Company P&L
What the company earned after all its costs: batch contribution, less the overhead that no batch carries. Each cost is counted once.
Profit and loss
| Line | Source record | Kind | Amount | Share of revenue |
|---|
Month by month
The period total above is the sum of these columns. Overhead before September is illustrative sample historyIs any cost counted twice? September check
| Cost category | In direct batch costs | In company overhead | Total, counted once | Rule |
|---|
From management profit to accounting profit, September
Open the export and mapping| Step | Why the two differ | Status | Amount |
|---|
How to read this page
Batch contribution is recognised revenue less the direct costs of the batches delivered in the period. It is the sum of the batch results in Batch profitability.
Instructor payouts are direct delivery cost, not payroll. They follow the approved agreement of each batch and are paid through Instructor payouts. That also holds when the instructor is an employee: the salary stays in payroll, the payout stays with the batch, and neither is allocated to the other.
Payroll comes from the approved payroll run as one total. Individual pay is not shown here or in any export from this page.
Revenue, cash collected, receivables and bookings are different measures. This page uses recognised revenue only; cash is on Cash accounts.
Contribution against overhead
Who sees what
- View
- Owner and Finance. Other roles see their own batch and budget results.
- Edit
- Nobody edits this page. Lines change when their source records change.
- Approve
- Close and adjustments: see Period close.
- Export
- Finance. Payroll leaves as one total.
Hiding by role is static in the prototype. It demonstrates the intent and is not proof of production authorisation.