Cigar Box method

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The Cigar Box Method is a toolkit which consists of a series of spreadsheets to help entrepreneurs, notably those in agribusiness in emerging markets, to calculate the costs of goods, margins, contribution, break-even quantity and profitability. It can be used for a single product or a complete portfolio of products. There are six Cigar Box (CB) categories:

• CB1: cost price analysis for one single product,
• CB2: contribution analysis for a range of products,
• CB3: daily monitoring of cost price for a range of products,
• CB4: investment analysis and financial projections with yearly cash flow,
• CB5: cost price based value chain analysis,
• CB6: customer satisfaction analysis.