ACCOUNT AND SKU COST REVIEW
Account / SKU / pack / units:
Review period / currency:
Source invoices and remittances:
Gross invoice revenue:
Discounts and credits not already netted:
Accepted deductions not already netted:
Unresolved deductions and missing costs:
Adjusted revenue:
Matched receipts / unpaid balance / receipt dates:
Variable landed product cost and included components:
Allocated fixed production overhead excluded from contribution:
Variable outbound freight:
Variable trade and service costs not already netted:
Operating contribution before fixed overhead:
Recurring commitments / renewal or notice date:
Owner hours / recurring exception count:

PROPOSED CHANGE
Specific action and affected accounts:
Baseline volume / service promise:
Expense removed / evidence:
New handling, storage or other costs:
Net recurring saving at comparable volume:
One-time implementation cost:
Implementation hours / dependencies / reversibility:
Earliest cash effect / payment dates:
Service and reorder risks / stop condition:
Owner / approval / start / review date:

ACTUAL REVIEW
Comparable actual volume and receipts:
Actual costs removed / new costs incurred:
Actual contribution / net cash effect:
Hours released and reassigned:
Service exceptions / reorders due and received:
Keep, revise or reverse / next owner and date:

USING THIS TEMPLATE
Use one account/SKU and period. Contribution excludes fixed production overhead and fixed commitments.
Count each discount, deduction and cost once. Separate contribution, cash dates and owner hours.
Treat modeled savings as assumptions until actual costs and service outcomes are reviewed.

Original Opener Blog decision resource. Full sources and scope notes are in the accompanying article.