Growth decisions grounded in how the business works
A sample strategy readout: revenue, direct costs, capacity, and questions worth answering before a decision.
Example situation
Service business · fictional example
Imagine a consulting firm with two service lines and monthly revenue of €80,000. The direct costs below include allocated delivery labor and external support; they exclude fixed costs, taxes, sales costs, and other expenses.
| Service line | Monthly revenue | Assigned direct costs | Delivery hours | Contribution per delivery hour |
|---|---|---|---|---|
| Diagnosis and strategy | €45,000 | €20,000 | 240 h | €104.17 |
| Implementation | €35,000 | €25,000 | 630 h | €15.87 |
| Total | €80,000 | €45,000 | 870 h | — |
Illustrative calculation: (service-line revenue − assigned direct costs) ÷ delivery hours. This is not net margin or profit; it depends on costs and hours being allocated accurately. The company and all figures are fictional.
Initial reading
In this example, implementation contributes meaningful revenue but uses far more hours and leaves a lower direct contribution per hour than the other line. The difference is worth checking. On its own, it does not prove that prices should rise, the service should shrink, or the line should be discontinued. It may have a sales or retention role that this table does not measure.
Three questions to investigate
- Validate the cost data. Check which delivery salaries, contractors, and other costs were assigned to each line; separate measured figures from estimates.
- Review recent implementation projects. Compare planned and actual hours, revisions, and scope changes. Agree with the team on what counts as out-of-scope work.
- Run a bounded test. In one upcoming proposal, explain deliverables, included revisions, and how extra work would be approved. Record acceptance, hours, and rework before changing the whole offer.
What matters most to this decision: contribution per hour, repeat business, customer value, available capacity, or access to new projects?
The answer changes what is worth testing. The sprint is designed to prepare that decision and an action plan; it does not predict the outcome.
What a company would receive
In a real sprint, only agreed and necessary data would be reviewed, hypotheses would be checked with leadership, and actions for the next 90 days would be prioritized. Recommendations would depend on data quality, industry, strategy, and team capacity.
The service covers business strategy, operating economics, and productivity. It does not include accounting, tax or legal advice, portfolio management, or personalized recommendations on shares, funds, or other financial instruments.