The workstream manager reviews the findings from the first stage of the project. He’s already built out an assessment-grade profitability model for one piece of the business. It’s built in Access, but can be manipulated for greater visibility using Excel pivot tables. One of the tenants of profitability modeling: creating a fully-loaded P&L for each transaction. When all costs are allocated to this level of detail, it becomes clear that certain sites are consistently unprofitable.