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Ítem Modelo de pérdidas y ganancias para obtener la rentabilidad por cliente y por canal(Universidad EAFIT, 2021) Aranda López, Mayra Alejandra; Orozco Echeverry, César AugustoThe growing uncertainty of local markets presents challenges of interest to all companies. It is for this reason that it is necessary to have tools that help to analyze the profitability that customers bring to companies. In this essay an investigation on Business Profitability was developed. The implementation of a tool is proposed through which the Company´s Profit and Loss Statement is obtained (a Mass Consumer Multinational), by Client-Channel to Gross Margin. This is in order to facilitate decision-making, especially by the commercial and financial team. Thanks to the results found, opportunities were detected in some clients that, if implemented, would bring benefits for the company, reducing costs and expenses, and increasing profitability.