Answer: It is important to use historical information because it allows us to observe what happened in previous periods, to modify what went wrong in the strategy and improve in the future.
To add new lines or changes, you must first observe the utility that is generated, then include in investments the new adjustments that are needed to create the new service line.
Subsequently, the prices corresponding to the income from services, costs and administrative expenses are studied. If the budget is favorable, the expenses associated with the market launch are added.