Gross Margin PVM Bridge

Signal Lab · Model

PVM (Price–Volume–Mix) — prior / budget vs actual, then unit-cost split into Materials, Labor, and Burden. Effects should sum to 100% of ΔGM.

Illustrative AU product mix sample until you enter actuals. Not financial advice.

Up to 8 SKUs. Unit GM uses prior (P0 − C0) for volume/mix. Persist locally · Jump to bridge

Product	Prior units	Prior price	Prior unit cost	Actual units	Actual price	Actual unit cost	Remove

Prior = budget / last year. Actual = this period. Add or remove rows (max 8).

Defaults to 50% / 30% / 20% of the computed unit-cost effect. Edit the split; residual = UnitCost − (Mat + Lab + Bur).

Δ Materials

Δ Labor

Δ Burden

Prior GM → Price · Volume · Mix · Materials · Labor · Burden · Residual → Actual GM. Bars and % shares should reconcile to 100% of ΔGM.

Equations

GM0_i = P0_i − C0_i · GM1_i = P1_i − C1_i · ΔGM = GM$1 − GM$0
Price = Σ (P1 − P0) × Q1 · Unit cost = Σ (C0 − C1) × Q1
Volume = (Q1 − Q0) × (GM$0 ÷ Q0) · Mix = Σ ((Q1_i/Q1 − Q0_i/Q0) × Q1 × GM0_i)
Mat / Lab / Bur split UnitCost (default 50/30/20) · Residual = ΔGM − (Price + Vol + Mix + Mat + Lab + Bur)

How this is calculated

Prior / actual GM$ = Σ units × (price − unit cost)
Price effect = Σ (actual price − prior price) × actual units
Unit cost effect = Σ (prior cost − actual cost) × actual units (cost up = negative)
Volume effect = (total actual units − total prior units) × prior average GM$ per unit
Mix effect = change in volume share × total actual units × prior unit GM, summed across products
Materials / Labor / Burden are a user-editable split of the unit-cost effect (default 50/30/20)
Residual closes the bridge to actual GM — should be ~0 when the split matches unit cost and maths are clean

Illustrative PVM bridge — not financial advice. Ask your agent to confirm the bridge ties.

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