Тестовый P&L план для SaaS, созданный 2 сотрудниками, который выходит на 1 000 000 за 2 года
Unit Economics modelling is well suited to the task of creating a profit and loss forecast - P&L plan.
The first thing to do is to calculate two unit economics, the first for the first month of sales, the second for the last month of transactions in a given planning interval, for example, two years.
Metrics for the first month of sales are taken either from current values or are predicted based on the most significant belief in their attainability for the first month of sales. The last month metrics are calculated using the Goldratt's Theory of Constraints.
The Theory of Constraints of Goldratt for a search of optimum metrics in unit economics works as follows: we search for a bottleneck in the model - the parameter which minimum change gives the enormous contribution to contribution margin at the minimum expenses for change; focusing of business processes on this metric and consequently its improvement; transition to a new bottleneck.
Having calculated the unit economics, we can model the change of metrics month by month from the initial unit economics to the finishing one. To do this, we need to calculate the amount of client (lead) outflow based on the APC value of the unit economics metric.
Knowing the number of new and old clients, as well as the value of other unit economic metrics for each month, we can quickly build P&L which is linked to the metrics of our business through unit economic.