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   You have received this Profit Plan Newsletter as a licensed user of Profit Plan® -- Your Vision of Tomorrow®.  
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                PROFIT PLAN PLANNING TIPS - January, 2002

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January Contents:

     Profit Plan Training Classes - Feedback

      Enhancements for Tired Eyes
                Clearing Historical Blues
                Zoom In on Assumptions.

     Profit Plan v2001's Smart Mouse Pointers
                The Pointing Hand
                Can I Edit This Cell?

     QuickBooks 2002 Export - New Name for Old Option

     Are My Sales Really Unpredictable?
                Using Non-financial Account Types - Intro
                Extracting Sample Files
                The Edit Bar
                A Special Case - Using the None Account Type

     Ordering the Profit Plan v2001 Update  

     Topics in the February Issue
                Handling Real-world Constraints
                Finding REAL Break-Even by Interation
                Base-line and Project Planning Concepts
                
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                                        Profit Plan Training Classes
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Like all of you, part of our planning process involves validating product concepts.  In last
month's Newsletter we asked for feedback from those of you really serious about wanting
to learn how to apply Profit Plan to your real-world planning issues via hands-on two-day
training seminars.  We need more feedback so we are extending this request again this
month.

If you are seriously interested in computer lab based hands-on training, please access the
training page
on our web site to let us know.  Your responses will help us determine if,
when, and what training classes are offered! 

No, your responses do not obligate you.  But we truly need more feedback before taking
this show on the road.  For those suggesting late February/early March time periods, we
regret to say that the schedule has proved unfeasible.  Our next window will be in late
May/June instead.

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                                       Enhancements for Tired Eyes
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Getting the Blue Out...

     While color-coding the Profit Plan time horizons makes it very easy to tell where
     history ends and the future begins, the blue "fill pattern" can make the historical data more
     difficult to read.  Here is an easy way to get the blue out of all your reports.

     (1)  Select Annual Assumptions Sheet.
     (2)  Place the cursor on first (top) blue row, left-most blue column on the sheet.
     (3)  Click the Colors & Patterns button on the Formatting toolbar.
     (4)  Click the "None" button in the "Fill Pattern" frame.
     (5)  Click OK,   The selected cell will now appear as white.
     (6)  Select Options / Reset Assumptions from main menu.
     (7)  Double-click "Refresh account Names and Layout". (See Caution below.)
    

       Caution:  Refreshing a form or report restores default underlines.  So If you have
                      spent time adding your own underlines, a safer technique for getting the blue
                      out is to highlight the entire area you wish to clear and then use the Colors &
                      Patterns button to remove the Pattern.

     The historical color for most reports and forms is taken from the top-most left-hand cell
      of the Annual Assumption Sheet whenever the report are refreshed.  This occurs each
      time the report or form is viewed, if Profit Plan has noted any changes through the
      model that might warrant this.  But simple color changes are not considered significant
      by themselves.  So you might need to manually refresh a report the color change.

      To manually refresh a report or form in Profit Plan v2001, the Options / Refresh Display
       menu item has been made available.  For most earlier editions, try double-clicking the
       main tab at the bottom of Profit Plan containing the report instead.  Of course, for the
       Assumptions Sheets themselves, the Options / Reset Assumptions selection can be
       used to accomplish cosmetic and/or default formula restructuring

Zoom in on Assumptions (or anything else.)

     If it's late at night and your eyes are loosing focus, try Profit Plan's View / Zoom (display)
     menu option.  Spin up the magnification in 5% increments and see if this helps.  If so,
     simply click OK to keep the setting.

     The Zoom setting affects only the form or report currently viewed.  These settings are also 
     saved between sessions if you save the model itself.

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                                        Profit Plan v2001's Smart Mouse Pointer
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To provide visual feedback about cell protection, Profit Plan v2001 reshapes the mouse
pointer to provide visual clues so you know if a cell can be entered, clicked, and/or moved.

The Pointing Hand -- Many of Profit Plans forms are interactive.  The details behind ratios,
computations, or even input requirements can often by obtained by clicking on green
underlined names.  When over one of these "hot spots", the cursor will become a pointing
hand.  Simply left-click with the pointing hand to alternately expose or hide the underlying data!
 
Plus (large)
- If a data cell will accept additional (or new) data, the mouse pointer will
appear as a fat "plus" sign.

Arrow -- If a cell contains no hidden data and is "locked", the mouse pointer is an arrow
everywhere within the cell.  Your can point to it but not change it.

Plus (large) converting to Arrow  -- If the mouse is a plus sign inside a cell but converts to
an arrow at its edge, the cell contents is MOVABLE.  Pressing the left mouse button when the
Plus changes to an Arrow allows you to move the data to another cell.

Plus (small lower right corner)   If a cell is dragable, the mouse turns into a small plus sign
when over the lower right corner of the cell.  Pressing the left mouse button allows you to
drag (copy) that cell's contents to the right or down.  If the cell contains a formula, it is
automatically adjusted to match the new cell as it is copied.

Note:  When a form is unprotected, only the Plus pointers appear outside the frozen
row and column title areas.

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                     QuickBooks 2002 Export - New Name for Old Option

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We are pleased to report that QuickBooks 2002 continues to export its financial detail
statements much as has been done since QuickBooks 99.  However one cosmetic change
was made in a QuickBooks drop-down "Type of File" list that might cause minor confusion.

In earlier versions of QuickBooks, you selected their "Excel/Lotus 123" Type of File option
to "Print" a financial statement to disk for use in other applications.  Now the file type has
been renamed "Comma Delimited File", so choose this from the Print dialog's Type of File
list instead.  It is exactly the same choice as before; simply relabeled to be more generic.

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                                    Are My Sales Really Unpredictable?

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When sales seem unpredictable, it is often helpful to "drill down" into the underlying
components that feed into those sales.  For example, a lumber mill might have better luck
forecasting lumber sales by beginning to dissect the sale into its components... What has
been happening to the price per board foot over time.  Why?  What can I project about
the price, assuming my production output won't affect overall supply/demand factors
in my market significantly.  And what about demand for lumber in general.  Sure, my prices
relative to others will affect my share of the market, but assuming my pricing practices
continue unchanged, what can I project about unit demand in the market for my lumber?

 

Using Non-financial Account Types                                                                                                    top

To answer questions like this, Profit Plan allows the insertion of "non-financial" accounts
directly into the Chart of Accounts.  These accounts can be used to begin studying  the
factors that are driving the "financial" accounts.  In the above scenario, one would really
like to look at Price/Board-Foot of past lumber sales, to isolate price trends from the overall
total Sales account financial data.  And one would like to look at historical total board-feet
sold in the same time period, to see if price was affecting volume or if the general condition
of the building industry was of more importance.

To enter such "non-financial" accounts in Profit Plan, simply enter them directly into
the Account Setup sheet wherever convenient.  The process is the same as for any
"financial" account, except they generally require one of two special account types.

Use the "non-financial level" account type for something that represents a specific
balance on-hand on the last day of a fiscal period.  These items will generally appear most
often in the balance sheet.  They are generally used for elements such as the actual number
of "Shares Outstanding" at the end of the fiscal year.

Use the "non-financial rate" account type for items that can be expressed as # of X per Y.
For example, "Price/Board-Foot" data is a rate expressed as Price per Board-Foot.   As
another example, "Board-Feet Sold" would typically represent total units sold per year.

 

 

Extracting Sample Files - a Quick Detour                                                                                         top

The Alpha Plus Inc sample model shipped with Profit Plan has some simple examples
of possible uses of "non-financial" accounts for projecting sales and costs.  This model is
one of the samples automatically added on your hard drive during a typical installation process.

We will examine the model below, as part of our introduction to non-financial accounts.
To see if you still have it on disk, select File / Open from Profit Plan's main menu, or select it
from the "Recent Models" list, if still on the File menu.  If you do not find it, you can reinstall
it easily enough with the following instructions.

(1)  Insert the Profit Plan v2001 CD into your CD-ROM Drive.
(2)  When the Installshield installation program begins, click through to the
       "Type of Setup" screen..
(3)  Select "Custom" and chose "Next".
(4)  Clear all the check boxes except the "Sample Files" choice.
(5)  Click Next and continue to the Finish button.  The samples are now available.

 

Using Non-financial Account Types (cont.)

Note:  If you have the Alpha Plus Inc model available, open it from Profit Plan now. 
If not, use the instructions above to reinstall Profit Plan's sample files.  We will use it
below and again much more extensively in next month's newsletter
.

In Profit Plan, it is often more convenient to review the assumption formulas found in the
forecast section of the Assumptions Sheet directly in the Edit Bar.  This special window
allows you to see the underlying formula (if any) that is generating the value that actually
appears directly on the Assumptions Sheet.  This is particularly useful for reviewing
non-financial accounts.

While viewing the Alpha Plus Inc model in Profit Plan, select the main "Account Setup"
tab.  Notice that Sales is broken into several sets of accounts.  For each training center,
one sees a "Gross Sales" account. Below each center's Sales revenue account appears
a "Revenue/Hour" non-financial rate account and a "Class Hours" non-financial level
account. We'll discuss why the "Class Hours" was assigned a non-financial level account
in the next issue.  Using the fact that those class hours are really hours per year or month,
a non-financial rate could have been used instead.  But as you will discover next month,
the choice of non-financial type also relates to how you want the account to total over
the year.

Now click on the Assumptions tab and select the Annual sheet.  Notice that the model
shows a steady price of $50/class hour.  But Class hours are growing and therefore so
is the sales revenue in each Center.  Now let's take a look at where these numbers
came from and what they mean.

 

 

The Edit Bar                                                                                                                                              top

To open the Edit Bar in Profit Plan v2001, click the Edit Bar button on the Standard
toolbar.  This button has an icon including a sheet with formulas and a magnifying glass.  (On
older editions of Profit Plan, use the View / Show / Edit Bar menu.)  When the Edit Bar appears
it will be located directly below the other toolbars and appears as an elongated text box
adjacent to a label displaying the current location of the main sheet cursor.

The Edit Bar can be used to view, edit and modify any formula that appears in it.  This
provides a much quicker way to review formulas than via the Assumption Designer.

With the Edit Bar open, place the main cursor on the 12/1992 cell opposite "Seattle
Center".  Notice the Edit Bar now displays the same value as seen under the sheet
cursor (although without commas or other formatting characters).  Because the Edit
Bar is displaying a number, rather than a formula, we know that the value displayed on
the main sheet for this cell was manually entered there.  This is to be expected for
historical financial detail data.

Next, move the cursor down one row to the Revenue/hour account.  Again the number
in the Edit Bar is the same as on the sheet.  In this case, the value is "non-financial", not
in the sense that it doesn't affect finances, but only in that it is not a number that appears
directly in the typical financial statement.

Now move down one more row to the Class Hours row.  Once again, the number is the
same in the Edit Bar as on the Assumption Sheet.  So it was entered also, probably
from time sheets accumulated over time. 

 

 

A Special Case - the Blank non-financial account type                                                                  top

Any blank line on a form can be used as a temporary "non-financial" account line...

Suppose we wanted to verify that the Class Hours and the Revenue/Hour data entry
was accurate.  Or, put another way, see if the time sheets from which the Class Hour
data was collected had been recorded accurately back in 1992.  To do so, let's use
a trick and recompute the hours from the sales totals and Revenue/Hour data.  

Since we can compute non-financial values anywhere we wish on the sheet (assuming
sheet protection is off and we are not in a "frozen titles" area), let's recompute the hours
that should have appeared in the 1992 time sheet data.  We'll put it right above the
existing data, for convenience, then check the results.  If correct, we will then clear
away this temporary computation to avoid clutter.  Let's proceed...

  1. Press Ctrl-L to unprotect the sheet, since even blank cells are normally protected.
  2. Open the Edit Bar, if it is not already.
  3. Place the cursor on the "Corporate Classes" (blank) title row, just above the "Seattle
    Center" sales for 1992.  The location of the main sheet cursor should now display
    as "G9" to the left of the Edit Bar.  If not, move your cursor until it does.  (Click the
    cell itself to draw attention to it, if the address is not G9.)
  4. Enter an "=" sign (without the quote marks). The cell now becomes a small window
    into the Edit Bar itself.
  5. Click the 2,298,000 value displayed in the Seattle Center account for 1992.  Notice
    the Edit Bar now contains "=G10".
  6. Enter a "/" sign after the G10.  We are going to divide the number in G10 by....
  7. Click the 50 in the Seattle Center "Revenue/Hour" for 1992 to divide it into G10.
    The Edit Bar now displays "=G10/G11."
  8. Press the [Enter] key to view the results.  OK!  The theoretical training hours we just
    computed by dividing the total sales by the Revenue/Hour agrees with the actual
    hours entered.  So we know the time sheet process was working fine in 1992 and the
    data was entered accurately for 1992

How about the class hours for the rest of the historical years?  To reproduce the formula
built for 1992 across the line for 1993 through 1996 is really easy.  Proceed as follows:

  1. Place cursor back on cell G9, where our formula is for 1992.
  2. Move cursor to lower right corner of G9 and watch until the mouse pointer changes
    to a small plus sign.
  3. Press the left mouse button and drag across to 1996 before releasing.  Voila!

Yes. We now see Alpha Plus knew how to keep accurate time records and did!

Finally, we said earlier that computations built on blank account lines (i.e., those with no
account type associated with it in the Account Setup sheet) are temporary.  How temporary?

The answer is they will survive until the next time the default formulas are reestablished on
the sheet.  At that point, the data entry (historical and forecast value) section of the sheet is
reviewed by account type.  By design, the data entry section of all lines with no (blank) account
type are blanked out.  Any data entered there will disappear.

So what causes the sheet to refresh (be rebuilt)?  Any number of things... Changing an
account type means Profit Plan needs to rethink all relationships on the sheet.  Inserting or
deleting accounts is also guaranteed to do so.  But what if you simply want to get rid of test
formulas created above right now?

To force a sheet or form to refresh immediately, simply press Ctrl-R.  The formulas will be
reviewed.  Any cell that is currently BLANK, or has a formula that terminates with a "+US"
(meaning we at SDC built it), or is on a line with a BLANK account type, will be reset to its
default condition.  On lines with the blank (NONE) account type, the entire data section
of the account line is reset to blanks.

More on non-financial accounts next issue!  You can close up Alpha Plus Inc for now.

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                              Ordering the Profit Plan v2001 Upgrade
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If you are not yet using Profit Plan v2001, you owe it to yourself to consider upgrading before
you begin next year's budget.  As always, every edition is more powerful and robust than
its predecessor, as you can see for yourself by reviewing the upgrade history available at
our What's New web page.  An order form is available from that page.

A few of you apparently did not receive your Fall direct mail upgrade offer.  If so, please
let us know by e-mail so we can update your mailing information in the database!
Then you won't miss out on the discounts found on our early upgrade renewal mailings.

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                                        Topics in the February Issue
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In February, we will continue with our exploration of the uses of "non-financial" accounts
to see how physical and economic limits might impose constraints on growth.  We will
also show you how to compute true Break-Even across your entire forecast!  If time permits,
we will then introduce Profit Plan's project and base-line planning concepts to build plans
to solve Break-Even issues.  If not, we'll pick it up in March.

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How to Opt-Out

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issue of our Profit Plan newsletter contains at least one nugget of information that will help
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Copyright 2002 - Security Development Corp.
                             10406 - 40th Avenue SE
                              Everett, WA  98208  USA
                              tel:  (425) 483-0850
                              fax:  (425) 483-0683
                              sdc@sdc-usa.com