Fictional subscription value pilot

A fictional scheduling service moves from one-time installation fees to subscriptions. Its pilot has100subscribers paying10currency units per month and variable support cost of three per subscriber. Fixed platform costs are500per month before any new acquisition campaign. Over the next month20existing subscribers leave and10new subscribers join. Managers disagree about whether a digital model automatically creates value or whether only the total registered accounts matter. The exercise assumes no receivables, refunds, tax or capacity changes and uses these invented data solely for learning. The team must distinguish contribution from operating result, identify a meaningful retention signal and propose a testable improvement. The case does not assert any actual CIMA syllabus item, market benchmark or promised commercial outcome.