North Wharf s.r.o. · Bratislava · June 2026 · fictional

Operating profit missed budget by −€17,700.

Budget was €16,000. Actual was −€1,700. Volume is not the story. The miss is the discount on valves, the higher unit cost, and a one-off advisory fee. Extra fittings added little, because that product is the low-margin one.

Budget€16,000Volume−€1,200Price−€6,200Cost−€5,800Overhead−€1,500One-off−€3,000Actual−€1,700

By product

ProductQtyPriceUnit cost VolumePrice effectCost effect
Fitting500 → 1,400€20 → €19€16 → €16€3,600−€1,400€0
Hose2,000 → 2,100€40 → €40€28 → €30€1,200€0−€4,200
Valve1,000 → 800€80 → €74€50 → €52−€6,000−€4,800−€1,600