The Company comes along and decides a value target expectation for the year.

The % growth/decline can be allocated across all or specific accounts either by brand or by product. Hey presto they have a basic P+L for the accounts and company.

Account Managers or finance can then input planned trade spend to deliver a more detailed P+L. Marketing can add in advertising spend to deliver ‘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 accounts together and you have a fully detailed company/market P+L that can be cut by product/brand/sector or account manager.