Tarifa, Proyecto o Iguala

The learner is an independent management-accounting consultant (controller) in Valladolid, Spain, who has billed every client at the same day rate of EUR 600 for eighteen months and wants recurring income. Over the calendar year 2027 she decides which pricing model fits which client and designs the contracts that deliver it.

Decision 1, January 2027: the six clients who need the monthly close (keep the day rate as needed, a fixed annual contract invoiced in December, or a monthly retainer from April), the defined-scope projects (an estimate at the day rate, a fixed price with a written scope and paid change orders, or a cheaper fixed price without a written scope) and the urgent jobs whose scope nobody knows (a fixed price, the day rate with weekly estimates, or a retainer).

Decision 2: the retainer contract - what it includes (everything on call, defined deliverables with a 12-hour monthly bank and extras billed, or deliverables with free extras), its term (month to month, 24 months with a penalty, or an initial six months then monthly notice) and its monthly price (EUR 900, 1,400 or 2,200).

Decision 3, July: a cost-reduction project priced by the day, as 30 percent of savings with no agreed baseline, or as 20 percent of first-year savings against a signed baseline; a productised fixed-price diagnosis package sold through a partner, an online course or nothing; and payment terms (60 days at the end, 50 percent up front with retainers billed in advance, or 30 days).

Decision 4, October: renewing the retainers for 2028 (same price, a 20 percent discount, or a value review with an inflation update and a higher tier), a quiet November (accept it, bill clients for padded hours nobody worked, or sell a fixed-price year-end package) and a large new retainer (do it all yourself, delegate the routine hours to a supervised junior, or decline).

The model is deterministic: win rates, retainer sign-ups, churn and renewals enter as expected values and drive 2027 fees, recurring fees contracted for 2028, euros per hour worked and hours a week. The score combines the quality of each decision with those four outcomes and is capped when padded hours are invoiced, since billing work that was not done is a breach of contract and may be fraud under Spanish law.

Spanish (primary, Spain) and English.

Una simulación de nivel intermedio para participantes que ya conocen los conceptos básicos de la materia, pensada para programas de máster y MBA.