Profitability Analysis
1. Revenues/SALES, COSTS, PROFIT
For highly detailed plans break out into categories as shown above in the Current Sales Analysis section.
2. Marketing Expenses
Types:
1. Direct – those expenses that can be tied to the product
2. Indirect or Proportional – generally administrative or broad marketing expenses that may be assigned to a product based on some established criteria (e.g., a product’s percentage of overall company sales) Note: not all companies follow this approach
For highly detailed plans break out into categories as shown above in the Current Sales Analysis section.