Average Transaction Value Planner methodology

baselineAverageTransactionValueExTax = baseline revenue / baseline transactions

baselineContributionExTax = baseline revenue × (1 − variable-cost rate)

proposedRevenueExTax = proposed average transaction value × proposed transactions

proposedContributionExTax = proposed revenue × (1 − variable-cost rate)

averageTransactionValueGapExTax = proposed average transaction value − baseline average transaction value

transactionDelta = proposed transactions − baseline transactions

revenueDeltaExTax = proposed revenue − baseline revenue

contributionDeltaExTax = proposed contribution − baseline contribution

Money inputs and outputs use the currency selected in the scenario without changing the canonical methodology. Rates, margins, utilisation and buffers are entered as percentages and converted to decimal values for calculation.

• All inputs must be finite and remain inside the visible validation boundaries.
• Whole-count fields reject fractional table, seat, service, capacity or transaction counts where specified.
• Revenue per unit must exceed variable cost per unit when a positive fixed cost must be recovered.
• Occupancy and variable-cost rates remain inside the closed range from 0% to 100%.
• A required occupancy above 100% is reported as outside available capacity, not hidden or capped.

Baseline revenue minimum

baselineRevenueExTax ≥ 0 currency units/period, ex tax — A lower value is rejected before calculation.

Baseline revenue maximum

baselineRevenueExTax ≤ 10,000,000 currency units/period, ex tax — A higher value is rejected before calculation.

Baseline transactions minimum

baselineTransactions ≥ 1 transactions/period — A lower value is rejected before calculation.

Baseline transactions maximum

baselineTransactions ≤ 100,000,000 transactions/period — A higher value is rejected before calculation.

Proposed average transaction value minimum

proposedAverageTransactionValueExTax ≥ 0 currency units/transaction, ex tax — A lower value is rejected before calculation.

Proposed average transaction value maximum

proposedAverageTransactionValueExTax ≤ 10,000,000 currency units/transaction, ex tax — A higher value is rejected before calculation.

Proposed transactions minimum

proposedTransactions ≥ 1 transactions/period — A lower value is rejected before calculation.

Proposed transactions maximum

proposedTransactions ≤ 100,000,000 transactions/period — A higher value is rejected before calculation.

Variable-cost rate minimum

variableCostRate ≥ 0 proportion of revenue consumed by variable costs — A lower value is rejected before calculation.

Variable-cost rate maximum

variableCostRate ≤ 1 proportion of revenue consumed by variable costs — A higher value is rejected before calculation.

• All capacity, occupancy, duration, volume, price and cost values are supplied by the user.
• Money inputs use one consistent ex-tax basis and all records refer to the same operating period.
• Proposed occupancy, transaction count and average transaction value are scenarios, not forecasts.
• The engine retains raw precision and display formatting never feeds back into calculation.
• No jurisdiction, provider fee, industry benchmark or current policy value is embedded.

This planner has no current policy-data dependency. Its commercial assumptions are user supplied. Registered family-level regression suites exercise the shared business-logic engine and worked-result reconciliation.

• Results depend on comparable service, capacity and commercial records for the selected period.
• The model does not forecast demand, customer behaviour, no-shows, service quality or capacity disruption.
• Average values can conceal day-part, product-mix, party-size and channel differences.
• The planner does not replace operational, accounting, tax, legal or financial advice.

This is educational decision support, not tax, accounting, legal or financial advice. Check the treatment of your actual transactions under the rules that apply to your business and seek qualified advice where appropriate.

Registered family-level suites test formula invariants and example reconciliation; the release ledger records that coverage without claiming a separate oracle for every line of public copy. There is no official threshold or benchmark to refresh for this planner. Commercial inputs remain user-supplied because they vary by business and contract.

1. 2026-07-16: Initial public release of the Average Transaction Value planner and methodology.