Financial Structure and Profitability Analysis through the Costing and Pricing System (FSPA) By Paresh Shah FSPA is designed as a comprehensive contemporary write up based on empirical study undertaken of companies engaged in telecommunication and computer sectors in the developing economy. The study specifically connects three major variables like financial structure, profitability analysis, and costs components to improve upon the profitability. It will also be useful to practicing business managers, executives and officers who want to improve their knowledge and to implement systematical approach through the proper pricing and costing view. The same approach can be slightly modified and can be put in to use by any another industry or sectoral unit.