Strategic Planning for Small Business: Choices, Resources and Review
MyBreakEven | Published 5 November 2026 | Original fictional USD case
Edit the yellow fields, then print or save a completed copy. This file does not automatically calculate, store or submit answers.
| Strategy field | Nearby-repeat option | Premium-project option | Choice / evidence |
|---|---|---|---|
| Revenue | 10000 | 10800 | Demand evidence needed |
| Contribution | 5000 | 5400 | Consistent cost boundary |
| Delivery hours | 100 | 120 | 120 practical limit |
| Contribution per hour | 50 | 45 | Do not ignore selling time |
| Monthly result | 2000 | 2400 | 3000 common overhead |
| Separate setup cash | 2000 | 6000 | Dated funding schedule |
| Trade-off | Defer distant custom work | Less spare delivery capacity | Record chosen priority |
| Quarterly review | Renewal and route evidence | Project and collection evidence | Owner and review date |
Your case
Business / period / evidence source / reviewer / decision / next review date
| Strategy field | Nearby-repeat option | Premium-project option | Choice / evidence |
|---|---|---|---|
| Revenue | Enter here | Enter here | Enter here |
| Contribution | Enter here | Enter here | Enter here |
| Delivery hours | Enter here | Enter here | Enter here |
| Contribution per hour | Enter here | Enter here | Enter here |
| Monthly result | Enter here | Enter here | Enter here |
| Separate setup cash | Enter here | Enter here | Enter here |
| Trade-off | Enter here | Enter here | Enter here |
| Quarterly review | Enter here | Enter here | Enter here |
Calculation and decision controls
Start with the decision the business needs to make
Review the actual customer mix, contribution, delivery process, cash cycle and bottleneck. Separate recurring strengths from a one-time favorable month. Use customer evidence and relevant alternatives to identify where the business has a defensible advantage, rather than filling a long SWOT list with untested claims.
State the central choice in one sentence. For a fictional service company, the choice is whether to concentrate on nearby repeat office customers or pursue a wider premium project market. Both can sound attractive. The strategy must explain which one receives scarce management attention and practical delivery hours first.
Compare choices using the same scarce resource
| Choice | Nearby repeat offices | Wider premium projects |
|---|---|---|
| Customer volume | 20 accounts | 12 projects |
| Revenue per customer | $500 | $900 |
| Relevant delivery cost per customer | $250 | $450 |
| Total revenue | $10,000 | $10,800 |
| Contribution | $5,000 | $5,400 |
| Delivery hours per customer | 5 | 10 |
| Total delivery hours | 100 | 120 |
| Contribution per delivery hour | $50 | $45 |
| Defined common overhead | $3,000 | $3,000 |
| Illustrative operating result | $2,000 | $2,400 |
At 120 practical delivery hours, the premium-project option fully uses the stated capacity; the repeat-office option uses 100 hours. Premium projects produce $400 more monthly result under the assumptions, but lower contribution per delivery hour and no spare delivery capacity. Those facts do not automatically choose the winner: customer evidence, volatility, sales effort and execution risk remain material.