http://www.startupmedlab.it prof. Domenico Nicolò - [email protected] production volumes 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