How to find margin in six weeks, starting from the ledger.
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Build profit by product and customer from the ledger, including delivery, rebates and service costs. The customers and products that lose money are usually obvious once the numbers exist. Then rebuild the price list.
Revenue by customer is easy. Profit by customer needs delivery, rebates, payment terms and service time allocated properly. That is where most of the work is.
In most reviews a share of customers lose money once every cost is counted. Some can be repriced, some served differently, and a few should go.
Change prices once you know cost to serve, and track the result monthly so the board sees it hold.
Sources: Ordway pricing reviews completed from 2020 to 2026, and client management accounts before and after each review. Reviewed by Tom Whitcombe on 18 June 2026. Next review December 2026. This article is general information, not advice on your situation.
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