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Strategy resource

The Reallocation Ledger: A Costing and Commitment Tool for Market Moves

Compare new markets on their true cost, payback and reversibility.

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About this resource

Practical material for leadership teams

A new market can look attractive on revenue and disappoint on contribution. The Reallocation Ledger helps leadership teams cost up to three candidate markets on a common basis, covering landed cost, route to market, conformity, working capital and senior time. It then tests each market for payback, concentration and reversibility before placing it on a four-rung commitment ladder. Built for UK SMEs and mid-market businesses changing where they sell.

What this resource covers

  • True market costs including route to market and working capital
  • Payback, concentration and reversibility
  • A staged commitment decision across up to three markets

Who it is for

Founders, executives and boards working on strategy priorities.

Use the document as working material for an individual review or a structured leadership conversation. It is provided without registration and can be revisited whenever the underlying decision or operating context changes.

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