Numerical consistency means each quantity has one value everywhere it appears, and every calculation using it is correct. Trace each key figure through the plan and check it three ways.
This lesson is part of business plans. It follows linking objectives, markets, operations and finance.
What is the three-point check?
For each key figure, ask three questions. A figure passes only if all three answers are yes.
- Same everywhere: does it have the same value in every section?
- Arithmetic right: does quantity × price equal the revenue shown?
- Units right: is it per bag, per batch or each month, and is the unit stated?
Worked example: a plan with two errors
An invented stall plan says the following. The summary: “200 bags at RM8, revenue RM1 600, profit RM800.” Operations: “4 batches of 50 bags.” Finance: “Unit cost RM5, total cost RM1 000.”
Trace the quantity: operations gives 4 × 50 = 200 bags, and the summary also says 200, so this passes. Check revenue: 200 × RM8 = RM1 600, which matches. Check cost: 200 × RM5 = RM1 000, which matches.
Check profit: 1 600 − 1 000 = RM600, but the summary says RM800. That is error 1, a wrong subtraction or a copied figure.
Now suppose the finance section later uses “220 bags” to show RM1 760 of revenue. That clashes with 200 bags everywhere else, so it is error 2. Fix: use 200 bags and RM1 600, and keep the profit at RM600 throughout.
| Figure | Summary | Finance | Correct |
|---|---|---|---|
| Bags | 200 | 220 | 200 |
| Revenue | RM1 600 | RM1 760 | RM1 600 |
| Profit | RM800 | RM600 |
The mistake of trusting each section alone
The common slip is to check the arithmetic inside one section and move on. Every section can be correct by itself while the plan contradicts itself.
The repair is to trace one figure across the whole plan. Write the quantity each time it appears, then compare the list.
Check yourself
A plan says: 150 bags at RM10, revenue RM1 500, unit cost RM6, total cost RM800, profit RM700. Find the errors.
Answer
Revenue: 150 × 10 = RM1 500, which is correct. Total cost: 150 × 6 = RM900, not RM800, so the plan has an error. Profit should then be 1 500 − 900 = RM600, not RM700.
One wrong cost figure spread into the profit. Fix the cost first, then recalculate everything that used it.
What to study next
Test the three skills together in the business plans practice set. If your sections do not hand off figures, revisit linking objectives, markets, operations and finance.
The business case answer planner can help you line up the figures. For a teacher to read your plan with fresh eyes, see online one-to-one Business tuition.