Profitability Analysis Using a BI application to carry out this kind of analysis allows the user to establish the profiability of products, groups of products, clients or branches etc. This is an analysis which must be carried out in any company, and is made much simpler by the use of BI and OLAP techniques. To find a correct profitability value, first the costs and revenues should be assigned to each element to be studied. The BI application must be able to group a factory's costs, for example, to later assign them to the products which are made there, or group a sales force's costs to asign them to the products which they sell. The next step in the analysis is to make a ranking of products, or whichever element is being analysed to see the best and worst performers. Unprofitable elements can be eliminated or steps taken to improve their profitability. This analysis also alows the user to see the most profitable elements of the business. These profitable areas will be the ones that competitors will try to enter.