FOLLOW THE MONEY

WALLY'S DOGS

Discover Why the P&L Changed—and Where to Start Asking Questions

A short, practical book for people who run the work—and still have to explain the numbers.

Not an accounting textbook.

Front cover of Wally's Dogs by Brian Manwaring

You got the P&L.

Revenue changed.
Material changed.
Labor changed.
Gross Profit moved.

Now someone wants to know why.

Wally's Dogs shows you where to start.

THE MODEL

Follow the Money

Start with the simplified statement. Learn what can move each line. Then investigate the result instead of guessing at it.

TRY ONE

What happens if Wally changes Price or Volume?

Move a slider. Watch the statement.

1,000
5001,0001,500
$1.00
$0.75$1.00$1.25
Income Statement
LineActual

In this guided example, Material moves with Volume while Labor and Manufacturing Overhead remain fixed.

TWO READER TOOLS

The book teaches. The website lets you work with it.

Simulator

Change familiar drivers one at a time, then use Sandbox when several things move together.

Open Simulator →
Quick Reference

Search the same financial vocabulary used in the book when a term gets in the way of the business underneath it.

Open Quick Reference →
WHO IT IS FOR

For people expected to understand the numbers while running the work.

Frontline supervisors

You know the operation. Now the numbers are part of the job.

New managers

You are expected to explain results without a finance degree.

Operations & manufacturing

Price, Volume, Usage, Labor, Overhead, and Mix are already part of your world.

Working owners & leaders

You need useful questions faster than you need accounting vocabulary.

ABOUT THE AUTHOR

Brian Manwaring

An operations and manufacturing leader writing for capable managers who need to connect the financial statement to the work they can actually observe and influence.