ABSTRACT

Most companies who use financial metrics live and die by the quarterly report. Some companies are more inclined to look at it monthly as a decision tool and to get a "feel" for the financial numbers to date. Even the monthly interval can be too short to give the necessary "heads up" that a potential problem exists. It is much more preferable to have reliable information available on a much shorter time interval. To view this information daily, enter the on-the-line chart (OTL). The OTL Chart is a simple concept that is based on the rules of Throughput Accounting to allow the user access to the listed information available in real time. Setting up an OTL Chart is very easy. Publishers need to have an estimate for the Operating Expense on a monthly basis. The OTL Chart is strictly a compass to keep publishers heading in the right direction and notify publishers of potential issues when they happen.