However, Woll cautions that it is difficult to maintain profitability without active management and attention to minimizing pp&b (paper, printing and binding) costs, returns and royalties, and maximizing general and special sales. He provides a number of sample P&L (Profit and Loss) statements showing how the distribution cost (ranging widely from 25 percent to 35 percent of net sales) can result in negative contributions to profit.
Piecing Together the Distribution Puzzle
However, Woll cautions that it is difficult to maintain profitability without active management and attention to minimizing pp&b (paper, printing and binding) costs, returns and royalties, and maximizing general and special sales. He provides a number of sample P&L (Profit and Loss) statements showing how the distribution cost (ranging widely from 25 percent to 35 percent of net sales) can result in negative contributions to profit.