The Account Manager comes along and puts a volume forecast in by week or month against all sku’s they expect to sell. They input pricing by sku (or it’s imported for them). Hey presto they have a basic P+L for that account.

They or finance can then input planned trade spend at sku level to deliver a more detailed P+L. Marketing can then overlay advertising spend again at sku level if required to deliver  a ‘true’ P+L including marketing contribution.

Finance can then place on top, in detail or spread by allocation, any other costs they see fit.

Add all the account managers together and you have a fully detailed company/market P+L that can be cut by product/brand/sector or account manager.