
130 Operational Risk and Resilience
Profit/loss account – operational failures/no back-up measures
Margins
Turnover $9,297,750.00
Cost of sales: $9,102,497.00
Gross profit $195,252.75 2.1%
Expenses:
Staff $80,000.00
Infrastructure $40,000.00
$120,000.00
Net profit $75,252.75 0.8%
With additional back-up measures:
Total non-operating time = 220 (1 – 0.885) = 25.3 days
The impact of the additional cost of the back-up measure and
improved process reliability coefficient is shown in the updated P/L
account below:
Profit/loss account operational failures/with back-up measures
Margins
Turnover $10,221,750.00
Cost of sales: $10,007,093.25
Gross profit $214,656.75 2.1%
Expenses: ...