Abstract:
Management software for increasing of return on assets (ROA) and, more particularly, to software-enabled systems, methods and apparatus using the metric profit per asset-hour (PPAH) for measuring and increasing profit generated by asset utilization to increase return on assets (ROA) and likewise return on equity (ROE).

Description:
CROSS REFERENCE TO RELATED APPLICATIONS 
       [0001]    This patent application is a Continuation-in-Part of and claims priority from U.S. patent application Ser. No. 14/962,659, filed Dec. 8, 2015 which claims priority from U.S. patent application Ser. No. 14/022,423 filed Sep. 10, 2013 which claims priority from U.S. provisional patent application Ser. No. 61/698,729, filed Sep. 10, 2012, and also claims priority from U.S. provisional patent application Ser. No. 62/089,187, filed Dec. 8, 2014, the entirety of which is incorporated herein by this reference thereto. 
     
    
     BACKGROUND OF THE INVENTION 
       [0002]    Technical Field 
         [0003]    This invention relates generally to the field of management software for increasing return on equity (ROE) and, more particularly, to software-enabled systems, methods and apparatus for measuring and increasing profit generated by asset utilization to increase return on assets (ROA). 
         [0004]    Description of the Related Art 
         [0005]    Return on equity (ROE) is the highest summary level metric by which the historical financial performance of companies and management teams are judged by investors and the greater financial community. Return on equity measures the rate of growth of the shareholder equity in a business as profit produced in each new time period is added to cumulative past profits and equity investments made in prior times. ROE is the ultimate goal in financial performance because the higher the ROE ratio, the faster the equity of shareholders is growing, and hence the faster the company&#39;s share price tends to rise. 
         [0006]    Referring to  FIG. 1A , the widely taught DuPont™ (“DuPont”) “profit formula”  100  is often used to identify the factors driving ROE. ROE  111  is comprised of three interacting financial ratios: assets/equity (leverage)  112 , profit/units (margin)  113 , and units/assets (asset turnover)  114  (shown in various algebraic representations (a)-(d). Algebraically, ROE=leverage×margin×turnover, which reveals how effectively a company&#39;s management used investors&#39; equity over a past period (typically a year or a quarter). 
         [0007]    The leverage ratio (assets per equity)  112  is largely determined by conditions in external financial markets and is not under the direct control of a company&#39;s management. Holding leverage to a constant, “f”  122  then, the remaining ratios that management can influence are margin  113  (profit per units) and asset turnover (units per assets)  114 . Taken together, margin  113 ×asset turnover  114 =ROA  110 . Return on assets (ROA)  110  is another commonly used summary level financial indicator which tends to be monitored on an annual, semi-annual or quarterly basis. The ROA ratio indicates how effective management&#39;s decisions have been in a prior time period in generating profit from all the assets under its control. 
         [0008]    The assets performance and unit production components are reported in average amounts over the entire period reported, which does not provide the underlying and highly detailed information needed to produce an operational analysis of the past interplay that existed between the various underlying factors that determined each nor a forward-looking analysis of how those factors will influence future performance. 
         [0009]    Instead of relying on the summary level metric of ROA to evaluate options for improving financial performance, managements rely on the detailed measurement of margin (profit per unit). A wide variety of profit analysis and product costing systems, ERP systems, and other systems calculate margin in great detail. However, controlling margin alone is not the most efficient way to drive up ROA. Again, ROA=Margin×Asset Turnover (units per assets). To gain greater control over ROA performance, the present invention provides the tools by which management can proactively manage both Margin and Asset Turnover together at a level of detail that includes for each transaction, order, production batch, customer, etc. 
         [0010]    Although ROA is a vital high-level indicator of management&#39;s past performance, this backward-looking, historical summary level indicator of financial performance is of minimal usefulness to operating managers and executives who must make detailed, forward-looking, hour-to-hour, day-to-day, month-to-month decisions and plans regarding the most profitable use of assets. In short, while improving ROA is a vital goal of managers and executives, ROA itself is so aggregated that it cannot practically serve as a useful decision-making metric in business operations. 
         [0011]    There are many computer-aided systems in the prior art that perform various tasks in a manufacturing environment. These systems are referred to herein, collectively, as transactional processing management systems (TPM Systems) and include by way of example and without limitation: enterprise resource planning systems (ERP), financial reporting systems (FRS), inventory and invoicing systems (IIS), marketing systems (MS), production control systems (PC), and manufacturing execution systems (MES). TPM Systems typically contain a substantial amount of data on all phases of a manufacturing business as more fully described below. These systems all collect data and apply rules that are designed to assist management in increasing ROA. 
         [0012]      FIG. 1B  is a block diagram representation of a typical prior art TPM System  120  implemented on a computer  123 . Computer  123 : receives input from a TPM System Input  121 ; has access to a TPM System Information Database  129 ; has access to TPM Software from TPM Software Store  125  and; generates a TPM System Output  127  that in some instances controls Facility Operations  130  such as producing shipping tickets. 
         [0013]    The following are non-exhaustive examples of specific TPM Systems  120  and their corresponding TPM System Input  121  and TPM System Output  127 .
       An ERP tracks the resources such as materials, production capacity, orders, and payroll of a business, accepts TPM System Input  121  such as raw material quantity and labor rates, and provides TPM System Output  127  and Facility Operation  130  such as finished goods quantity and labor costs.   An FRS reports on assets, liabilities, equity, income and expenses (cost), and cash flows of a business, accepts TPM System Input  121  such as raw material cost and inventory value, and provides TPM System Output  127  such as finished goods costs and selling price.   An IIS creates and prints invoices, quotations, order forms, and also calculates taxes, margins, and shipping requirements of a business, accepts TPM System Input  121  such as a customer order and ship-to address, and provides TPM System Output  127  and Facility Operation  130  such as a shipping ticket and tax rate.   An MS identifies potential new transactions and qualifies, connects, and engages target customers of a business, accepts TPM System Input  121  such as prospect and revenue potential, and provides TPM System Output  127  and Facility Operation  130  such as customer and revenue forecast.   A PC monitors and controls a large physical facility by actions and decisions during production, including predicting, planning and scheduling work as constrained by manpower, materials, and other capacity restrictions, accepts TPM System Input  121  such as product delivery guarantee and material supplier, and provides TPM System Output  127  and Facility Operation  130  such as production priority and scheduling exceptions.   An MES is a control system for managing and up-to-the-minute monitoring of work-in process (WIP) in a physical facility (factory), including monitoring machines, robots, and employees, accepts TPM System Input  121  such as asset capacity and maintenance exceptions, and provides TPM System Output  127  and Facility Operation  130  such as run-time status and down-time class.       
 
         [0020]    TPM System Information Store  129  can provide input data to computer  123  including without limitation data on products sold, sales volumes (quantity), price per unit, costs (of product) (including direct and indirect costs), assets used in manufacturing of each product, asset times, qualitative information on customers and products, seasonal material cost variations, changing prices, changing product volumes, and much more. 
         [0021]    While prior art TPM Systems store and can output vast amounts of data for particular purposes, these are unsystematic data for the purpose of maximizing the ROE through an improved understanding and control of the factors impacting ROA (Margin and Asset Turnover). Consequently, such prior art TPM Systems do not provide the detailed data values made possible by the present invention that can better lead to higher ROA (in order to achieve the ultimate goal of higher ROE). Lacking access to these detailed data values, management teams have traditionally measured and pursued the improvement of the only useful detailed profit indicator available to them—margin. To enable management teams to effectively pursue shareholders&#39; goal of higher ROA (to yield a higher ROE), the present invention provides management teams with detailed data of those values in addition to margin that measure ROA: asset turnover, which, together with margin, measure profit per asset-time. The invention calculates, displays and makes available for use the metric profit per asset-time, incorporating both margin  113  and asset turnover  114 , at any level of granularity desired, as part of a reporting and forward-planning decision-support system which enables management teams to better pursue the metric their investors actually want, higher ROA in order to achieve higher ROE—faster share price growth. 
       SUMMARY OF INVENTION 
       [0022]    A primary element of the present invention is the implementation of the metric that measures the profit produced by an asset over a unit of time (second, minute, hour, etc.). This metric is expressed throughout as “profit per asset-hour” hereafter, also “PPAH.” 
         [0023]    While the metric of profit per asset-time is expressed with the unit of time being an hour, the invention is not so limited. An hour may, in most cases, be the most convenient unit of time to use, but in any particular case, a different unit of time may prove more useful and could be used without departing from the invention, as will be obvious from what follows. Thus, “PPAH” shall be used herein in describing and understanding the invention as a designation of “profit per asset-unit of time” whether that “unit of time” is an hour, minute or some other temporal measure. 
         [0024]    The highly detailed measurement of the speed at which manufacturing assets deliver profit as implemented by the present invention can guide management decision-making in accurately anticipating, pursuing, and accepting orders and allocating production capacity against those orders to get those assets to make money faster. PPAH also provides information that helps decision-makers consider different futures where they adjust customer, sales, pricing, and manufacturing plans in order to improve asset utilization and capital investment activities to increase ROA  110 . By exploiting operational information revealed by implementing the metric PPAH, as described herein, decision-makers are provided with objective data on which to better assess manufacturing, sales, and customer opportunities, and are provided with a tool to better anticipate future results and adjust decision-making pertaining to product mix, customer mix, and asset mix to drive the maximization of ROA  110 . 
         [0025]    The software, methods, apparatus and systems of the present invention provide management with powerful new insights into what has driven ROA performance in the past and what are the best decisions moving forward to increase ROA  110 . 
         [0026]    More specifically, in one embodiment, the present invention provides software that causes a computer to: extract selected data from one or more non-transitory databases of one or more TPM Systems, such as enterprise resource planning systems, production management systems, other legacy systems, open source systems, proprietary systems, or the like; calculate various asset-time based values from the extracted data including PPAH; and display the calculated results on a digital display device in an interactive format. 
         [0027]    The invention departs from known systems by calculating and reporting profit over a selected time period factoring in products, customers, margins, productivity and any number of other variables that have an impact on the metric PPAH. Importantly, the metric PPAH can be calculated, reported, and projected for individual assets, customers, products, customer-product mix, etc. The invention for the first time provides managers with a clear vision of the speed of making profits as a function of one or more of products, customers, margins, productivity and any number of other variables that have an impact on the metric PPAH. 
         [0028]    Because margin  113  and asset turnover  114  have to be measured and managed jointly to improve ROA  110 , such improvement is not necessarily achieved by simply adjusting these variables separately. The adjustment of margin  113  and asset turnover  114  to increase ROA  110  usually involves making tradeoffs—increases and/or decreases in component values—within the constrained limits of the components to yield improved ROA. Prior to the present invention, margin  113  has been almost universally used as the driving metric for profitability analysis and management. With the present invention providing management with greater insights revealed by implementation of the metric PPAH, far more refined profit analysis and planning is made possible, revealing new opportunities for management to increase ROA. 
         [0029]    Asset turnover  114  is traditionally measured only on a consolidated level for the various products of the company taken together, over all the assets used on an annual, semi-annual or quarterly basis. Although the raw data necessary to calculate the PPAH metric at the hourly level, for example, and for each transaction, order, asset, each customer, product, etc., may be captured by production control systems for the various products made by a company, prior to the present invention, this data has not been extracted and processed for each transaction, order, asset, customer, product, etc., and integrated with other available data in a form useful for aiding management in analyzing past performance and making prospective marketing, sales, production, asset investment decisions with the continuous improvement of ROA  110  as the guide. 
         [0030]    While the present invention has application to all industries, it has the greatest impact on the manufacturing sector where the assets employed (be they natural, man-made, or human) in production are significant. This is especially true for manufacturers that produce a wide variety of products, stock-keeping units (SKUs), for an array of customers, often including multiple production facilities (hereafter, also referred to as “High Mix” industries). In High Mix industries such as chemicals, steel, semiconductors, electronic components, packaging, and paper, or the like, a single company may often produce hundreds, if not tens of thousands, of distinct product types and items. While such High Mix product manufacturers attempt to measure and control the unit profit margin  113  of their products, their systems do not enable them to measure and manage PPAH, or the rate of cash contribution or profit flow per hour of asset utilization for a given transaction, order, product, customer, asset or any other variable that contributes to the calculation of ROA  110 . Manufacturers are also unable, with prior art systems, to discern the sensitive and non-linear relationship between margin  113  and asset turnover  114 . Profit analysis systems are traditionally based on margin per unit  113 , not profit per asset-unit of time (PPAH). Production control (PC) or manufacturing execution systems (MES) measure machine time used and physical unit throughput rates, but lack the integration with cost and financial information required to calculate PPAH which directly drives ROA  110 . With the present invention&#39;s ability to measure, report, and explore the future impact of upcoming business decisions on PPAH and therefore on ROA  110 , decision-makers in marketing, sales, production, operations, finance, and all other functional areas of a complex enterprise, have, for the first time, a tool to analyze, accurately anticipate, plan, and positively influence the rate of cash contribution or profit per unit of time (PPAH). The present invention, for the first time, makes it possible for management teams to see and understand precisely—down to the transaction, or sales order level, and the like where trade-off adjustments to prices, costs, productivity, volume, and product mix may be used to speed up the overall flow of profits through the assets and thereby improve ROA  110 . 
         [0031]    It is one aspect of the present invention to provide a computer-aided system that calculates and presents a graphic representation of a profit per asset-hour (PPAH) metric for a company manufacturing a plurality of different products using assets and having a plurality of TPM System databases. The system includes: an Input Data database containing selected data from TPM System databases; a processor disposed to receive a dataset from the Input Data database; a Software Store operatively disposed with respect to the processor containing instructions (rules) which, when executed by the processor, generates a plurality of calculated results based on the dataset from the Input Data database comprising: manufacturing ratios, profit ratios, the metric profit per asset-hour (PPAH) and Gain Attributes; a PPAH database operatively disposed with respect to the processor for storing the calculated results and the dataset from Input Data database used in generating the calculated results; a digital display device operatively disposed with respect to the PPAH database for displaying data in the PPAH database; and a TPM System having a TPM System database storing manufacturing and profit ratios and adapted to accept and replace manufacturing and profit ratios recalculated based on PPAH by the present invention. 
         [0032]    It is another aspect of the present invention to provide a method of operating a TPM System using a profit per asset-hour planning system (PPAHPS) comprising processing and storage units for increasing return on assets (ROA)  110  for a company producing a plurality of different products with assets and having TPM System databases. The method comprises: extracting and storing in an Input Data database compiled and consolidated selected datasets of variable data from at least one existing TPM System database, the variable data comprising any of sales quantities, prices, product costs, operating expenses, asset values, production throughput rates (asset time), and other production information as well as information on customers and products and transactional information comprising any of seasonal raw-material cost changes, periodic demand increases, and competitive price variations; generating profit ratios based on the PPAH metric using the compiled and consolidated data and information from the Input Data database; providing the generated PPAH-based profit ratios to the TPM System database; and operating the TPM System using the PPAH-based generated profit ratios. 
         [0033]    It is yet another aspect of the invention to provide a machine-readable storage medium having stored thereon a computer program for generating quantitative variables including profit per asset-hour (PPAH) as a guide to increase return on assets (ROA)  110  for a company using assets to produce a plurality of different products, the computer program comprising a routine of set instructions for causing the machine to perform the steps of: extracting selected data from one or more non-transitory TPM System databases; calculating various variables from the extracted TPM System databases including profit per asset-hour (PPAH) and Gain Attributes; and displaying calculated results on a digital display device. 
     
    
     
       BRIEF DESCRIPTION OF THE DRAWINGS 
         [0034]      FIG. 1A  is a schematic diagram that depicts algebraically the DuPont™ formula for return on investment (ROE) and return on assets (ROA) expressed in various algebraic notations (a)-(e) according to the prior art; 
           [0035]      FIG. 1B  is a block diagram of a TPM System according to the prior art; 
           [0036]      FIG. 2  is a schematic diagram that depicts the formula for profit per asset-hour (PPAH) according to the present invention and as useful for individual assets, products, customers, etc.; 
           [0037]      FIG. 3  is a flowchart of the PPAH system of an embodiment of the invention including process steps and components; 
           [0038]      FIG. 4  is a block diagram of the integrated profit per asset-hour planning system (PPAHPS) according to an embodiment of the invention; 
           [0039]      FIG. 5  is a graph depicting an example of a way to chart PPAH for profit maximization according to an embodiment of the invention; 
           [0040]      FIG. 6  is a block schematic diagram of a system in the exemplary form of a computer system according to an embodiment; 
           [0041]      FIG. 7  is an exemplary PPAH-formatted dataset; 
           [0042]      FIG. 8  is a diagram that depicts the formula for Gain (Loss) over time; 
           [0043]      FIG. 9  is a table that describes variables and formulas for calculating different types of Gain in a business. 
           [0044]      FIG. 10  is a schematic that depicts the hierarchical relationship of Gross Cash Contribution Gain to its components Price Gain, Time Volume Gain, and Cost Gain, and further Time Volume Gain to its components Product Time Volume Gain, Product Time Mix Gain, Product Time Productivity Gain; and Unit Volume Gain to its components Product Unit Volume Gain and Product Unit Mix Gain; 
           [0045]      FIG. 11  is a diagram that depicts the formula for Gross Cash Contribution Gain; 
           [0046]      FIG. 12  is a diagram that depicts the formula for Product Price Gain; 
           [0047]      FIG. 13  is a diagram that depicts the formula for Product Raw Material Cost Gain; 
           [0048]      FIG. 14  is a diagram that depicts the formula for Gross Time Volume Gain; 
           [0049]      FIG. 15  is a diagram that depicts the formula for Product Time Volume Gain; 
           [0050]      FIG. 16  is a diagram that depicts the formula for Product Time Mix Gain; 
           [0051]      FIG. 17  is a diagram that depicts the formula for Product Time Productivity Gain; 
           [0052]      FIG. 18  is a diagram that depicts the formula for Gross Units Volume Gain; 
           [0053]      FIG. 19  is a diagram that depicts the formula for Product Unit Volume Gain; 
           [0054]      FIG. 20  is a diagram that depicts the formula for Product Unit Mix Gain; 
           [0055]      FIG. 21  is a schematic that depicts the hierarchical relationship of Net Income Gain to its components Fixed Manufacturing Expense Gain, Fixed Other Expense Gain, and General and Administrative Expense Gain. 
           [0056]      FIG. 22  is a diagram that depicts the formula for Net Income Gain; 
           [0057]      FIG. 23  is a diagram that depicts the formula for Fixed Manufacturing Expense Gain; 
           [0058]      FIG. 24  is a diagram that depicts the formula for Fixed Other Expense Gain; and 
           [0059]      FIG. 25  is a diagram that depicts the formula for General Administrative Expense Gain. 
       
    
    
     DETAILED DESCRIPTION OF THE INVENTION 
       [0060]    Referring to  FIGS. 1A and 2 , the metric Profit Per Asset-Hour (PPAH)  330  is the metric of margin  113  multiplied by units per asset hour (UPAH)  322 . Using this metric in the manner fully described below enables the performance character of manufacturing assets to be matched to the specific products they produce, including the product margin returned by the asset over time, by product, by customer, by order, or raw material used, and any other known factor that impacts or influences the value of PPAH  330 . 
         [0061]    PPAH  330  also provides a basis for making decisions that can result in improved ROA  110  and hence ROE  101 . By extracting and aggregating the output units from the assets for a specified period of time, such as a minute, an hour, or any other measurable time unit, based on the type of products manufactured, and knowing the margin  113  of the products manufactured, PPAH  330  can be anticipated, calculated, evaluated, and adjusted to produce increases in ROA. 
         [0062]    Referring to  FIG. 3 , in one embodiment, a computer-implemented system  300  having sufficient processing power and storage capability with a minimum of components generates a PPAH database  307  including saved formatted data variables and calculated results (dataset  340 ) illustrated in expanded detail in the dashed framed window  341 . 
         [0063]    Dataset  340  in PPAH database  307  includes transaction-level data and information extracted from a company&#39;s existing TPM System Information Database  129  (see  FIG. 1B ) which may include but is not limited to: product costs such as direct cost of material and direct labor cost for each product made, as well as indirect costs such as depreciation of equipment and other overheads allocated to individual products. Similarly, other important data that can be extracted includes but are not limited to: pricing details, volume incentives and promotions provided to customers, sales targets, sales forecasts, inventory costs, invoicing details from asset utilization, asset scheduling details, and production throughput rates (asset time). In certain embodiments, system  300  operates to modify the values of data extracted from TPM System Information Database  129 , and replace the extracted data with the modified data as indicated by function line  350 . 
         [0064]    Dataset  340  includes data extracted from TPM System Information Database  129  by method step  301 , configured by method step  305 , and consolidated by method step  303  and stored in Input Data database  306  and ultimately stored in PPAH database  307  and may include (as shown in frame  341 ), for example and without limitation, data on products sold 312, sales volumes (quantity)  313 , price per unit  314 , costs (of product)  315  (including direct and indirect costs), Assets  316  and Asset Time  317  used in manufacturing of each product. Additional qualitative information on customers  311  and products  318  that may be needed to analyze and optimize customer and product mix may be extracted by method step  302  from TPM System Information Database  129 , and configured by method step  305 , consolidated by method step  303  and stored in Input Data database  306  and ultimately stored in PPAH database  307 . In addition, some transactional information such as, but not limited to, seasonal material cost variations, changing prices, changing product volumes, that may impact profit per asset-hour  330  are also extracted by method step  302  from TPM System Information Database  129 , and configured by method step  305 , consolidated by method step  303  and stored in Input Data database  306  and ultimately stored in PPAH database  307 . 
         [0065]    The collected information and data in Input Data database  306  is available to PPAH integrated planning system (PPAHPS)  304  (described in greater detail below in connection with  FIG. 4 ) to make the calculations by method step  310  that produce the key financial and operational ratios that are also included in the dataset  340 . These key financial and operational ratios are based on PPAH accounting and include, but are not limited to, cost per unit  320 , profit per unit  321 , and units per asset-hour  322  (hereafter also referred to collectively as “Key F&amp;O ratios  325 ”), and the computation of a PPAH  330  for each transaction, order, product, asset, customer, etc. The Key F&amp;O ratios  320  and  321  will, in most cases, differ from the corresponding ratios in TPM Information database  129  which are calculated using only units base accounting. 
         [0066]    The formatted data variables extracted from TPM System Information Database  129  and stored in Input database  306 , along with the Key F&amp;O ratios  325  and computed PPAH  330 , comprise dataset  340  stored in the PPAH Database Store  307  from which they can be selectively displayed by method step  308  in a useful interactive format (such as that illustrated in  FIG. 7 ) on a display device  309 . 
         [0067]    One or more selected, saved, formatted data variables in PPAH Database Store  307  can be changed as described more fully below, in which case, the Key F&amp;O ratios  320  and  321  and PPAH  330  in PPAH Database Store  307  will be recalculated and displayed by method step  308  on display device  309  whereby the changes to Key F&amp;O ratios  320  and  321  and PPAH  330  can be readily observed. In at least one embodiment, the calculated Key F&amp;O ratios  320  and  321  in PPAH Database Store  307  are, by method step  350 , substituted for corresponding ratios (of different values) in TPM System Information Database  129  which typically will result in a different output  127  from TPM Computer System  120  (see  FIG. 1B ), which can impact activities controlled by output  127  and Facility Operation  130  such as, for example, priority machine loading. 
         [0068]    Referring to  FIGS. 3 and 4 , PPAHPS  304 , which is operatively disposed with regard to Input Data Database  306  and PPAH Database Store  307 , is implemented on a computer system  400  comprising a computer  401  having at least one processor for handling the data processing needs, a PPAH Configuration Data Store  404  containing business process flow and data transformational rules and a PPAH software store  402  that stores software that, when implemented by computer  401 , causes the computer  401  to, among other things, read, integrate, and format data from Input Data database  306  and calculate the Key F&amp;O ratios  325  and PPAH  330  which, together with the other elements of data set  340 , are stored in PPAH Database Store  307  in a PPAH format from PPAH Format Store  403 , such as the format of PPAH formatted dataset  700  shown in  FIG. 7  and described below. This PPAH format enables the computation of PPAH  330  from the various input data elements and data variables in PPAH Database Store  307  ( 340 ) without additional database searches. 
         [0069]    Transformation rules of PPAH Configuration Data Store  404  configured from method step  305  enable software from PPAH Software store  402  to cause the computer  401  to calculate the Key F&amp;O ratios  325  and PPAH  330  using data from existing data stores such as TPM System Information Database  129  and the like, or manually entering input data, or any combination thereof representing a subset of input data expressing transformational rules, such as the actual or estimated PPAH  330  for a customer, market segment, or product group during various time ranges, or other highly complex transformation schemes. Such transformational rules define a manner of collecting, organizing, and integrating the different input data elements to enable computer  401  to relate certain costs (overhead costs), or categories of costs, to certain activities or programs such as but not limited to certain manufacturing centers or selling programs by machine, product, product category, or region, calculate the Key F&amp;O ratios  325  and PPAH  330  under various forecasted or planned circumstances, requests, or other influences, and the like. 
         [0070]    In operation, data elements for computing the Key F&amp;O ratios  325  and PPAH  330  are provided to PPAHPS  304  from the Input Data database  306 . The data variables from Input Data database  306  are used to populate the PPAH format  700  (see  FIG. 7 ). Computer  401  then runs the PPAHPS  304  software program from PPAH Software Store  402  on the input data variables to compute the Key F&amp;O ratios  325  and PPAH  330 . The results are input to the PPAH Database store  307  along with the other data elements of dataset  340  to generate the PPAH formatted dataset  700  similar to the exemplary format shown in  FIG. 7 . This resulting dataset, formatted as shown in exemplary format  700  is stored in PPAH Database Store  307  where it is accessible to and useful for decision-makers, as well as to TPM System Information Database  129 . 
         [0071]    Referring to  FIG. 3 , as an example of PPAH accounting calculations, the cost per unit  320  is the variable unit cost plus the fixed unit cost; profit per unit  321  is the unit revenue minus the unit cost, units per asset-hour  322  is the number of units produced per asset-time, and PPAH  330 , as defined above, is calculated for each product based on an asset-time calculation, as is taught, for example, by “throughput accounting.” 
         [0072]    Referring to  FIGS. 3 and 4 , PPAH Format Store  403 , PPAH Configuration Data Store  404  and PPAH Software Store  402  are caused to interact with each other and data from Input Data Database  306  whereby computer  401  performs the  310  method step of calculating the Key F&amp;O ratios  325  and PPAH  330  based on PPAH accounting, and displaying the data and calculated Key F&amp;O ratios  325  and PPAH  330  on display device  309  in a format  700  such as that shown in the example of  FIG. 7 . 
         [0073]    The interactive PPAH-formatted dataset  700  enables values of individual cells to be changed (in a “what if” analysis), causing the computer  401  to recalculate the Key F&amp;O ratios  325  and PPAH  330 , which, in most cases, will cause the displayed values in other cells to change to reflect the recalculated values. 
         [0074]    The typical variables that may be modified via manual intervention for accurately anticipating and forecasting detailed scenarios include, but are not limited to, sales quantities and prices, product costs, business operating expenses, production times and capacity information, and business asset values. Additional quantitative and qualitative information reflecting customer purchases, product volumes, and other transactional information that impact business operations may also be linked to the data inputs within the PPAH formatted dataset  700  to enable decision-makers to understand the factors driving the PPAH of particular transactions, orders, products, customers, and assets. 
         [0075]    Thus, the invention enables decision-makers to simulate and forecast various detailed external (marketplace) and internal (workplace) scenarios by modifying any of several data inputs in the integrated PPAH formatted dataset  700  which, when recalculated by method step  310 , accurately predicts based on PPAH accounting the financial profit-making impact of current and future conditions and decisions. 
         [0076]    PPAHPS  304  provides the decision-maker with the capability to vary each data input element in the PPAH-formatted dataset  700 , individually and as a group within the PPAHPS  304  and simulate for the resultant PPAH  330  value. The results of these simulations enable decision-makers to make better informed decisions on the impact these decisions will have on future detailed PPAH  330  and overall ROA  110 . The decision-makers are able to get a more accurate view of the impact on profitability by correctly anticipating results and observing the outcomes of changes to one or more variables using PPAHPS  304  as the various data elements are uniquely interdependent and integrated. 
         [0077]    Some business choices that can be optimized by a company in a High Mix industry may include but are not limited to: 1) what product mix should decision-makers pursue; 2) which customers, according to profit contribution, should be given greater priority; and 3) how can decision-makers improve profit within the confines of current capacity utilization, including capital expenditure planning related to expansion, or the reduction of physical production capacity through the elimination of facilities. The scenario modeling activity leading to answers to these questions is provided readily by use of PPAHPS  304  in accordance with embodiments of the invention described herein. 
         [0078]    In accordance with an embodiment of the invention, advantages of PPAHPS  304 , in addition to the capability of extracting profit results, include enabling the user to have control over the following:
       Ability to integrate various sources of data into PPAHPS  304 . Typical prior art forecasting systems include quantity requirement projections and prices without related time-based cost data for each of the specific products manufactured and without production run time data for specific products at key production steps. PPAHPS  304  has functionality that enables it to be configured with rules that define data value look-ups where there are missing input data values such as costs and production flow rates. Due to this ability of PPAHPS  304  to look-up, calculate, and selectively input detailed cost and production flow rate modifications or additions to each line item, the user is able to calculate the profitability of forecasted line items results by PPAH  330  and assess their PPAH ranking even when some input data values are missing.   PPAHPS  304  provides information and data that enables decision-makers to anticipate future ROA  110  by providing the ability to simulate various scenarios, but is not limited to such scenarios. PPAHPS  304  allows decision-makers to modify any one or several data input elements or data variables such as but not limited to quantity, price, cost, production flow rate, and equipment capacity changes, that may impact the profitability of any forecast. PPAHPS  304  gives decision-makers the ability to estimate future data values to assess the impact of future events on ROA, thereby providing the decision-makers the opportunity to achieve the profit improvement results.   PPAHPS  304  allows the decision-makers to make adjustments or edits to the input data elements or data variables at any level of aggregation/disaggregation with the capability of assessing the impact of those adjustments across available and pending sales orders ranked by PPAH. This assessment of impact provides decision-makers the opportunity to change the parameters of incoming sales orders in order to improve ROA  110 .       
 
         [0082]    It will be obvious to those skilled in the art that not all possible sets of components of PPAH  330  are shown in the exemplary dataset  700 . The exemplary sets of components  700  that are shown provide an understanding of the invention and detail of extraction and compilation of PPAH information using the invention in accordance with an embodiment. 
         [0083]      FIG. 5  is an exemplary and non-limiting graph that locates a plurality of products A-F of a company&#39;s manufacturing line relative to their individual PPAH  330 . The left vertical axis represents profit per unit (margin)  113  ( FIG. 1 ) and the lower horizontal axis represents units per asset-hour  322  ( FIG. 2 ). The components of profit per asset-hour  330  for any given product are the two coordinates that locate the product on the graph. Each broken-line contour curve  502  represents all combinations of profit/unit and units per asset-hour that equal one value of profit per asset-hour  330 . Each of these contour curves  502  and profit per asset-hour values also reflect an ROA % based on the value of the asset base applicable to that set of data depicted in the chart and calculated using the transformational rules. The broken-line contour curves  502  are a plot of aggregate ROA levels expressed as a percent. By plotting the PPAH of a product, it can be immediately seen if that product will meet an ROA target set by the company. For the different products A-F shown, the invention provides decision-makers the ability to understand and adjust the component variables which describe the character of the associated products, orders, manufacturing assets, prices, and the like, which influence their financial return generated ROA. For example, products A, B, C, D, and F display a profit per asset-hour ratio that does not represent achieving, for example, a 10% targeted ROA, inasmuch as they reside below the 10% ROA threshold curve  502 . 
         [0084]    However, under traditional unit and margin accounting analysis, decision-makers would errantly perceive products C, D and F as more significant contributors to ROA because they display significant unit margin. Products A and B, by example, present significant unit velocity, but lower unit margin, while products C, D, and F, by example, present higher unit margin but lower unit velocity. Unless decision-makers have integrated and combined access to margin  113  and UPAH  322 , trade-off sensitivities (position relative to a curve  502 ) for each product, they will be unable to accurately anticipate the results of different potential futures, make decisions, and take initiatives to move products, orders, and customers toward higher levels of ROA, as depicted by the combination higher margin and UPAH products, in the case of product E, which resides above the 15% ROA curve. Products B, C, and D are shown as having alternate positions B′, C′, and D′ (all above the 10% curve) to illustrate the possibility of moving these products into a higher ROA level by modifying one or more of the variables (see  FIG. 7 ) that determine their PPAH  330 . 
         [0085]    A person skilled in the art would readily appreciate that the invention disclosed herein is described with respect to specific embodiments that are exemplary. However, this should not be considered a limitation on the scope of the invention. Specifically, other implementations of the disclosed invention are envisioned and hence the invention should not be considered to be limited to the specific embodiments discussed herein above. Embodiments may be implemented on other computing-capable systems and processors or a combination of the above. Embodiments may also be implemented as a software program stored in a memory module to be run on an embedded, standalone or distributed processor, or processing system. Embodiments may also be run on a processor, a combination of integrated software and hardware, or as an emulation on hardware on a server, a desktop, or a mobile computing device. The invention should not be considered as being limited in scope based on specific implementation details, but should be considered on the basis of current and future envisioned implementation capabilities. 
         [0086]    In another embodiment, the results of the calculations in method step  310  ( FIG. 3 ) are provided to TPM System  120  ( FIG. 1B ), enabling the operations controlled by the TPM System Output  127  to use the Key F&amp;O ratio values  325 . Thus, for example, TPM System Information Database  129  may include costs per unit and profit per unit that are initially calculated by the prior art system using traditional units-based accounting, as described in the Background section above. One embodiment of the present invention replaces (overrides) the prior art calculated values costs per unit, and profit per unit with asset-time-based costs per unit values  320  and profit per unit values  321 , as described herein above. The substitution of unit based values with asset-time-based values allows TPM System  120  to operate with the asset-time-based numbers, thus allowing the TPM System  120  to operate on an ROA  110  basis. Thus, for example, if the TPM System  120  is an MES system, a factory may be operated by TPM System  120  to maximize ROA based on the asset-time-based calculated values described herein. 
         [0087]    Thus, for example, TPM System  120  may be operated to generate TPM Systems Database  129 . Referring to  FIG. 3 , System  300  extracts information from TPM Systems Database  129  into TPM Systems Input Database  306  and generates costs per unit  320 , profits per unit  321 , and units per asset-hour  322 , calculated by method  310 . The values of costs per unit  320 , profit per unit  321 , and units per asset-hour  322  are then provided back to TPM Systems Store  129 , replacing and overriding unit-based accounting values that were originally calculated by TPM System  120 . TPM System  120  will then operate using the time-based values, and thereby operate the TPM System to maximize ROA. 
         [0088]    The Gain (Loss) calculation of Gross Cash Contribution Margin (Profit) is a primary measure of a business&#39;s operational effectiveness. The value of Gross Cash Contribution Margin (Profit/Loss) is comprised of a plurality of financial and operational ratios (“Gain Attributes”) having calculable values from their components which values in the prior art are arrived at using unit-based accounting only. 
         [0089]    In the present invention, in addition to calculating the values of such Gain Attributes and their components using unit-based accounting, they are also calculated using asset-time-based accounting (PPAH accounting) producing values which, when converted back to unit-based accounting values for comparative purposes, will typically produce different ratios and component values. In other embodiments, additional information may be calculated by method  310  and stored in PPAH Database Store  307  from which they can be displayed by method step  308  in a useful, interactive format on a display device  309  (such as that illustrated in  FIG. 7 ), as described above. 
         [0090]    In certain embodiments, a “Gain Attribute” is calculated to capture changes in financial outcomes of varied business scenarios demonstrating the comparative impacts of actual and projected management decisions utilizing PPAH accounting. In one embodiment, the Gain Attributes, including, but not limited to, any of the Gain Attributes described herein, are calculated by method  310  and stored as Gain Attribute  332  in PPAH Database  340 . The change of the attributes is measured utilizing detailed transaction data from a base set of data which reflects real business alternatives before any changes were implemented. The Gain period data must be of a comparable duration and seasonal base.  FIG. 8  is a diagram that depicts the formula for Gain (Loss) over time. Projected Gain (Loss) Change for Period=Projected Output for Period—Actual Output for Period. 
         [0091]    A gain value related to a particular attribute in a business scenario that reaches a specified threshold triggers defined actions in other systems, such as pricing, selling, purchasing, scheduling, and producing, with the objective of realizing a desired positive business impact, as measured by increases in return on assets (ROA). 
         [0092]    As in every other aspect of business accounting, while developing a rigorous and reliable method for calculating Gain, one must establish clear, straightforward rules and definitions. If those rules and definitions are followed, an accurate accounting of Gain will result. The rules for calculating Gain are as follows:
       Only transaction level source data is sufficiently detailed to allow an accurate calculation of the Gain effect;   Transactional data must be grouped (or ‘rolled up’) in a manner that reflects real business alternatives that, if chosen, would change the value of the Gain; and   Comparable time periods for datasets must be used when calculating Gain.       
 
         [0096]    The definitions governed by the rules as presented reflect the equations, and variables for determining Gain are shown in the Table of  FIG. 9  which describes variables and formulas for calculating different types of Gain in a business. It should be noted the different Gain variables and formulas included in this document use notation which use two general standards. First, the use of the character “i” is used to refer to an individual product, such that if a dataset consists of 1,000 different products, then the text i=1 to n″ means “i” will have values from 1 to 1,000 where each number represents a specific product and the associated variable represents the data for that product. Second, the formulas and definitions distinguish data which represent two different time periods, baseline and current. In the formulas and variables, data representing the current time period is denoted using the mark ′, commonly called an apostrophe. Data representing baseline time period has no mark. 
         [0097]    A multi-step method is illustrated in  FIG. 10  as a schematic  1000 , with additional detail in  FIGS. 11-20 . Schematic  1000  depicts the hierarchical relationship of Gross Cash Contribution Gain  1100  to its components Price Gain  1110 , Time Volume Gain  1120 , and Cost Gain  1160 , and the Time Volume Gain  1120  to its components Product Time Volume Gain  1130 , Product Time Mix Gain  1140 , Product Time Productivity Gain  1150 ; and Unit Volume Gain  1170  to its components Product Unit Volume Gain  1180  and Product Unit Mix Gain  1190 . 
         [0098]    Cash Contribution is the difference between product revenue and direct variable cost. Cash Contribution Gain  1100  is the sum of Price Gain  1110 , Cost Gain  1160 , and Volume Gain  1120  between the base and current or gain periods. Specifically, Product Time Mix Gain  1040  is the measure of changed profitability obtained by the business derived from purposely making adjustment to its sales when informed by the PPAH  330 . Product Time Productivity Gain  1150  is the measure of changed profitability obtained by the business derived from changes in the rate at which each product moves through the critical assets when informed by the PPAH  330 . Product Time Volume Gain  1130  is the measure of changed profitability obtained by the business derived from the sum of each product&#39;s change in volume attributable to the general or gross change in volume for all products together when informed by the PPAH  330 . 
         [0099]    Together, Product Time Volume Gain  1130 , Product Time Productivity Gain  1150 , and Product Time Mix Gain  1140  add up to the Time Volume Gain  1120 . 
         [0100]    Cost Gain  1160  is the measure of changed profitability obtained by the business derived from raw material cost changes to the products during the current time period as compared to raw material cost recorded in the baseline period. Price Gain  1110  is the measure of changed profitability obtained by the business derived from price changes to the products during the current time period as compared to prices recorded in the baseline period. 
         [0101]    The method illustrated in schematic  2000  ( FIG. 11 ) describes how Gross Cash Contribution Gain  1100  is computed.  FIGS. 12-20  illustrate how the components Price Gain  1110 , Cost Gain  1160 , Time Volume Gain  1120 , Product Time Volume Gain  1130 , Product Time Mix Gain  1140 , Product Time Productivity Gain  1150 , Gross Units Gain  1170 , Product Unit Volume Gain  1180  and Product Mix Gain  1190  are calculated. 
         [0102]    The method further computes the components of Time Volume Gain  1120 , as Product Time Volume Gain  1130 , Product Time Productivity Gain  1150 , and Product Time Mix Gain  1140 , specifically with the time metric PPAH  330 . Additionally, it computes Unit Volume Gain  1170 , based upon units, rather than time (PPAH), including its two components, Product Unit Volume Gain  1180 , and Product Unit Mix Gain  1190 . 
         [0103]    Schematic  2000  thus describes the calculation of Gross Cash Contribution Gain in the multi-step method and is intended to describe changed profitability informed by the metric PPAH. The change is measured from a base set of data that reflects the business before any changes were implemented. When measuring the change from the base, the gain period data is comparable in time duration and seasonal effect to the base. The change attributable to each component is a function of the changes inherent in the variable driving each of those components. 
         [0104]    First, shown in  FIG. 11  as a diagram  2000 , the Gross Cash Contribution Gain  1100  is calculated. Gross Cash Contribution Gain  1100  is obtained by subtracting the “Baseline Cash Contribution ( 1103 ) per unit multiplied by the Baseline Units ( 1104 )” from “Current Period Cash Contribution ( 1101 ) per unit multiplied by the Current Units ( 1102 ).” Furthermore, Gross Cash Contribution Gain  1100  is also obtained by adding Price Gain ( 1110 ), Volume Gain ( 1120 ), and Cost Gain ( 1160 ). 
         [0105]    The Baseline Cash Contribution represents the cash contribution generated by products sold during the time range before changes had been implemented. By deducting Baseline Cash Contribution ( 1103 ) per unit multiplied by the Baseline Units ( 1104 ) from Current Period Cash Contribution ( 1101 ) per unit multiplied by the Current Units ( 1102 ) to compute Gross Cash Gain ( 1100 ), the method isolates the total change in cash contribution during the period that was caused by some combination of price, cost, volume, productivity and mix changes. 
         [0106]    The Gross Cash Contribution Gain, or Aggregate Change in Gross Cash Contribution, is calculated by summing the changes in Cash Contribution for each product. Each product&#39;s Gross Cash Contribution (CCG′(i)) is calculated for the Baseline and Current Periods by multiplying the product&#39;s Cash Contribution per Unit, or Price per unit (P(i)) minus its Raw Material Cost (RMC(i)) per unit, CCU(i)=P(i)−RMC(i), by the number of product Units (U(i)) for the respective periods. The individual product calculations are: 
         [0000]      CCG′( i )=(CCU′( i )* U ′( i ))−(CCU( i )* U ( i )), and
 
         [0000]    the aggregate for all products is calculated as: 
         [0000]    
       
         
           
             
               
                 ∑ 
                 
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         [0000]    Or, alternately, 
         [0000]    
       
         
           
             
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         [0107]    Next, shown in  FIG. 12  as a diagram  3000 , the formula for Product Price Gain is calculated. Each product code in the product database is analyzed by comparing every single sales transaction for that product. All sales prices during the current time period ( 1111 ) are compared to sales prices in the baseline period ( 1112 ) for that product. Price changes are multiplied by the current period&#39;s quantity, Product Unit Volume (Current) ( 1113 ), to derive the price gain for each transaction. All the transactional price gains are added together to compute the total Price Gain ( 1110 ) for the product. Continuing, all Price Gain values for all the products in the product database are added together to compute the total Product Price Gain ( 1110 ). It is possible for negative price changes, or price declines, resulting in negative Price Gains. 
         [0108]    The Product Price Gain (PG′(i)) is calculated individually for each product and then aggregated. The change in the product&#39;s price per unit is calculated by subtracting the product&#39;s Baseline Price per Unit (P(i)) from the product&#39;s Current Price per Unit (P′(i)) and then multiplying it by the product&#39;s Current Period Unit Volume (U′(i)). 
         [0109]    The individual product&#39;s Price Gain is calculated as follows: 
         [0000]      PG′( i )=( P′ ( i ) =P ( i ))* U′ ( i ),
 
         [0000]    and the aggregate for all products is calculated as: 
         [0000]    
       
         
           
             
               
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         [0110]    Next, shown in  FIG. 13  as diagram  4000 , the Product Raw Material Cost Gain  1160  is calculated. This is done by analyzing each product in the product database and comparing every single sales transaction for that product. Unlike with product prices, declines in material costs cause increases in cash contribution, while increases in costs will reduce cash contribution. All material costs during the current time period, Product Raw Material Cost per unit (Current)  1162 , are subtracted from the material costs recorded in the baseline period for that product, Raw Material Costs per unit (Baseline)  1161 , and multiplied by the current period&#39;s quantity, Product Unit Volume (Current)  1163 , to derive the Product Raw Material Costs Gain  1160  for each transaction. All the transactional raw material cost gains are added together to compute the total Product Raw Material Cost Gain  1160  for the product. Continuing, all Raw Material Cost gain values for all the products in the product database are added together to compute the total Product Raw Material Cost Gain  1160 . 
         [0111]    The Product Raw Material Cost Gain (RMCG′) is calculated individually for each product by subtracting the Product Raw Material Cost in the Current period (RMC′(i)) from the Product Raw Material Cost in the Baseline period (RMC(i)) and then multiplying the change by the product&#39;s Current Period Unit Volume (U′(i)). 
         [0112]    It is noted that Raw Material Cost changes are handled differently than Price changes since the Gain impact of cost changes are the opposite of Price changes. 
         [0113]    The individual product calculation is: 
         [0000]      RMCG′( i )=(RMC( i )−RMC′( i )* U′ ( i ), and
 
         [0000]    the aggregate value for all products is calculated as: 
         [0000]    
       
         
           
             
               
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         [0114]    Next, the Gross Time Volume Gain (GTG) is calculated, as indicated in  FIG. 14 , as a diagram  5000 . The Gross Time Volume Gain  1120  is comprised of a general Product Time Volume Gain (TG)  1130 , a Product Time Mix Volume Gain (XG)  1140  and a Product Time Productivity Gain (PRG)  1150 , and is calculated from: GTG′=TG′+XG′+PRG′. 
         [0115]    The general Time Volume Gain is based on the assumption that products&#39; shares of the total Volume remain the same from the Baseline to the Current Time Period, i.e. each product&#39;s share of the total mix stays the same. These volume increases reflect a general increase or decrease in volume across all products, for example, due to an enlargement or decline of the total market. The Time Mix Gain is based on the assumption that changes in products&#39; shares of the total volume from the Baseline to the Current Time Period reflect a mix change and are thereby distinguished from the volume change. 
         [0116]    Next, the Gross Time Volume Gain  1120  is calculated. Gross Time Volume Gain  1120  in its simplest form is the change in volume from the baseline period valued by the baseline cash contribution (difference between price and material cost). As volume changes from one period to the next, there is a change in cash contribution directly attributable to the change in volume. To derive PPAH, the Gross Time Volume Gain  1120  is calculated based upon the volume of production time (hour or minutes) of the manufacturing asset and is comprised of three components: Time Product Volume Gain  1130 , Time Productivity Gain  1150 , and Time Mix Gain  1140 . 
         [0117]    Each product&#39;s Time Volume Gain (TG′(i))  1130 , illustrated in  FIG. 15  as a diagram  6000 , can be calculated by subtracting the product&#39;s manufacturing time volume (in hours or minutes) in the Baseline time period, Product Time Volume Baseline (T(i))  1132 , from the product&#39;s expected manufacturing time volume (in hours or minutes) in the Current time period, Product Expected Time Volume Current (ET′(i))  1131  and then multiplying that difference in time volume by the product&#39;s average cash contribution per unit of time during the Baseline time period, Baseline Cash Contribution per Time (CCT(i))  1133 . The product&#39;s manufacturing time volume in the Baseline period is the sum of the asset manufacturing time for the product during the Baseline time period. The product&#39;s expected manufacturing time volume in the Current time period is derived by taking the sum of all products asset manufacturing time during the Current time period (T′) and multiplying it by the product&#39;s Baseline time period share of the total asset manufacturing time in the Baseline time period (T(i)/T) such as: ET′(i)=T′*T(i)/T. The product&#39;s Baseline Cash Contribution per Time (CCT(i)) is the sum of the product&#39;s cash contribution during the Baseline time period divided by the sum of the product&#39;s asset manufacturing time during the Baseline time period. The individual product calculation is: 
         [0000]      TG′( i )=(ET′( i ) −T ( i ))*CCT( i ), and
 
         [0000]    the aggregate value for all products is: 
         [0000]    
       
         
           
             
               
                 ∑ 
                 
                   i 
                   = 
                   1 
                 
                 n 
               
                
               
                   
               
                
               
                 
                   TG 
                   ′ 
                 
                  
                 
                     
                 
                  
                 
                   ( 
                   i 
                   ) 
                 
               
             
             = 
             
               
                 
                   ( 
                   
                     
                       
                         ET 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         1 
                         ) 
                       
                     
                     - 
                     
                       T 
                        
                       
                         ( 
                         1 
                         ) 
                       
                     
                   
                   ) 
                 
                 * 
                 CCT 
                  
                 
                     
                 
                  
                 
                   ( 
                   1 
                   ) 
                 
               
               + 
               
                 
                   ( 
                   
                     
                       
                         ET 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         2 
                         ) 
                       
                     
                     - 
                     
                       T 
                        
                       
                         ( 
                         2 
                         ) 
                       
                     
                   
                   ) 
                 
                 * 
                 CCT 
                  
                 
                     
                 
                  
                 
                   ( 
                   2 
                   ) 
                 
               
               + 
               … 
               + 
               
                 
                   ( 
                   
                     
                       
                         ET 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         n 
                         ) 
                       
                     
                     - 
                     
                       T 
                        
                       
                         ( 
                         n 
                         ) 
                       
                     
                   
                   ) 
                 
                 * 
                 CCT 
                  
                 
                     
                 
                  
                 
                   ( 
                   n 
                   ) 
                 
               
             
           
         
       
     
         [0118]    Next, the Product Time Mix Gain ( 1140 ) is calculated based on production time, shown in  FIG. 16  as a diagram  7000 . Product Time Mix Gain ( 1140 ) is defined as the cash contribution value arising from an increase or decrease in relative share of a product&#39;s time volume. Product Time Mix Gain (XG′(i))  1140  is the sum of each product&#39;s Time Mix Gain, expressed as Product Expected Time Volume (Current)  1142  subtracted from Product Actual Time Volume (Current)  1141  multiplied by Product Cash Contribution per Time (Baseline)  1143 . The time mix share of each product is calculated for the baseline period, T(i)/T. The expected mix share is then determined for the current period volume by multiplying the baseline share by the current period time volume of all products (T′), ET′(i)=T′*T(i)/T. The difference between the product&#39;s current period expected time volume (ET′(i)) and its current period actual time volume (T′(i)) is the volume attributable to mix gain. To value the mix gain time volume, the Baseline Period cash contribution per production time for the product, CCT(i), is used. 
         [0119]    The cash contribution impact of shifting time to or away from a product is measured as the difference between the actual and expected time volume multiplied by the Baseline Product Cash Contribution per Time. The baseline values are used in this calculation because the Price and Raw Material Cost Gain calculations already measured all gains due to changes in each product&#39;s Cash Contribution per Time from Baseline to Current Period. The individual product is calculated as: XG′(i)=(T′(i)−ET′(i))*CCT(i), and the aggregate for all products is calculated as: 
         [0000]    
       
         
           
             
               
                 ∑ 
                 
                   i 
                   = 
                   1 
                 
                 n 
               
                
               
                   
               
                
               
                 
                   XG 
                   ′ 
                 
                  
                 
                     
                 
                  
                 
                   ( 
                   i 
                   ) 
                 
               
             
             = 
             
               
                 
                   ( 
                   
                     
                       
                         T 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         1 
                         ) 
                       
                     
                     - 
                     
                       
                         ET 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         1 
                         ) 
                       
                     
                   
                   ) 
                 
                 * 
                 CCT 
                  
                 
                     
                 
                  
                 
                   ( 
                   1 
                   ) 
                 
               
               + 
               
                 
                   ( 
                   
                     
                       
                         T 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         2 
                         ) 
                       
                     
                     - 
                     
                       
                         ET 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         2 
                         ) 
                       
                     
                   
                   ) 
                 
                 * 
                 CCT 
                  
                 
                     
                 
                  
                 
                   ( 
                   2 
                   ) 
                 
               
               + 
               … 
               + 
               
                 
                   ( 
                   
                     
                       
                         T 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         n 
                         ) 
                       
                     
                     - 
                     
                       
                         ET 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         n 
                         ) 
                       
                     
                   
                   ) 
                 
                 * 
                 CCT 
                  
                 
                     
                 
                  
                 
                   ( 
                   n 
                   ) 
                 
               
             
           
         
       
     
         [0120]    Next, the Product Time Productivity Gain  1150  based on production time is calculated, shown in  FIG. 17 , as a diagram  8000 . Changes in the rate at which each product moves through the critical production assets will impact the amount of time used in the metric Profit Per Asset Hour (PPAH)  330 . If Time Mix or Time Mix Gain is calculated using production time, it is possible that changes in productivity, the amount of asset manufacturing time per unit of output, could cause increases or decreases in time mix share. Therefore, it is necessary to account separately for the impact of such productivity changes on the total change in a product&#39;s Cash Contribution. This is done by valuing the amount of asset manufacturing time in the current period that is attributable to productivity changes by multiplying the change in productivity by the product&#39;s Current Period time volume and by the Baseline Cash Contribution per Unit. Product Time Productivity Gain (PRG′(i))  1150  is obtained by subtracting Product Units per Time (Baseline)  1152  from Product Units per Time (Current)  1151 , and then multiplying the result by Current Product Time Volume  1153  and Product Cash Contribution per Unit (Baseline)  1154 . 
         [0121]    When calculating gain using the production time, the impact on Aggregate Cash Contribution resulting from changes in the production rate for each product must be taken into account. Change in Cash Contribution due to Productivity Gain is calculated for each product and aggregated, as follows: 
         [0122]    UPT(i)=Product Baseline Period Units per Time (Productivity Rate); 
         [0123]    UPT′(i)=Product Current Period Units per Time (Productivity Rate); and 
         [0124]    PRG′(i)=Aggregate Productivity Gain. 
         [0125]    The individual product&#39;s Time Productivity Gain is calculated from: 
         [0000]      PRG′( i )=(UPT′( i )−UPT( i ))* T ′( i )*CCU( i ),
 
         [0000]    and the aggregate for all products is calculated from: 
         [0000]    
       
         
           
             
               
                 ∑ 
                 
                   i 
                   = 
                   1 
                 
                 n 
               
                
               
                   
               
                
               
                 
                   PRG 
                   ′ 
                 
                  
                 
                     
                 
                  
                 
                   ( 
                   i 
                   ) 
                 
               
             
             = 
             
               
                 
                   ( 
                   
                     
                       
                         UPT 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         1 
                         ) 
                       
                     
                     - 
                     
                       UPT 
                        
                       
                           
                       
                        
                       
                         ( 
                         1 
                         ) 
                       
                     
                   
                   ) 
                 
                 * 
                 
                   T 
                   ′ 
                 
                  
                 
                     
                 
                  
                 
                   ( 
                   1 
                   ) 
                 
                 * 
                 CCU 
                  
                 
                     
                 
                  
                 
                   ( 
                   1 
                   ) 
                 
               
               + 
               
                 
                   ( 
                   
                     
                       
                         UPT 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         2 
                         ) 
                       
                     
                     - 
                     
                       UPT 
                        
                       
                           
                       
                        
                       
                         ( 
                         2 
                         ) 
                       
                     
                   
                   ) 
                 
                 * 
                 
                   T 
                   ′ 
                 
                  
                 
                     
                 
                  
                 
                   ( 
                   2 
                   ) 
                 
                 * 
                 CCU 
                  
                 
                     
                 
                  
                 
                   ( 
                   2 
                   ) 
                 
               
               + 
               
                   
               
                
               … 
               + 
               
                 
                   ( 
                   
                     
                       
                         UPT 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         n 
                         ) 
                       
                     
                     - 
                     
                       UPT 
                        
                       
                           
                       
                        
                       
                         ( 
                         n 
                         ) 
                       
                     
                   
                   ) 
                 
                 * 
                 
                   T 
                   ′ 
                 
                  
                 
                     
                 
                  
                 
                   ( 
                   n 
                   ) 
                 
                 * 
                 CCU 
                  
                 
                     
                 
                  
                 
                   ( 
                   n 
                   ) 
                 
               
             
           
         
       
     
         [0126]    The next method is to calculate the Gross Units Volume Gain (GUG′)  1170  utilizing unit quantity, rather than time volume, shown in  FIG. 18  as a diagram  9000 . Gross Units Volume Gain  1170  is obtained by adding Product Unit Mix Gain  1172  to Product Unit Volume Gain  1171 . When using product Units instead of time, the Volume and Mix Gain valuations are calculated differently from the time-based calculations. The unit-based volume gain calculation is simpler than the time-based measure and does not need to calculate a Productivity Gain since changes in production rate are not considered. 
         [0127]    The Gross Units Volume Gain is comprised of two values, the product&#39;s general Unit Volume Gain and Unit Mix Gain: GUG′(i)=UG′(i)+UXG′(i), and the total is: 
         [0000]    
       
         
           
             
               GUG 
               ′ 
             
             = 
             
               
                 
                   ∑ 
                   
                     i 
                     = 
                     1 
                   
                   n 
                 
                  
                 
                     
                 
                  
                 
                   
                     UG 
                     ′ 
                   
                    
                   
                       
                   
                    
                   
                     ( 
                     i 
                     ) 
                   
                 
               
               + 
               
                 
                   ∑ 
                   
                     i 
                     = 
                     1 
                   
                   n 
                 
                  
                 
                     
                 
                  
                 
                   
                     UXG 
                     ′ 
                   
                    
                   
                       
                   
                    
                   
                     ( 
                     i 
                     ) 
                   
                 
               
             
           
         
       
     
         [0128]    Next, the Product Unit Volume Gain  1180  is calculated, shown in  FIG. 19  as diagram  10000 . Product Unit Volume Gain  1180  is obtained by subtracting Product Unit Volume (Baseline)  1182  from Product Expected Unit Volume (Current)  1181 , and multiplying by Product Cash Contribution per Unit (Baseline)  1183 . Product Unit Volume Gain  1180  is the sum of each product&#39;s change in volume attributable to the general change in volume for all products together. The Volume Gain is valued at the rate of the product&#39;s Baseline Cash Contribution. 
         [0129]    The Product Units Volume Gain (UG′(i)) is calculated by first subtracting the product&#39;s unit volume in the Baseline time period (U(i)) from its expected unit volume in the Current time period (EU′(i)) and then valuing those units at the rate of the product&#39;s Cash Contribution per Unit in the Baseline time period, Baseline Cash Contribution per Unit (CCU(i)). The individual product Unit Volume Gain is calculated from: 
         [0000]      UG′( i )=(EU′( i )− U ( i ))*CCU( i ) and
 
         [0000]    the aggregate value for all products is calculated from: 
         [0000]    
       
         
           
             
               
                 ∑ 
                 
                   i 
                   = 
                   1 
                 
                 n 
               
                
               
                   
               
                
               
                 
                   UG 
                   ′ 
                 
                  
                 
                     
                 
                  
                 
                   ( 
                   i 
                   ) 
                 
               
             
             = 
             
               
                 
                   ( 
                   
                     
                       
                         EU 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         1 
                         ) 
                       
                     
                     - 
                     
                       U 
                        
                       
                         ( 
                         1 
                         ) 
                       
                     
                   
                   ) 
                 
                 * 
                 CCU 
                  
                 
                     
                 
                  
                 
                   ( 
                   1 
                   ) 
                 
               
               + 
               
                 
                   ( 
                   
                     
                       
                         EU 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         2 
                         ) 
                       
                     
                     - 
                     
                       U 
                        
                       
                         ( 
                         2 
                         ) 
                       
                     
                   
                   ) 
                 
                 * 
                 CCU 
                  
                 
                     
                 
                  
                 
                   ( 
                   2 
                   ) 
                 
               
               + 
               … 
               + 
               
                 
                   ( 
                   
                     
                       
                         EU 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         n 
                         ) 
                       
                     
                     - 
                     
                       U 
                        
                       
                         ( 
                         n 
                         ) 
                       
                     
                   
                   ) 
                 
                 * 
                 CCU 
                  
                 
                     
                 
                  
                 
                   ( 
                   n 
                   ) 
                 
               
             
           
         
       
     
         [0130]    The last step is to calculate the Product Unit Mix Gain  1190 , shown in  FIG. 20  as a diagram  11000 . The Product Unit Mix Gain  1190  is calculated by first subtracting the product&#39;s Expected Unit Volume (Current)  1192  from product&#39;s Actual Unit Volume (Current)  1191 , and then multiplying those units by the product&#39;s Cash Contribution per Unit (Baseline)  1193 . Product Unit Mix Gain  1190  is defined as the cash contribution value arising from an increase or decrease in relative unit volume share of a product. Product Unit Mix Gain is the sum of each product&#39;s change in volume, negative or positive, attributable to changes in mix share of the Gross Unit Volume Gain. The baseline unit share of each product is calculated for the Baseline time period by dividing the product&#39;s baseline unit volume by the baseline unit volume of all products (U(i)/U). The product&#39;s expected unit volume (EU′(i)) is then determined for the current period by multiplying the baseline share by the current period unit volume of all products, EU′(i)=U′*(U(i)/U). The difference between the product&#39;s current period expected volume (EU′(i)) and its current period actual volume (U′(i)) is the volume attributable to mix gain. To value the mix gain volume, the product&#39;s Baseline Period cash contribution per unit, CCU(i), is used. Each product&#39;s Unit Mix Gain is calculated as: 
         [0000]        UXG ′( i )=( U′ ( i )−EU′( i )*CCU( i ).
 
         [0000]    The aggregate Unit Mix Gain for all products is calculated as: 
         [0000]    
       
         
           
             
               
                 ∑ 
                 
                   i 
                   = 
                   1 
                 
                 n 
               
                
               
                   
               
                
               
                 
                   UXG 
                   ′ 
                 
                  
                 
                     
                 
                  
                 
                   ( 
                   i 
                   ) 
                 
               
             
             = 
             
               
                 
                   ( 
                   
                     
                       
                         U 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         1 
                         ) 
                       
                     
                     - 
                     
                       
                         EU 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         1 
                         ) 
                       
                     
                   
                   ) 
                 
                 * 
                 CCU 
                  
                 
                     
                 
                  
                 
                   ( 
                   1 
                   ) 
                 
               
               + 
               
                 
                   ( 
                   
                     
                       
                         U 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         2 
                         ) 
                       
                     
                     - 
                     
                       
                         EU 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         2 
                         ) 
                       
                     
                   
                   ) 
                 
                 * 
                 CCU 
                  
                 
                     
                 
                  
                 
                   ( 
                   2 
                   ) 
                 
               
               + 
               
                 
                   ( 
                   
                     
                       
                         U 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         n 
                         ) 
                       
                     
                     - 
                     
                       
                         EU 
                         ′ 
                       
                        
                       
                         ( 
                         n 
                         ) 
                       
                     
                   
                   ) 
                 
                 * 
                 CCU 
                  
                 
                     
                 
                  
                 
                   ( 
                   n 
                   ) 
                 
               
             
           
         
       
     
         [0131]    A multi-step method is illustrated in  FIG. 21  as a schematic  12000 , with additional detail in  FIGS. 22-25 . Schematic  12000  depicts the hierarchical relationship of Net Income Gain  1200  to its components Fixed Manufacturing Expense Gain  1210 , Fixed Other Expense Gain  1220 , and General and Administrative Expense Gain  1230 . 
         [0132]    Net Income is the difference between Cash Contribution and Fixed Expense. Net Income Gain  1200  is the sum of Fixed Manufacturing Expense Gain  1210 , Fixed Other Expense Gain  1220 , and General and Administrative Expense Gain  1230 , between the base and current periods. 
         [0133]    Fixed Manufacturing Expense Gain  1210  is the measure of changed fixed manufacturing-related overhead costs to products, in general, and to specific products, in particular, during the current time period as compared to fixed manufacturing-related overhead costs in the baseline period. Fixed Other Expense Gain  1220  is the measure of changed fixed non-manufacturing-related overhead costs to products, in general, and specific products, in particular, during the current time period as compared to fixed non-manufacturing-related overhead costs in the baseline period. Examples of fixed non-manufacturing related overhead cost include but are not limited to programs for promoting, marketing, and selling goods by product category, or customer, or region. General and Administrative Expense Gain  1230  is the measure of changed general and administrative overhead costs to products, in general, during the current time period as compared to general and administrative overhead costs in the baseline period. 
         [0134]    The method outline in schematic  12000  thus describes how to compute Net Income Gain  1200  and its components Fixed Manufacturing Expense Gain  1210 , Fixed Other Expense Gain  1220 , and General and Administrative Expense Gain  1230 . 
         [0135]    Schematic  12000  thus describes the calculation of Net Income Gain  1200 , comprising a multi-step method intended to describe changed profitability informed by the metric PPAH. Change is measured from a base set of data which reflects the business before any changes were implemented. When measuring the change from the base, the gain period data is comparable in time duration and seasonal effect to the base. The change attributable to each Net Income Gain  1200  component is a function of the changes inherent in the variables driving each of those components. 
         [0136]    As shown in  FIG. 22  as a diagram  13000 , Net Income Gain  1200  is calculated. Net Income Gain  1200  is obtained by subtracting the Baseline Net Income per Unit  1203  multiplied by the Units (Baseline)  1104  from the Current Period Net Income Per Unit  1201  multiplied by the Units (Current)  1102 . Furthermore, Net Income Gain  1200  is also obtained by adding Fixed Manufacturing Expense Gain  1210 , Fixed Other Expense Gain  1220 , and General and Administrative Expense Gain  1230 . 
         [0137]    The Baseline Net Income Per Unit represents the net income generated by products sold during the time range before changes had been implemented. By deducting Baseline Net Income Per Unit  1203  multiplied by the Units (Baseline)  1104  from Current Net Income Per Unit  1201  multiplied by the Units (Current)  1102  to compute Net Income Gain  1200 , the method isolates the total change in net income during the period that was caused by some combination of fixed manufacturing expense, fixed other expense, and general and administrative expense changes. 
         [0138]    The Net Income Gain  1200  or Aggregate Change in Net Income, is calculated by summing the changes in Net Income for each product. Each product&#39;s Net Income (NI) is calculated for the Baseline and Current Periods by multiplying the product&#39;s Net Income Per Unit (NIU(i)), by the number of product Units (U(i)) for the respective periods. The individual product calculations are: 
         [0000]      NIG′( i )=(NIU′( i )* U ′( i ))−(NIU( i )* U ( i ), and
 
         [0000]    the aggregate for all products is calculated as: 
         [0000]    
       
         
           
             
               
                 ∑ 
                 
                   i 
                   = 
                   1 
                 
                 n 
               
                
               
                   
               
                
               
                 
                   NIG 
                   ′ 
                 
                  
                 
                     
                 
                  
                 
                   ( 
                   i 
                   ) 
                 
               
             
             = 
             
               
                 ( 
                 
                   
                     
                       NIU 
                       ′ 
                     
                      
                     
                       ( 
                       1 
                       ) 
                     
                   
                   * 
                   
                     
                       U 
                       ′ 
                     
                      
                     
                       ( 
                       1 
                       ) 
                     
                   
                 
                 ) 
               
               - 
               
                 ( 
                 
                   
                     NIU 
                      
                     
                       ( 
                       1 
                       ) 
                     
                   
                   * 
                   
                     U 
                      
                     
                       ( 
                       1 
                       ) 
                     
                   
                 
                 ) 
               
               + 
               
                 ( 
                 
                   
                     
                       NIU 
                       ′ 
                     
                      
                     
                       ( 
                       2 
                       ) 
                     
                   
                   * 
                   
                     
                       U 
                       ′ 
                     
                      
                     
                       ( 
                       2 
                       ) 
                     
                   
                 
                 ) 
               
               - 
               
                 ( 
                 
                   
                     NIU 
                      
                     
                       ( 
                       2 
                       ) 
                     
                   
                   * 
                   
                     ( 
                     2 
                     ) 
                   
                 
                 ) 
               
               + 
               … 
               + 
               
                 ( 
                 
                   
                     
                       
                         NIU 
                         ′ 
                       
                        
                       
                         ( 
                         n 
                         ) 
                       
                     
                     * 
                     
                       
                         U 
                         ′ 
                       
                        
                       
                         ( 
                         n 
                         ) 
                       
                     
                   
                   - 
                   
                     ( 
                     
                       
                         NIU 
                          
                         
                           ( 
                           n 
                           ) 
                         
                       
                       * 
                       
                         U 
                          
                         
                           ( 
                           n 
                           ) 
                         
                       
                     
                     ) 
                   
                 
               
             
           
         
       
     
         [0000]    Or, alternately, 
         [0000]    
       
         
           
             Total 
              
             
                 
             
              
             
               NIG 
               ′ 
             
           
         
       
       
         
           
             
               
                 ∑ 
                 
                   i 
                   = 
                   1 
                 
                 n 
               
                
               
                   
               
                
               
                 
                   FMEG 
                   ′ 
                 
                  
                 
                     
                 
                  
                 
                   ( 
                   i 
                   ) 
                 
               
             
             + 
             
               
                 ∑ 
                 
                   i 
                   = 
                   1 
                 
                 n 
               
                
               
                   
               
                
               
                 
                   FOEG 
                   ′ 
                 
                  
                 
                     
                 
                  
                 
                   ( 
                   i 
                   ) 
                 
               
             
             + 
             
               
                 ∑ 
                 
                   i 
                   = 
                   1 
                 
                 n 
               
                
               
                   
               
                
               
                 
                   GAEG 
                   ′ 
                 
                  
                 
                     
                 
                  
                 
                   ( 
                   i 
                   ) 
                 
               
             
           
         
       
     
         [0139]    Next, as shown in  FIG. 23  as diagram  14000 , the Fixed Manufacturing Expense Gain (FMEG)  1210  is calculated. This is done by analyzing each product in the product database and comparing every single sales transaction for that product. Declines in fixed manufacturing costs cause increases in net income, while increases in fixed manufacturing costs will reduce net income. All fixed costs during the current time period, Fixed Manufacturing Expense Per Unit (Current)  1212  are subtracted from the fixed costs recorded in the baseline period for that product, Fixed Manufacturing Expense Per Unit (Baseline)  1211 , and multiplied by the current period&#39;s quantity, Product Unit Volume (Current)  1163 , to derive the product Fixed Manufacturing Expense Gain  1210  for each transaction. All the transactional fixed manufacturing expense gains are added together to compute the total Product Fixed Manufacturing Expense Gain  1210  for the product. Continuing, all Fixed Manufacturing Expense Gain values for all the products in the product database are added together to compute the total Product Fixed Manufacturing Expanse Gain  1210 . 
         [0140]    The product Fixed Manufacturing Expense Gain (FMEG) is calculated individually for each product as the change in the Fixed Manufacturing Expense per Unit (FMEU) multiplied by the Current Period Units (U). 
         [0141]    It is noted that Fixed Manufacturing Expense changes are handled differently than Price changes since the Gain impact of cost changes are the opposite of Price changes. 
         [0142]    The individual product calculation is: 
         [0000]      FMEG′( i )=(FME( i )−FME′( i ))* U ′( i ), and
 
         [0000]    the aggregate value is calculated as: 
         [0000]    
       
         
           
             
               
                 ∑ 
                 
                   i 
                   = 
                   1 
                 
                 n 
               
                
               
                   
               
                
               
                 
                   FMEG 
                   ′ 
                 
                  
                 
                     
                 
                  
                 
                   ( 
                   i 
                   ) 
                 
               
             
             = 
             
               
                 
                   ( 
                   
                     
                       FME 
                        
                       
                           
                       
                        
                       
                         ( 
                         1 
                         ) 
                       
                     
                     - 
                     
                       
                         FME 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         1 
                         ) 
                       
                     
                   
                   ) 
                 
                 * 
                 
                   U 
                   ′ 
                 
                  
                 
                     
                 
                  
                 
                   ( 
                   1 
                   ) 
                 
               
               + 
               
                 
                   ( 
                   
                     
                       FME 
                        
                       
                           
                       
                        
                       
                         ( 
                         2 
                         ) 
                       
                     
                     - 
                     
                       
                         FME 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         2 
                         ) 
                       
                     
                   
                   ) 
                 
                 * 
                 
                   U 
                   ′ 
                 
                  
                 
                     
                 
                  
                 
                   ( 
                   2 
                   ) 
                 
               
               + 
               … 
               + 
               
                 
                   ( 
                   
                     
                       FME 
                        
                       
                           
                       
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                         ( 
                         n 
                         ) 
                       
                     
                     - 
                     
                       
                         FME 
                         ′ 
                       
                        
                       
                           
                       
                        
                       
                         ( 
                         n 
                         ) 
                       
                     
                   
                   ) 
                 
                 * 
                 
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                     n 
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         [0143]    Next, as shown in  FIG. 24  as diagram  15000 , the Fixed Other Expense Gain  1220  is calculated. This is done by analyzing each product in the product database and comparing every single sales transaction for that product. Declines in fixed other costs cause increases in net income, while increases in fixed other costs will reduce net income. All fixed costs during the current time period, Fixed Other Expense Per Unit (Current)  1222  are subtracted from the fixed costs recorded in the baseline period for that product, Fixed Other Expense Per Unit (Baseline)  1221 , and multiplied by the current period&#39;s quantity, Product Unit Volume (Current)  1163 , to derive the product Fixed Other Expense Gain  1220  for each transaction. All the transactional Fixed Other Expense Gains are added together to compute the total product Fixed Other Expense Gain  1220  for the product. Continuing, all Fixed Other Expense Gain values for all the products in the product database are added together to compute the total product Fixed Other Expense Gain. 
         [0144]    The product Fixed Other Expense Gain (FOEG) is calculated individually for each product as the change in the Fixed Other Expense (FOEU) multiplied by the Current Period Units (U). 
         [0145]    It is noted that Fixed Other Expense changes are handled differently than Price since the Gain impact of cost changes are the opposite of Price changes. 
         [0146]    The individual product calculation is: 
         [0000]      FOEG′( i )=(FOE( i )−FOE′( i ))* U ′( i ), and
 
         [0000]    the aggregate value is calculated as: 
         [0000]    
       
         
           
             
               
                 ∑ 
                 
                   i 
                   = 
                   1 
                 
                 n 
               
                
               
                   
               
                
               
                 
                   FOEG 
                   ′ 
                 
                  
                 
                     
                 
                  
                 
                   ( 
                   i 
                   ) 
                 
               
             
             = 
             
               
                 
                   ( 
                   
                     
                       FOE 
                        
                       
                           
                       
                        
                       
                         ( 
                         1 
                         ) 
                       
                     
                     - 
                     
                       
                         FOE 
                         ′ 
                       
                        
                       
                           
                       
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                         1 
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                   ) 
                 
                 * 
                 
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                   ′ 
                 
                  
                 
                     
                 
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                   ( 
                   1 
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                       FOE 
                        
                       
                           
                       
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                         ( 
                         2 
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                         FOE 
                         ′ 
                       
                        
                       
                           
                       
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                  
                 
                     
                 
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                        
                       
                           
                       
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                         FOE 
                         ′ 
                       
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         [0147]    Next, as shown in  FIG. 25  as diagram  16000 , the General and Administrative Expense Gain  1230  is calculated. This is done by analyzing each product in the product database and comparing every single sales transaction for that product. Declines in general and administrative costs cause increases in net income, while increases in general and administrative costs will reduce net income. All fixed costs during the current time period, General and Administrative cost per unit (Current)  1232  are subtracted from the General and Administrative costs recorded in the baseline period for that product, General and Administrative Costs per unit (Baseline)  1231 , and multiplied by the current period&#39;s quantity, Product Unit Volume (Current)  1163 , to derive the product General and Administrative Expense Gain  1230  for each transaction. All the transactional general and administrative expense gains are added together to compute the total Product General and Administrative Expense Gain  1230  for the product. Continuing, all General and Administrative Expense Gain values for all the products in the product database are added together to compute the total Product General Administrative Expanse Gain. 
         [0148]    The Product General and Administrative Expense Gain (GAEG) is calculated individually for each product as the change in the General and Administrative Expense per Unit (GAEU) multiplied by the Current Period Units (U). 
         [0149]    It is noted that General and Administrative Expense changes are handled differently than Price changes since the Gain impact of cost changes are the opposite of Price changes. 
         [0150]    The individual product calculation is: 
         [0000]      GAEG′( i )=(GAE( i )−GAE′( i ))* U ′( i ), and
 
         [0000]    the aggregate value is calculated as: 
         [0000]    
       
         
           
             
               
                 ∑ 
                 
                   i 
                   = 
                   1 
                 
                 n 
               
                
               
                 
                   GAEG 
                   ′ 
                 
                  
                 
                     
                 
                  
                 
                   ( 
                   i 
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             = 
             
               
                 
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                       GAE 
                        
                       
                           
                       
                        
                       
                         ( 
                         1 
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                         ′ 
                       
                        
                       
                           
                       
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                         ( 
                         1 
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                   ( 
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                         ( 
                         2 
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       An Additional Example Machine Overview 
       [0151]      FIG. 6  is a block schematic diagram of a system in the exemplary form of a computer system  600  within which a set of instructions for causing the system to perform any one of the foregoing methodologies may be executed. In alternative embodiments, the system may comprise a network router, a network switch, a network bridge, personal digital assistant (PDA), a cellular telephone, a Web appliance, or any system capable of executing a sequence of instructions that specify actions to be taken by that system. 
         [0152]    The computer system  600  includes a processor  602 , a main memory  604 , and a static memory  606  which communicate with each other via a bus  608 . The computer system  600  may further include a display unit  610 , for example, a liquid crystal display (LCD). The computer system  600  also includes an alphanumeric input device  612 , for example, a keyboard; a cursor control device  614 , for example, a mouse; a disk drive unit  616 ; a signal generation device  618 , for example, a speaker; and a network interface device  628 . 
         [0153]    The disk drive unit  616  includes a machine-readable medium  624  on which is stored a set of executable instructions, i.e. software,  626  embodying any one, or all, of the methodologies described herein below. The software  626  is also shown to reside, completely or at least partially, within the main memory  604  and/or within the processor  602 . The software  626  may further be transmitted or received over a network  630  by means of a network interface device  628 . 
         [0154]    In contrast to the system  600  discussed above, a different embodiment uses logic circuitry instead of computer-executed instructions to implement processing entities. Depending upon the particular requirements of the application in the areas of speed, expense, tooling costs, and the like, this logic may be implemented by constructing an application-specific integrated circuit (ASIC) having thousands of tiny integrated transistors. Such an ASIC may be implemented with CMOS (complementary metal oxide semiconductor), TTL (transistor-transistor logic), VLSI (very large systems integration), or another suitable construction. Other alternatives include a digital signal processing chip (DSP), discrete circuitry (such as resistors, capacitors, diodes, inductors, and transistors), field programmable gate array (FPGA), programmable logic array (PLA), programmable logic device (PLD), and the like. 
         [0155]    It is to be understood that embodiments may be used as or to support software programs or software modules executed upon some form of processing core (such as the CPU of a computer) or otherwise implemented or realized upon or within a system or computer-readable medium. A machine-readable medium includes any mechanism for storing or transmitting information in a form readable by a machine, e.g. a computer. For example, a machine-readable medium includes read-only memory (ROM); random-access memory (RAM); magnetic disk storage media; optical storage media; flash memory devices; electrical, optical, acoustical or other form of propagated signals, for example, carrier waves, infrared signals, digital signals, etc.; or any other type of media suitable for storing or transmitting information. 
         [0156]    Further, it is to be understood that embodiments may include performing operations and using storage with cloud computing. For the purposes of discussion herein, cloud computing may mean executing algorithms on any network that is accessible by internet-enabled or network-enabled devices, servers, or clients and that do not require complex hardware configurations, e.g. requiring cables and complex software configurations, e.g. requiring a consultant to install. For example, embodiments may provide one or more cloud computing solutions that enable users to obtain a profit improvement using a metric of PPAH for improving return on assets (ROA) on such internet-enabled or other network-enabled devices, servers, or clients. It further should be appreciated that one or more cloud computing embodiments may include providing a profit improvement using a metric of profit per asset-hour for improving return on assets (ROA) using mobile devices, tablets, and the like, as such devices are becoming standard consumer devices. 
         [0157]    Although the invention is described herein with reference to the preferred embodiment, one skilled in the art may readily appreciate that other applications may be substituted for those set forth herein without departing from the spirit and scope of the present invention. Accordingly, the invention should only be limited by the claims included below.