LPS revenue from the client is included in the revenue forecast, and LPS cost towards the subcontractors is shown among the costs. But the contribution margin on Home is calculated without LPS on both the revenue and cost side. The contribution margin (%) therefore shows the result of the project itself, not the gain or loss on the index regulation.
Where do I see LPS?
Revenue forecast: Contract sum + approved Change Order Client + LPS.
The Cost and revenue development graph on Home: LPS revenue and LPS cost are shown as separate parts.
Billing Schedule Client and the payment plans: LPS per month.
Why is LPS kept out of the contribution margin?
The index regulation follows price increases and is not something the project controls. When it is kept out, the contribution margin (%) can be compared between projects and against the estimate, regardless of how much the index has risen.