Worksheet: Measure what stuck from the last increase

An increase announced is not an increase received. This sheet measures the last one account by account, follows up the accounts that escaped, and plans the next by segment. It builds the Competent step of the check:

Realisation of each increase is measured, and accounts that escaped are followed up.

Step 1. Account by account

Compare the same products, three months before and three months after the effective date.

Account	Increase announced (%)	Price before	Price after	Increase received (%)	Realisation (received ÷ announced)	Volume change (%)	Why it slipped
e.g. Account 14	6%	$1,000	$1,020	2%	33%	-1%	Rep agreed a hold until renewal

Step 2. Follow up the accounts that escaped

Account	How it escaped (hold, extra discount, new rebate, mix shift)	Follow-up	Owner	Date

Step 3. Plan the next increase by segment

Work out how much volume each segment can lose before the increase costs money. With contribution margin m and increase p, the breakeven loss is p ÷ (m + p). At a 30% margin, a 5% increase can lose 14% of volume.

Segment	Realisation last time	Proposed increase	Breakeven volume loss	Talking points ready	Who sales escalates to

Done when: realisation of the last increase is measured by account, and every account that escaped has a named follow-up.

Adapted from our own price increase diagnostic (Deloitte, 2014).