The Capacity Based Markup Worksheet (also known as the " PILAO" Worksheet):
An Excel Spreadsheet for Determining Billing Rate & Labor Markup for Contractors Using a Capacity Based (aka PROOF/Indexed/Labor Allocated Overhead) Markup Methodolgy. Wondering just what is a Capacity Based Markup and how should you go about using it click here.

Introduction

As part of a discussions in the Journal of Light Construction Online Forums back in 2004 regarding use of what is known as a Capacity Based Based Markup (also sometimes known as PROOF or Indexed or Labor Allocated Overhead markup so hence the PILAO acronym for the worksheet) I created this Excel Workbook.

For more information regarding using a PROOF/Indexed/Labor Allocated Overhead markup method in general click to read the Paradigm-360 Quietly Re-Thinking Out Loud Blog Post: The Potential Problem Using a Traditional Volume Based Markup : Comparing the Traditional Volume Based Markup vs. a Capacity Based Markup Methodology and the links there to other articles on the web.

	The Introduction The Introduction Worksheet provides a basic overview of the spreadsheet's framework and naviagation links to the individual worksheets. (click to view the worksheet image full sized)
	The Labor Cost Worksheet With the Labor Cost Worksheet in the yellow shaded data entry cells you set the wage rates, employer costs, benefit costs, and other miscellaneous Variable Overhead Expenses you want to cover such as truck payments, vehicle maintenance, small tools, etc. (click to view the worksheet image full sized)
	The Billable vs. Non-Billable Hours Worksheet On the Billabable vs. Non-Billabable Worksheet you account for items such as paid holidays vacation time, training, downtime and other non-billable but paid hours that you and your employees will generate. (click to view the worksheet image full sized)
	The Fixed Overhead Costs Worksheet With the fixed Overhead Worksheet you enter you cost or budgets for all of your Fixed Overhead items such as Capital Tools, General Office Expenses, Marketing, Insurance , Professional Fees, Local & Regional Business Taxes., Loan Payments, Contingency, Owners Compensation, Sales Cost and the Net Profit you want your business to generate. (click to view the worksheet image full sized)
	The General Summary Information Worksheet The General Summary Information Worksheet displays the calculated Labor Billing Rates for you and your employees along with a breakdown based on all of the entered data as to what your costs and projected Net Profit are per employee and/or per hour, per day, per week, per month or per year. (click to view the worksheet image full sized)
	The Owners Information Worksheet And after setting up and answering the questions in the yellow shaded cells the Owners Information Worksheet displays the Owner's Compensation package based on all the data entered. (click to view the worksheet image full sized)

A Shareware Download

Download Version: 1.9. Size: 192 KB Requirements: Microsoft Execl (Mac or Win) or Apple Numbers

Donate The Capacity Based Markup Worksheet is free, but it still costs time and money to design, produce and distribute it. If you like it and find it usefull why not consider donating $10.00 or whatever you feel its worth towards further support and developement (via PayPal, all credit cards).

PILAO_Wksht v1.9.xls A Microsoft Excel Spreadsheet (for Windows & Macintosh) Interested in trying out the Capacity Based Markup Worksheet? Fill out the form below and we'll email you a personal download link to the latest version of the worksheet. (if you have spam blocking or filtering software set up you will need to white list the domain *@360Difference.com to recieve the email) Required Information- We'll email you a URL you can download the worksheet from. File To Download: The PILAO Worksheet v1.9 First Name Last Name Email Address How did you learn about the Capcity Based Markup Excel Worksheet (aka the PILAO worksheet) Keep Me Informed Regarding Updates to The Capacity Based Worksheet Keep Me Informed Regarding Updates to Other 360 Difference Products & Services Optional Information Mailing Address City State/Province Postal Code County

Revision History

• 3/12/2004 12:37pm First draft Version 1.1 published
• 3/12/2004 6:15pm Version 1.2 published. Added a Contingency line item to the fixed Overhead Worksheet section of the workbook and some minor spreadsheet housekeeping chores were taken care.
  
• 3/12/2004 6:15pm Version 1.3 published. 1) Reordered the two categories on the top of the Labor Cost Worksheet so that Employee Wage Information would be entered before the Yearly Work Schedule Information. 2) Made the separation of the the Billable vs. Non Billable Hour Computations from the basic Cost information distinct.
  
• 3/13/2004 3:25pm Version 1.4 published 1) Split what was the Labor Worksheet into separate worksheets now called the Labor Cost Worksheet and the Billable vs. Non-Billable Hours Worksheet 2) Added comments to the cells on those worksheets to help clarify what they are to the user and help with data entry. 3) Separated the Owners Compensation Information out as it's own separate worksheet.
  
• 3/13/2004 10:42pm Version 1.5 published 1) Added comments to the cells on the Overhead Worksheet
  
• 3/14/2004 10:22am Version 1.6 published
  
• 3/13/2004 6:22pm Version 1.7 published
  
• 3/15/2004 7:06pm Version 1.8 published
  
• 3/25/2008 5:05pm Version 1.9 published