Introduction

Earlier, we developed our operating spend phasing formula for even phasing and last year trend. Now we will start working on a revenue model.

Our revenue model will have two components. The first is a Pricing cube which will allow for planning both sell price and cost price by product. The second is our Sales cube within which we will enter our sales targets by product and store. The resulting revenue and cost of goods sold will be pulled back into the profit and loss cube.