You run a manufacturing business
A chart of accounts with real COGS and inventory lines, and a forecast where output is capped by machines, shifts and yield, so the wall is in the plan rather than found on the floor.
The problem
A generic P&L treats a factory like a services firm: revenue in, costs out, no ceiling. Your reality is an order book against a line that can only run so many shifts at a given yield, labour that carries a shift premium, and equipment that has to be absorbed into unit cost. Run the line at half utilisation and the unit costs more; a flat cost assumption hides exactly that.
How it fits your business
The chart of accounts is seeded for manufacturing, so revenue, cost of goods and inventory lines are the ones you actually use, and supplier bills forwarded to YourBooks post to them.
Monthly capacity is computed from equipment count, shifts per day and yield. Output is clamped to the lower of demand and capacity, and demand above it becomes backlog rather than vanishing.
Adding a machine or a second shift is modelled as an initiative with a ramp, so you see the capital going out, the ceiling lifting, and the payback in the same forecast.
you add a second shift in Q3
labour and the shift premium rise that quarter, capacity lifts, backlog clears over the ramp, and unit cost falls as utilisation climbs.
Utilisation, backlog and unit cost under absorption, on the same ledger you file from.
Related
Your accountant files. Nobody tells you how the business is doing this month. YourBooks keeps the books current and readable, and the forecast on the same ledger tells you what the next decision does to cash.
Model a hire as an initiative and see its true cost, break-even month, and runway impact before you make the offer.
Model each cost and revenue lever as an initiative and watch the date your cash runs out move in real time.
A conversation about how your books are kept today, what would move, and what a forecast shaped to your business would show you first.