The economics depend on the business.

Contract length, scope changes and the time required to deliver an account affect contribution. A review can compare what the contract permits with the work the team actually performs.

Where services are sold as a package, we examine which activities recur and how additional work is agreed.

Subscription revenue may rise while retention, customer mix or the cost of supporting an account changes. The relevant comparison depends on the period and the customers included.

We look at renewal terms and the economics of supplying the service rather than treating headline revenue as the whole answer.

Volume, purchasing terms and available capacity affect the cost of an order. A proposed price change may need to account for materials, distribution and commitments made before production.

When production plans change, the review identifies which expenses can move and which remain in the period being assessed.

A group considering where to commit capital needs a basis for comparing businesses with different funding requirements. Earnings, working capital and the investment required for the next stage belong in the same discussion.

The assessment can inform the priorities for a budget or a proposal brought to the board.