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Logic Model 9 — Boardroom Decision Engine

Cash-Reality Breakeven & the Three Lenses

Build your real cost structure and product mix. Then watch what three different breakeven points do when you change a single decision — or apply a market shock in one click.

Model data
Export saves all data & scenarios as a portable JSON · Import restores on any device · Bake writes data permanently into a new HTML file
Wtd C/S Ratio
—%
from mix table
Total revenue
R—
from mix table
Budget BEP
R—
accrual assumption
Cash BEP
R—
after collection loss
Survival BEP
R—
after maintenance
True safety margin
—
vs survival BEP
Boardroom Scenarios Prepare up to 5 named scenarios · save state · switch instantly in the meeting
Select a slot · name it · save the current model state · switch instantly during your board presentation
FC
Fixed Cost Structure
Name each cost element · set value or drag slider · uncheck to zero out
Total: R0
▼
Cost element Amount (R) Adjust % of total Active
Total fixed costs R0
CS
Product & Segment Mix
Revenue is owned here · C/S ratio per line · weighted average feeds all three lenses
Wtd avg: —%  |  Rev: R0
▼
% e.g. type 80 → Apply to model a 20% market contraction from tariffs or external shock
Product / segment Revenue (R) C/S % C/S ratio slider Contribution On
Totals / weighted avg R0 —% R0
Cash conversion reality
Cash collection rate 85%
Experian data slot — sector collection benchmarks plug in here Of every R100 invoiced, R85 arrives as cash. R15 is lost to slow payers & bad debt.
Capital maintenance obligation
Maintenance as % of revenue 12%
The Eskom lever — capex before any fixed overhead is touched R0 must leave as capital investment before fixed costs can begin to be covered.
Budget BEP (accrual) Cash BEP (after collection loss) Survival BEP (after maintenance) True safety margin
Revenue bar Contribution band Profit zone Fixed cost hole Divergence zone
Divergence Quantifier — what the budget is hiding
Lens 1 — Budget BEP
R—
Accrual assumption
Lens 2 — Cash BEP
R—
After collection loss
Lens 3 — Survival BEP
R—
After capital maintenance
Accrual fiction gap
—
Budget BEP vs Cash BEP — the collection gap
True exposure gap
—
Budget BEP vs Survival BEP — full divergence
Populate the Fixed Cost and Product Mix tables above to begin.
Budget BEP = Fixed Costs ÷ Wtd C/S Ratio Cash BEP = Fixed Costs ÷ (C/S × Collection Rate) Survival BEP = (Fixed Costs + Capex) ÷ (C/S × Collection Rate)
Boardroom scenarios: To model a branch closure — uncheck the branch cost lines in the Fixed Cost table, and zero the branch revenue in the Mix table. To model a new capital project — add a depreciation line in the Fixed Cost table and a new segment row with the project's contribution in the Mix table. To model a tariff or market shock — use the Scale All button in the Mix table and type your contraction percentage. All three lenses respond simultaneously.