As we have reported before, the Retail Owners Institute (ROI) provides many free or inexpensive resources. For example, see 1, 2, 3, 4, and 5. 

Here are two other helpful resources from ROI:

• The ROI’s SPEEDY Expense Analyzer for Retailers — “Analyzing business profits? Forecasting or ‘what if…?’ planning? These efforts are easier — and much more useful! — when the expense numbers from your P&L are sorted into five ‘buckets’. And this SPEEDY Expense Analyzer does that for you … automagically!
  

• The Retailer’s PROFIT FINDER — “Are your profits hiding in plain sight? Here’s how to discover them. USE ‘BUCKETS” TO MONITOR, ANALYZE, AND CONSIDER “WHAT IF…?'”