* COST OF GOODS SOLD SENSITIVITY* TM&P are concerned about current PCOGS relative to revenues. They feel they are high for the Pharmaceutical sector. Your projected revenues at project breakeven (5 years) are Euros 44 Million with Purchase Costs of Euros 26 Million and profit of Euros 6 Million. Show the Profit Leverage Ratio with a reduction of purchase spend (PCOGS) to 50% of revenue (sector standard) and give one example each of what you might consider to achieve this through Strategic, or Operational purchasing management.