The Pies

The Pies, or Priority In, Earned, and Spent, model describes how money flows through a business. "In" refers to revenue or income coming in from sales or services. "Earned" highlights the value created or captured through operations, representing profit or contribution margin. "Spent" accounts for the expenses or costs associated with running the business. This framework helps managers understand financial performance by tracking how much is earned versus spent, ensuring resources are allocated efficiently. It provides a clear way to analyze profitability and make informed decisions to improve cash flow and financial health.