in $k	2,362		$1,505	$113	$315	$174	$261	$288

Fiscal Focus Calculations					Impact in $		Other What If Outcomes
	ROCE %	OP Cash %	Profitablility %	Activity %	Cash After Operations $k	EBIT $k	Total Direct Cost %	70.81%
	ROCE %	OP Cash %	Profitablility %	Activity %	Cash After Operations $k	EBIT $k	Total Indirect Cost %	19.09%
Current	31.6%	15.1%	8.8%	3.6	356	207	% DC Variable	90.00%
Change	0.0%	0.0%	0.0%	0.0	0	0	% IDC that Variable	25.00%
Potential	31.6%	15.1%	8.8%	3.6	356	207	Contribution Margin	31.50%

Fiscal Focus

Example Fiscal Focus Modeling Sheet

ROCE % Change - "Should?"

Cash After Operations $k Change - "Can?"