Collaborative for Technology Entrepreneurship and Commercialization (CTEC)

8 Steps to Creating a Profit and Loss Statement - from The Motley Fool

How to Prepare a Profit and Loss Statement - Business.org

Use Marketline to browse by sector, geography or database to help determine cost structure for goods, manufacturing and labor.

IBISWorld provides statistics for over 700 U.S. industries as categorized by the North American Industry Classification System (NAICS), featuring industry data charts covering parameters such as revenue, employment, imports, wages, domestic demand and value of residential construction. as well as tables depicting annual change and key ratios. Find these under the Key Statistics tab. 

The Industry Analysis tab in Mergent features industry comparisons, characteristics and scatter charts. 

 Other sources include:

• Concentration Ratios by industry sectors, from the Economic Censuses.
• Trends in Regional Industrial Concentration in the United States - Center for Economic Studies (CES) Working Paper.
• QFR - Quarterly Financial Report for Manufacturing, Mining and Trade Corporations - Presents estimated statements of income and retained earnings, balance sheets, and related financial and operating ratios.
• Selected Industry Statistics and Financial Ratios are available for sole proprietorships, S-corporations, and corporations from BizStats.
• Annual Statement Studies from the Risk Management Association (formerly Robert Morris Associates). Gives current and historical ratios for manufacturing, wholesale, retail, and selected service industries. Includes a bibliography of ratio sources for particular industries.
• Standard & Poor's Analyst's Handbook: Composite Corporate Per Share Data by Industries. Provides selected income statement items and ratios in relation to S&P stock price indexes. Up to thirty years of annual data are given for each industry.

Refer to this list of Flowcharts to gain an understanding of the supply chain for certain products or processes.