I need to get the typical cost structure of software development
companies, which mainly focus its business in the public
administration.

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Clarification of Question by kanderino-ga on 18 Jan 2005 10:15 PST

I want to be more specific. I look for the typical cost structure of
at least 2 companies which core business is to produce taylored
software. The companies should have at least 50% of their business in
the public administration.
The answers could be extracted from the results they publish. More
specific I look for the % over sales of:
*Direct cost:
- Commercial
- Marketing & Product Management ( if available )
- Software production
*Indirect cost

I hope this clarifies the question
*Margin