Using the historical growth rate

Use Case

You want to simulate the further development of your sales revenue by applying the historical growth rate of the last two business years.

Calculation

The above situation has an impact on the P&L account ‘Sales Revenue’, which has shown the following values in the last two business years:

Business figure	Account number	Amount
		31/12/2022	31/12/2023
Sales Revenue	10001	150,000.00	165,000.00

The simulation of the future development of sales revenue can be called up using the Straight Line function in the Control File as follows:

CODE

[10001] = Straight line

Result

Firstly, the historical growth rate for the last two business years is automatically determined as follows: (165,000.00 - 150,000.00) / 150,000.00 = 10%

The simulated values of the P&L account ‘Sales Revenue’ then amount to

31/12/2024: 165,000.00 * 1.1 = 181,500.00
31/12/2025: 181,500.00 * 1.1 = 199,650.00
31/12/2026: 199,650.00 * 1.1 = 219,615.00

Variant

You want to simulate the further development of the cost of goods sold by applying the historical growth rate of sales revenue for the last two business years.

The P&L account ‘Cost of Goods Sold’ has shown the following values in the last two business years:

Business figure	Account number	Amount
		31/12/2022	31/12/2023
Cost of Goods Sold	20001	-60,000.00	-68,000.00

In this situation, the Straight Line function can be called up in the Control File as follows:

CODE

[20001] = Straight line based on [10001]

The simulated values of the P&L account ‘Sales Revenue’ then amount to

31/12/2024: -68,000.00 * 1.1 = -74,800.00
31/12/2025: -74,800.00 * 1.1 = -82,280.00
31/12/2026: -82,280.00 * 1.1 = -90,508.00