I am still ready to learn! This morning I came across the term corkscrew calculation and as I had never heard the term before, I looked it up.

I came across a diagram that tried to explain the term but I didn’t like it and created my own.

This is what I saw, imagining that we are setting up a sales or production budget, for example:



The basic formula of this budget is opening stock + production – closing stock = sales. Moreover, this month’s opening stock is equal to last month’s closing stock. That’s an elementary relationship.

Here is the diagram that came with the name corkscrew calculation, my version:



This is a trivial point but doesn’t that look like a saw tooth diagram to you? Me too, so here is my version of something nearer to a corkscrew!



That’s all! I learned the term corkscrew calculation and felt the need to know more!


Duncan Williamson

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