Profit decline issue tree

This issue tree starts with a decline in profit and separates the possible causes into revenue and costs. That is a useful first split because profit is revenue minus costs, so the branches do not overlap and together cover the central equation. The next level turns broad drivers into tests: price, volume, and mix for revenue, and variable or fixed costs for spending. An issue tree is not a list of solutions. It is a structured set of questions that guides analysis. Use evidence to confirm or eliminate each branch, then expand only the areas that matter. It gives readers a concise reference they can reuse when discussing the result with colleagues.