http://www.startupmedlab.it prof. Domenico Nicolò - domenico.nicolo@unirc.it

productionvolumes

sales price revenues

variable costs

(related to sales, logistics outbound and

maketing activities)

variable costs

(related to the production &

logistics inbound) activities

gross margin

net margin

total variable costs

costs of loans

income tax

Profit

FOR EACH PRODUCT /SERVICE (A, B, C)

MONTHLY, QUARTERLY, ANNUAL

inventories

fixed costs (related to

sales, logistics outbound and

maketing activities)

fixed costs(related to the production &

logistics inbound) activities