Sales Tool 28

Key Account
Profitability

Not all large accounts are profitable. Model the true P&L on your key accounts after deductions, support costs, slotting, co-op, special terms, and sales overhead.

1Account Revenue

Annual Account Revenue ($)

Account COGS % (gross)

Gross Margin ($)

—

2Account-Specific Deductions

Slotting / Placement Fee ($)

Co-op / MDF (% of rev)

Freight Allowance (% of rev)

Returns / RTV Rate (%)

Early Pay Discount (%)

% Taking EPD

3Account Support Cost

Dedicated Sales Time (hrs/mo)

Sales Rep Cost ($/hr blended)

Account Mgmt Overhead ($/mo)

Annual Samples / Marketing ($)

Total Support Cost ($)

—

Account Net Margin—

Gross
Margin %

—

Net
Margin %

—

Deductions
Rate %

—

Account P&L Waterfall

Gross revenue—

COGS—

Gross Margin—

Slotting—

Co-op / MDF—

Freight allowance—

RTV / returns—

EPD cost—

Revenue After Deductions—

Sales support cost—

Account mgmt overhead—

Samples / marketing—

Account Net Margin—

vs Portfolio Average

Metric	This Account	Portfolio Target

P23-EDU · TWENTY3 IntelligenceSales Tool 28·Key Account Profitability·True Net After Deductions + Support·Account P&L Waterfall·P23-EDU · TWENTY3 IntelligenceSales Tool 28·Key Account Profitability·True Net After Deductions + Support·Account P&L Waterfall·

Key Account Profit Calculator