Worksheet: Look for the period-end spike

A frantic last week and a dead first week mean numbers are being moved across the line. This sheet checks the last and first weeks of each period and deals with what it finds. It builds the Competent step of the check:

The business checks each period's close for sales, shipments or costs pulled into or pushed out of the period, and asks the manager behind them to stop.

Step 1. Look at the weeks

For the last four periods, record each measure by week.

Period	Measure	Last week of the period	Average of the other weeks	First week of the next period	Spike?
e.g. Q3	Units shipped	14,200	8,100	5,300	Yes
	Sales
	Shipments
	Credit notes raised next period
	Costs

Step 2. At each close

Close	Item pulled in or pushed out	Amount	Unit	Manager	Spoken to on

Step 3. Remove the cause

Cause	Fix	Owner
All-or-nothing hurdle at period end
Hard cut-off on the last day

Tell managers plainly that a sale pulled forward is a sale moved. It earns nothing.

Done when: each period's close is checked for items pulled in or pushed out, and the managers behind any found have been asked to stop.

Written for this check.