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Figure 2From “Gross margin is not contribution margin”

The metric-definition worksheet

Before selecting a compensation base, define the deductions, control boundary, timing, exclusions, and outcome test.

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Figure 2The metric-definition worksheet

A four-column worksheet with five blank rows. The columns ask for metric label and scope, included and excluded items, control and timing, and outcome and dispute test. It is a blank author framework, not company data.Metric label and scopeExact label, period,scope, formula?Included and excluded itemsWhich reductions, productcosts, service costs,acquisition costs, overhead,returns, and exceptions areincluded?Control and timingWho can influence each item,and when does the item becomeobservable or reversible?Outcome and dispute testWhich outcome is checked,and what evidence would makethe measure unsuitable?Five rows are blank reader inputs. The worksheet defines an object; it does not recommend a rate or compensation plan.

Source: Author's worksheet for making metric boundaries explicit. All fields are blank reader inputs; no company, compensation, cost, or performance data is supplied.

PNG4:3, 1600 × 1200, with the title, the source line and the attribution set in the image isoglu-2026-gross-margin-is-not-contribution-margin-fig02.png

From the essay

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APA 7

Isoglu, S. (2026). The metric-definition worksheet [Figure]. isoglu.com. https://isoglu.com/insights/exhibits/isoglu-2026-gross-margin-is-not-contribution-margin-fig02/

BibTeX
@misc{isoglu-2026-gross-margin-is-not-contribution-margin-fig02,
  author = {Isoglu, Sinan},
  title = {{The metric-definition worksheet}},
  year = {2026},
  howpublished = {Figure 2, isoglu.com},
  url = {https://isoglu.com/insights/exhibits/isoglu-2026-gross-margin-is-not-contribution-margin-fig02/},
  note = {From the essay {Gross margin is not contribution margin}}
}
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    <img src="https://isoglu.com/social/isoglu-2026-gross-margin-is-not-contribution-margin-fig02.png" alt="Figure 2: The metric-definition worksheet" width="3200" height="2400">
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  <figcaption>Figure 2: The metric-definition worksheet. Source: Author&#39;s worksheet for making metric boundaries explicit. All fields are blank reader inputs; no company, compensation, cost, or performance data is supplied. <a href="https://isoglu.com/insights/exhibits/isoglu-2026-gross-margin-is-not-contribution-margin-fig02/">View exhibit</a>.</figcaption>
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A compensation plan can reward the coverage problem it created

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