Capacity means the trips the entered days and departures could support. Demand means the trips customers are assumed to want. In the formulas below, liability means advances still owed as trips or refunds, variable costs go with each trip, and fixed cash means continuing bills. The plan follows money arriving and leaving, not just sales earned.
Capacity = (available days − closures − separate downtime) × departures/day. Completed trips = floor(min(demand, capacity) × (1 − remaining cancellations)). Closed days and maintenance days must not overlap. Inputs represent planning windows, including up to 29 February days; verify the actual year and legal operating dates yourself.
Earned revenue = completed trips × trip revenue. Cash in = earned revenue − previously received deposits applied + new advance deposits. Cash out = trip variable costs + fixed cash + owner draw + one-time repairs + refunds of unearned deposits. Liability = previous liability + advances − applied deposits − deposit refunds. Applied deposits cannot exceed earned service or available liability.
Unrestricted planning cash = bank cash − unearned deposits. The minimum includes the opening balance and every month end; intra-month shortages are not modeled. Include absorbed channel fees consistently in variable cash costs. Taxes, loan proceeds, asset sales, detailed receivables, post-trip refunds and every accounting classification are outside this model unless you explicitly adapt the appropriate inputs with professional advice.
Review the assumptions behind profitability →
