diff --git a/backend/app/controllers/admin/analytics_controller.rb b/backend/app/controllers/admin/analytics_controller.rb
index 34f7a74..03e0ca3 100644
--- a/backend/app/controllers/admin/analytics_controller.rb
+++ b/backend/app/controllers/admin/analytics_controller.rb
@@ -8,6 +8,7 @@ module Admin
         to: parse_date(params[:to]) || Time.zone.today,
         device: params[:device].presence
       }
+      @analytics_preview_active = analytics_preview_active?
 
       scope = AnalyticsPageStat.where(day: @filters[:from]..@filters[:to])
       scope = scope.where(device: @filters[:device]) if @filters[:device].present? && AnalyticsEvent::DEVICES.include?(@filters[:device])
@@ -41,15 +42,23 @@ module Admin
       @page_path = params[:page_path].to_s
       redirect_to admin_analytics_path, alert: t("admin.analytics.missing_path") and return if @page_path.blank?
 
+      from = parse_date(params[:from]) || 7.days.ago.to_date
+      to = parse_date(params[:to]) || Time.zone.today
+      @device_tab_stats = device_tab_stats(@page_path, from, to)
+      device = resolve_heatmap_device(@device_tab_stats, params[:device].presence)
+
       @filters = {
-        from: parse_date(params[:from]) || 7.days.ago.to_date,
-        to: parse_date(params[:to]) || Time.zone.today,
-        device: params[:device].presence,
+        from: from,
+        to: to,
+        device: device,
         layer: params[:layer].to_s
       }
 
-      cells = AnalyticsPageCell.where(page_path: @page_path, day: @filters[:from]..@filters[:to])
-      cells = cells.where(device: @filters[:device]) if @filters[:device].present? && AnalyticsEvent::DEVICES.include?(@filters[:device])
+      cells = AnalyticsPageCell.where(
+        page_path: @page_path,
+        day: @filters[:from]..@filters[:to],
+        device: @filters[:device]
+      )
 
       @click_total = cells.sum(:click_count)
       @move_total = cells.sum(:move_count)
@@ -67,8 +76,11 @@ module Admin
       @max_weight = @cells.values.max.to_i
       @total_points = @cells.values.sum
 
-      stats = AnalyticsPageStat.where(page_path: @page_path, day: @filters[:from]..@filters[:to])
-      stats = stats.where(device: @filters[:device]) if @filters[:device].present? && AnalyticsEvent::DEVICES.include?(@filters[:device])
+      stats = AnalyticsPageStat.where(
+        page_path: @page_path,
+        day: @filters[:from]..@filters[:to],
+        device: @filters[:device]
+      )
       @pageviews = stats.sum(:pageview_count)
       @scroll_samples = stats.sum(:scroll_samples)
       @scroll_sum = stats.sum(:scroll_sum_pct)
@@ -78,8 +90,30 @@ module Admin
       @snapshot = find_snapshot(@page_path, @filters[:device])
     end
 
+    def preview_enable
+      Analytics::Suppress.enable!(cookies)
+      redirect_to preview_return_to(params[:return_to]), notice: t("admin.analytics.preview.enabled")
+    end
+
+    def preview_disable
+      Analytics::Suppress.disable!(cookies)
+      redirect_to admin_analytics_path, notice: t("admin.analytics.preview.disabled")
+    end
+
     private
 
+    def analytics_preview_active?
+      Analytics::Suppress.active?(cookies[Analytics::Suppress::COOKIE_NAME])
+    end
+
+    def preview_return_to(value)
+      path = value.to_s.strip
+      return root_path if path.blank?
+      return path if path.start_with?("/") && !path.start_with?("//")
+
+      admin_analytics_path
+    end
+
     def parse_date(value)
       return nil if value.blank?
 
@@ -88,14 +122,43 @@ module Admin
       nil
     end
 
-    def find_snapshot(page_path, device)
-      scope = AnalyticsPageSnapshot.where(page_path: page_path)
-      if device.present? && AnalyticsEvent::DEVICES.include?(device)
-        snap = scope.find_by(device: device)
-        return snap if snap&.image&.attached?
+    def device_tab_stats(page_path, from, to)
+      cell_totals = AnalyticsPageCell.where(page_path: page_path, day: from..to)
+        .group(:device)
+        .pluck(
+          :device,
+          Arel.sql("SUM(click_count)"),
+          Arel.sql("SUM(move_count)")
+        )
+      cell_by_device = cell_totals.to_h { |device, clicks, moves| [device, { clicks: clicks.to_i, moves: moves.to_i }] }
+
+      pageview_totals = AnalyticsPageStat.where(page_path: page_path, day: from..to)
+        .group(:device)
+        .sum(:pageview_count)
+
+      AnalyticsEvent::DEVICES.index_with do |device|
+        cells = cell_by_device[device] || { clicks: 0, moves: 0 }
+        cells.merge(pageviews: pageview_totals[device].to_i)
+      end
+    end
+
+    def resolve_heatmap_device(tab_stats, requested)
+      if requested.present? && AnalyticsEvent::DEVICES.include?(requested)
+        return requested
       end
 
-      scope.order(captured_at: :desc).detect { |s| s.image.attached? }
+      AnalyticsEvent::DEVICES.max_by do |device|
+        stats = tab_stats[device]
+        stats[:clicks] + stats[:moves] + stats[:pageviews]
+      end
+    end
+
+    def find_snapshot(page_path, device)
+      return nil unless AnalyticsEvent::DEVICES.include?(device)
+
+      AnalyticsPageSnapshot.where(page_path: page_path, device: device)
+        .order(captured_at: :desc)
+        .detect { |snapshot| snapshot.image.attached? }
     end
   end
 end
diff --git a/backend/app/controllers/admin/cost_entries_controller.rb b/backend/app/controllers/admin/cost_entries_controller.rb
new file mode 100644
index 0000000..4b199a0
--- /dev/null
+++ b/backend/app/controllers/admin/cost_entries_controller.rb
@@ -0,0 +1,68 @@
+# frozen_string_literal: true
+
+module Admin
+  class CostEntriesController < Admin::BaseController
+    before_action :set_entry, only: %i[edit update destroy]
+
+    def new
+      @entry = PlatformCostEntry.new(
+        month: parse_month(params[:month]) || Time.zone.today.beginning_of_month,
+        label: PlatformCostEntry::DEFAULT_LABEL
+      )
+    end
+
+    def create
+      @entry = PlatformCostEntry.new(entry_attributes)
+      if @entry.save
+        redirect_to admin_costs_path(month: month_param(@entry.month)), notice: t("admin.flash.cost_entry_created")
+      else
+        flash.now[:alert] = @entry.errors.full_messages.join(", ")
+        render :new, status: :unprocessable_entity
+      end
+    end
+
+    def edit; end
+
+    def update
+      if @entry.update(entry_attributes)
+        redirect_to admin_costs_path(month: month_param(@entry.month)), notice: t("admin.flash.cost_entry_updated")
+      else
+        flash.now[:alert] = @entry.errors.full_messages.join(", ")
+        render :edit, status: :unprocessable_entity
+      end
+    end
+
+    def destroy
+      month = @entry.month
+      @entry.destroy!
+      redirect_to admin_costs_path(month: month_param(month)), notice: t("admin.flash.cost_entry_destroyed")
+    end
+
+    private
+
+    def set_entry
+      @entry = PlatformCostEntry.find(params[:id])
+    end
+
+    def entry_attributes
+      attrs = params.require(:platform_cost_entry).permit(:month, :label, :amount_euros, :notes)
+      if attrs[:amount_euros].present?
+        attrs[:amount_cents] = Billing::EuroAmount.to_cents(attrs.delete(:amount_euros))
+      end
+      attrs[:notes] = nil if attrs[:notes].blank?
+      attrs
+    end
+
+    def parse_month(value)
+      return nil if value.blank?
+
+      Date.strptime(value.to_s, "%Y-%m").beginning_of_month
+    rescue ArgumentError, TypeError
+      nil
+    end
+
+    def month_param(date)
+      date.strftime("%Y-%m")
+    end
+  end
+end
diff --git a/backend/app/controllers/admin/costs_controller.rb b/backend/app/controllers/admin/costs_controller.rb
new file mode 100644
index 0000000..717016b
--- /dev/null
+++ b/backend/app/controllers/admin/costs_controller.rb
@@ -0,0 +1,30 @@
+# frozen_string_literal: true
+
+module Admin
+  class CostsController < Admin::BaseController
+    def index
+      @month = parse_month(params[:month]) || Time.zone.today.beginning_of_month
+      analytics = Admin::CostAnalytics.new(month: @month)
+      @summary = analytics.summary
+      @trend = analytics.trend
+      @clubs = analytics.club_breakdown
+      @entries = PlatformCostEntry.for_month(@month).ordered
+      @month_options = month_options(@month)
+    end
+
+    private
+
+    def parse_month(value)
+      return nil if value.blank?
+
+      Date.strptime(value.to_s, "%Y-%m").beginning_of_month
+    rescue ArgumentError, TypeError
+      nil
+    end
+
+    def month_options(selected)
+      start = selected - 23.months
+      (0..23).map { |i| start + i.months }.reverse
+    end
+  end
+end
diff --git a/backend/app/controllers/analytics/events_controller.rb b/backend/app/controllers/analytics/events_controller.rb
index 33b8bba..765637d 100644
--- a/backend/app/controllers/analytics/events_controller.rb
+++ b/backend/app/controllers/analytics/events_controller.rb
@@ -2,7 +2,13 @@
 
 module Analytics
   class EventsController < ActionController::API
+    include ActionController::Cookies
+
     def create
+      if analytics_suppressed?
+        return render json: { accepted: 0, rejected: 0, suppressed: true }, status: :accepted
+      end
+
       payload = parse_payload
       result = Analytics::Ingest.new(events: payload, remote_ip: request.remote_ip).call
 
@@ -15,6 +21,10 @@ module Analytics
 
     private
 
+    def analytics_suppressed?
+      Analytics::Suppress.active?(cookies[Analytics::Suppress::COOKIE_NAME])
+    end
+
     def parse_payload
       body = request.request_parameters
       return body["events"] if body.is_a?(Hash) && body["events"].is_a?(Array)
diff --git a/backend/app/controllers/analytics/snapshots_controller.rb b/backend/app/controllers/analytics/snapshots_controller.rb
index 575f1e9..8c1c9ce 100644
--- a/backend/app/controllers/analytics/snapshots_controller.rb
+++ b/backend/app/controllers/analytics/snapshots_controller.rb
@@ -2,7 +2,13 @@
 
 module Analytics
   class SnapshotsController < ActionController::API
+    include ActionController::Cookies
+
     def create
+      if analytics_suppressed?
+        return render json: { ok: true, skipped: true, suppressed: true }, status: :accepted
+      end
+
       result = Analytics::SnapshotIngest.new(
         path: params[:path] || params[:page_path],
         device: params[:device],
@@ -17,5 +23,11 @@ module Analytics
 
       render json: { ok: true, skipped: result.skipped }, status: :accepted
     end
+
+    private
+
+    def analytics_suppressed?
+      Analytics::Suppress.active?(cookies[Analytics::Suppress::COOKIE_NAME])
+    end
   end
 end
diff --git a/backend/app/helpers/admin_helper.rb b/backend/app/helpers/admin_helper.rb
index f9a32e9..a260730 100644
--- a/backend/app/helpers/admin_helper.rb
+++ b/backend/app/helpers/admin_helper.rb
@@ -1,4 +1,21 @@
 module AdminHelper
+  def format_euros(cents, precision: 2)
+    return I18n.t("admin.common.dash") if cents.nil?
+
+    format("%.*f €", precision, cents.to_f / 100.0)
+  end
+
+  def format_hours(hours)
+    return I18n.t("admin.common.dash") if hours.nil? || hours.to_f <= 0
+
+    total_minutes = (hours.to_f * 60).round
+    format_duration_minutes(total_minutes)
+  end
+
+  def admin_month_label(month)
+    I18n.l(month, format: "%B %Y")
+  end
+
   def format_bytes(bytes)
     return "—" if bytes.nil?
 
diff --git a/backend/app/models/platform_cost_entry.rb b/backend/app/models/platform_cost_entry.rb
new file mode 100644
index 0000000..d0ac5a5
--- /dev/null
+++ b/backend/app/models/platform_cost_entry.rb
@@ -0,0 +1,51 @@
+# frozen_string_literal: true
+
+class PlatformCostEntry < ApplicationRecord
+  DEFAULT_LABEL = "Piattaforma produzione"
+
+  validates :month, presence: true
+  validates :label, presence: true, length: { maximum: 120 }
+  validates :amount_cents, numericality: { only_integer: true, greater_than: 0 }
+
+  before_validation :normalize_month
+
+  scope :for_month, ->(date) { where(month: date.to_date.beginning_of_month) }
+  scope :ordered, -> { order(month: :desc, created_at: :desc) }
+
+  def month=(value)
+    if value.is_a?(String) && value.match?(/\A\d{4}-\d{2}\z/)
+      super(Date.strptime(value, "%Y-%m"))
+    else
+      super(value)
+    end
+  end
+
+  def amount_euros
+    amount_cents.to_f / 100.0
+  end
+
+  private
+
+  def normalize_month
+    return if month.blank?
+
+    parsed =
+      case month
+      when Date
+        month
+      when Time, ActiveSupport::TimeWithZone
+        month.to_date
+      when String
+        if month.match?(/\A\d{4}-\d{2}\z/)
+          Date.strptime(month, "%Y-%m")
+        else
+          Date.parse(month)
+        end
+      else
+        Date.parse(month.to_s)
+      end
+    self.month = parsed.beginning_of_month
+  rescue ArgumentError, TypeError
+    errors.add(:month, :invalid)
+  end
+end
diff --git a/backend/app/services/admin/cost_analytics.rb b/backend/app/services/admin/cost_analytics.rb
new file mode 100644
index 0000000..66e30f6
--- /dev/null
+++ b/backend/app/services/admin/cost_analytics.rb
@@ -0,0 +1,150 @@
+# frozen_string_literal: true
+
+module Admin
+  class CostAnalytics
+    TREND_MONTHS = 12
+
+    def initialize(month:)
+      @month = month.to_date.beginning_of_month
+    end
+
+    def summary
+      build_period(@month)
+    end
+
+    def trend(months: TREND_MONTHS)
+      start_month = @month - (months - 1).months
+      months_list = (0...months).map { |i| start_month + i.months }
+      months_list.map { |m| build_period(m) }
+    end
+
+    def club_breakdown
+      range = month_range(@month)
+      rows = session_rows(range)
+      total_secs = rows.sum { |row| row.total_secs.to_i }
+      total_cost_cents = PlatformCostEntry.for_month(@month).sum(:amount_cents)
+      revenue_by_club = revenue_by_club(range)
+      storage_by_club = storage_by_club_index
+      club_ids = rows.map(&:club_id)
+      clubs = Club.where(id: club_ids).includes(subscription: :plan).index_by(&:id)
+
+      rows.map do |row|
+        club = clubs[row.club_id]
+        secs = row.total_secs.to_i
+        hours = secs / 3600.0
+        sessions_count = row.sessions_count.to_i
+        share = total_secs.positive? ? secs.to_f / total_secs : 0.0
+        allocated_cents = (total_cost_cents * share).round
+        revenue_cents = revenue_by_club[row.club_id].to_i
+        storage_bytes = storage_by_club[row.club_id].to_i
+
+        {
+          club_id: row.club_id,
+          club_name: row.club_name,
+          plan_slug: club&.subscription&.plan&.slug,
+          sessions: sessions_count,
+          hours: hours.round(2),
+          hours_share_pct: (share * 100).round(1),
+          allocated_cost_cents: allocated_cents,
+          revenue_cents: revenue_cents,
+          margin_cents: revenue_cents - allocated_cents,
+          cost_per_hour_cents: hours.positive? ? (allocated_cents / hours).round : nil,
+          cost_per_session_cents: sessions_count.positive? ? (allocated_cents / sessions_count) : nil,
+          storage_bytes: storage_bytes
+        }
+      end.sort_by { |row| [-row[:hours], row[:club_name]] }
+    end
+
+    private
+
+    def build_period(month)
+      range = month_range(month)
+      cost_cents = PlatformCostEntry.for_month(month).sum(:amount_cents)
+      sessions_scope = ended_sessions.where(ended_at: range)
+      total_secs = sessions_scope.sum(:total_duration_secs).to_i
+      hours = total_secs / 3600.0
+      sessions = sessions_scope.count
+      clubs_active = distinct_active_clubs(range)
+      revenue_cents = Billing::Payment.where(status: "paid", paid_at: range).sum(:amount_cents)
+      storage_bytes = Recording.ready.sum(:byte_size).to_i
+      storage_gb = storage_bytes.positive? ? storage_bytes / (1024.0**3) : 0.0
+
+      kpis = compute_kpis(
+        cost_cents: cost_cents,
+        hours: hours,
+        sessions: sessions,
+        clubs_active: clubs_active,
+        revenue_cents: revenue_cents,
+        storage_gb: storage_gb
+      )
+
+      {
+        month: month,
+        cost_cents: cost_cents,
+        sessions: sessions,
+        hours: hours.round(2),
+        clubs_active: clubs_active,
+        revenue_cents: revenue_cents,
+        storage_bytes: storage_bytes,
+        **kpis
+      }
+    end
+
+    def compute_kpis(cost_cents:, hours:, sessions:, clubs_active:, revenue_cents:, storage_gb:)
+      margin_cents = revenue_cents.to_i - cost_cents.to_i
+      margin_pct = revenue_cents.to_i.positive? ? ((margin_cents.to_f / revenue_cents.to_i) * 100).round(1) : nil
+      hours_f = hours.to_f
+      sessions_i = sessions.to_i
+      clubs_i = clubs_active.to_i
+      storage_f = storage_gb.to_f
+      cost_i = cost_cents.to_i
+
+      {
+        cost_per_hour_cents: hours_f.positive? ? (cost_i / hours_f).round : nil,
+        cost_per_session_cents: sessions_i.positive? ? (cost_i / sessions_i) : nil,
+        cost_per_club_cents: clubs_i.positive? ? (cost_i / clubs_i) : nil,
+        revenue_per_hour_cents: hours_f.positive? ? (revenue_cents.to_i / hours_f).round : nil,
+        cost_per_gb_cents: storage_f.positive? ? (cost_i / storage_f).round : nil,
+        margin_cents: margin_cents,
+        margin_pct: margin_pct
+      }
+    end
+
+    def month_range(month)
+      month.beginning_of_month.beginning_of_day..month.end_of_month.end_of_day
+    end
+
+    def ended_sessions
+      StreamSession.where(status: "ended")
+    end
+
+    def distinct_active_clubs(range)
+      ended_sessions
+        .where(ended_at: range)
+        .joins(match: { team: :club })
+        .distinct
+        .count("clubs.id")
+    end
+
+    def session_rows(range)
+      ended_sessions
+        .where(ended_at: range)
+        .joins(match: { team: :club })
+        .group("clubs.id", "clubs.name")
+        .select(
+          "clubs.id AS club_id",
+          "clubs.name AS club_name",
+          "COUNT(stream_sessions.id) AS sessions_count",
+          "SUM(stream_sessions.total_duration_secs) AS total_secs"
+        )
+    end
+
+    def revenue_by_club(range)
+      Billing::Payment.where(status: "paid", paid_at: range).group(:club_id).sum(:amount_cents)
+    end
+
+    def storage_by_club_index
+      Recording.ready.joins(:team).group("teams.club_id").sum(:byte_size)
+    end
+  end
+end
diff --git a/backend/app/services/analytics/suppress.rb b/backend/app/services/analytics/suppress.rb
new file mode 100644
index 0000000..82df169
--- /dev/null
+++ b/backend/app/services/analytics/suppress.rb
@@ -0,0 +1,42 @@
+# frozen_string_literal: true
+
+module Analytics
+  module Suppress
+    COOKIE_NAME = "mltv_analytics_suppress"
+    COOKIE_MAX_AGE = 7 * 24 * 60 * 60
+
+    module_function
+
+    def active?(cookie_value)
+      cookie_value.to_s == "1"
+    end
+
+    def enable!(cookie_jar)
+      cookie_jar[COOKIE_NAME] = cookie_options(value: "1", expires: COOKIE_MAX_AGE.seconds.from_now)
+    end
+
+    def disable!(cookie_jar)
+      cookie_jar.delete(
+        COOKIE_NAME,
+        path: "/",
+        same_site: :lax,
+        secure: cookie_secure?
+      )
+    end
+
+    def cookie_options(value:, expires:)
+      {
+        value: value,
+        expires: expires,
+        path: "/",
+        httponly: true,
+        same_site: :lax,
+        secure: cookie_secure?
+      }
+    end
+
+    def cookie_secure?
+      Rails.application.config.force_ssl || Rails.env.production?
+    end
+  end
+end
diff --git a/backend/app/views/admin/analytics/index.html.erb b/backend/app/views/admin/analytics/index.html.erb
index ba91254..80f2226 100644
--- a/backend/app/views/admin/analytics/index.html.erb
+++ b/backend/app/views/admin/analytics/index.html.erb
@@ -5,6 +5,32 @@
   <p class="muted admin-page-sub"><%= t("admin.analytics.index.lead") %></p>
 </div>
 
+<section class="panel admin-analytics-preview">
+  <h3><%= t("admin.analytics.preview.title") %></h3>
+  <p class="muted admin-table-sub"><%= t("admin.analytics.preview.lead") %></p>
+  <% if @analytics_preview_active %>
+    <p class="admin-analytics-preview__status"><%= t("admin.analytics.preview.active") %></p>
+    <div class="admin-filter-actions">
+      <%= button_to t("admin.analytics.preview.disable"),
+            admin_analytics_preview_path,
+            method: :delete,
+            class: "admin-btn admin-btn--outline admin-btn--sm" %>
+      <%= link_to t("admin.analytics.preview.open_site"),
+            root_path,
+            class: "admin-btn admin-btn--primary admin-btn--sm",
+            target: "_blank",
+            rel: "noopener" %>
+    </div>
+  <% else %>
+    <div class="admin-filter-actions">
+      <%= button_to t("admin.analytics.preview.enable"),
+            admin_analytics_preview_path(return_to: root_path),
+            method: :post,
+            class: "admin-btn admin-btn--primary admin-btn--sm" %>
+    </div>
+  <% end %>
+</section>
+
 <div class="panel admin-sessions-filters">
   <%= form_with url: admin_analytics_path, method: :get, local: true, class: "admin-filter-form" do %>
     <div class="admin-filter-grid">
@@ -58,8 +84,9 @@
               <td class="muted"><%= avg %>%</td>
               <td class="muted"><%= row[:max_scroll] %>%</td>
               <td>
-                <%= link_to t("admin.analytics.index.heatmap"),
-                      admin_analytics_page_path(page_path: row[:page_path], from: @filters[:from], to: @filters[:to], device: @filters[:device]) %>
+                <% heatmap_params = { page_path: row[:page_path], from: @filters[:from], to: @filters[:to] } %>
+                <% heatmap_params[:device] = @filters[:device] if @filters[:device].present? %>
+                <%= link_to t("admin.analytics.index.heatmap"), admin_analytics_page_path(heatmap_params) %>
               </td>
             </tr>
           <% end %>
diff --git a/backend/app/views/admin/analytics/show.html.erb b/backend/app/views/admin/analytics/show.html.erb
index 4c83ff9..76395f1 100644
--- a/backend/app/views/admin/analytics/show.html.erb
+++ b/backend/app/views/admin/analytics/show.html.erb
@@ -3,7 +3,7 @@
 <div class="admin-page-head admin-session-head">
   <div>
     <p class="muted admin-page-sub">
-      <%= link_to t("admin.analytics.show.back"), admin_analytics_path(from: @filters[:from], to: @filters[:to], device: @filters[:device]) %>
+      <%= link_to t("admin.analytics.show.back"), admin_analytics_path(from: @filters[:from], to: @filters[:to]) %>
     </p>
     <h2 class="admin-page-title"><%= t("admin.analytics.show.title") %></h2>
     <p><code class="admin-mono"><%= @page_path %></code></p>
@@ -11,8 +11,32 @@
 </div>
 
 <div class="panel admin-sessions-filters">
+  <p class="admin-filter-field" style="margin-bottom: 0.75rem;">
+    <span><%= t("admin.analytics.show.device_tabs_label") %></span>
+  </p>
+  <div class="admin-locale-tabs" role="tablist">
+    <% AnalyticsEvent::DEVICES.each do |device| %>
+      <% stats = @device_tab_stats[device] %>
+      <% active = @filters[:device] == device %>
+      <%= link_to admin_analytics_page_path(
+            page_path: @page_path,
+            from: @filters[:from],
+            to: @filters[:to],
+            device: device,
+            layer: @filters[:layer]
+          ),
+          class: "admin-locale-tab #{'is-active' if active}",
+          role: "tab",
+          "aria-selected": active do %>
+        <%= t("admin.analytics.devices.#{device}") %>
+        <span class="admin-device-tab-count"><%= stats[:pageviews] %></span>
+      <% end %>
+    <% end %>
+  </div>
+
   <%= form_with url: admin_analytics_page_path, method: :get, local: true, class: "admin-filter-form" do %>
     <%= hidden_field_tag :page_path, @page_path %>
+    <%= hidden_field_tag :device, @filters[:device] %>
     <div class="admin-filter-grid">
       <label class="admin-filter-field">
         <span><%= t("admin.analytics.filters.from") %></span>
@@ -22,14 +46,6 @@
         <span><%= t("admin.analytics.filters.to") %></span>
         <%= date_field_tag :to, @filters[:to] %>
       </label>
-      <label class="admin-filter-field">
-        <span><%= t("admin.analytics.filters.device") %></span>
-        <%= select_tag :device,
-              options_for_select(
-                [[t("admin.analytics.filters.any"), ""]] + AnalyticsEvent::DEVICES.map { |d| [d, d] },
-                @filters[:device]
-              ) %>
-      </label>
       <label class="admin-filter-field">
         <span><%= t("admin.analytics.filters.layer") %></span>
         <%= select_tag :layer,
@@ -91,7 +107,12 @@
   <h3>
     <%= @filters[:layer] == "click" ? t("admin.analytics.show.heatmap_clicks") : t("admin.analytics.show.heatmap_moves") %>
   </h3>
-  <p class="muted admin-table-sub"><%= t("admin.analytics.show.heatmap_hint") %></p>
+  <p class="muted admin-table-sub">
+    <%= t(
+          "admin.analytics.show.heatmap_hint",
+          device: t("admin.analytics.devices.#{@filters[:device]}")
+        ) %>
+  </p>
 
   <% if @cells.any? %>
     <div class="admin-heatmap-stage" id="admin-heatmap-stage">
@@ -115,13 +136,20 @@
           ></canvas>
         </div>
         <p class="muted admin-table-sub" style="margin: 0.75rem 1rem 1rem;">
-          <%= t("admin.analytics.show.snapshot_meta",
-                device: @snapshot.device,
-                at: l(@snapshot.captured_at, format: :short)) %>
+          <%= t(
+                "admin.analytics.show.snapshot_meta",
+                device: t("admin.analytics.devices.#{@snapshot.device}"),
+                at: l(@snapshot.captured_at, format: :short)
+              ) %>
         </p>
       <% else %>
         <div class="admin-heatmap-fallback" aria-hidden="true"></div>
-        <p class="muted admin-heatmap-fallback-note"><%= t("admin.analytics.show.snapshot_missing") %></p>
+        <p class="muted admin-heatmap-fallback-note">
+          <%= t(
+                "admin.analytics.show.snapshot_missing",
+                device: t("admin.analytics.devices.#{@filters[:device]}")
+              ) %>
+        </p>
         <canvas
           id="admin-heatmap"
           class="admin-heatmap-overlay"
diff --git a/backend/app/views/admin/cost_entries/_form.html.erb b/backend/app/views/admin/cost_entries/_form.html.erb
new file mode 100644
index 0000000..72eb22e
--- /dev/null
+++ b/backend/app/views/admin/cost_entries/_form.html.erb
@@ -0,0 +1,34 @@
+<%= form_with model: @entry, url: url, method: method, local: true, class: "admin-filter-form" do |f| %>
+  <div class="admin-filter-grid">
+    <label class="admin-filter-field">
+      <span><%= t("admin.costs.entries.month") %></span>
+      <%= text_field_tag "platform_cost_entry[month]",
+            @entry.month&.strftime("%Y-%m"),
+            type: "month",
+            required: true %>
+    </label>
+    <label class="admin-filter-field">
+      <span><%= t("admin.costs.entries.label") %></span>
+      <%= f.text_field :label, required: true, maxlength: 120 %>
+      <span class="muted admin-table-sub"><%= t("admin.costs.entries.label_hint") %></span>
+    </label>
+    <label class="admin-filter-field">
+      <span><%= t("admin.costs.entries.amount") %></span>
+      <%= number_field_tag "platform_cost_entry[amount_euros]",
+            (@entry.amount_cents.to_f / 100.0 if @entry.amount_cents.present?),
+            step: 0.01,
+            min: 0.01,
+            required: true %>
+    </label>
+    <label class="admin-filter-field" style="grid-column: span 2;">
+      <span><%= t("admin.costs.entries.notes") %></span>
+      <%= f.text_area :notes, rows: 3 %>
+    </label>
+  </div>
+  <div class="admin-filter-actions">
+    <%= f.submit t("admin.costs.entries.save"), class: "admin-btn admin-btn--primary admin-btn--sm" %>
+    <%= link_to t("admin.costs.entries.cancel"),
+          admin_costs_path(month: @entry.month&.strftime("%Y-%m")),
+          class: "admin-btn admin-btn--outline admin-btn--sm" %>
+  </div>
+<% end %>
diff --git a/backend/app/views/admin/cost_entries/edit.html.erb b/backend/app/views/admin/cost_entries/edit.html.erb
new file mode 100644
index 0000000..54b8eef
--- /dev/null
+++ b/backend/app/views/admin/cost_entries/edit.html.erb
@@ -0,0 +1,10 @@
+<% content_for :body_class, "admin-body" %>
+
+<div class="admin-page-head">
+  <h2 class="admin-page-title"><%= t("admin.costs.entries.edit_title") %></h2>
+  <p class="muted admin-page-sub"><%= @entry.label %> · <%= admin_month_label(@entry.month) %></p>
+</div>
+
+<section class="panel">
+  <%= render "form", url: admin_cost_entry_path(@entry), method: :patch %>
+</section>
diff --git a/backend/app/views/admin/cost_entries/new.html.erb b/backend/app/views/admin/cost_entries/new.html.erb
new file mode 100644
index 0000000..ec1e5cd
--- /dev/null
+++ b/backend/app/views/admin/cost_entries/new.html.erb
@@ -0,0 +1,9 @@
+<% content_for :body_class, "admin-body" %>
+
+<div class="admin-page-head">
+  <h2 class="admin-page-title"><%= t("admin.costs.entries.new_title") %></h2>
+</div>
+
+<section class="panel">
+  <%= render "form", url: admin_cost_entries_path, method: :post %>
+</section>
diff --git a/backend/app/views/admin/costs/index.html.erb b/backend/app/views/admin/costs/index.html.erb
new file mode 100644
index 0000000..42255eb
--- /dev/null
+++ b/backend/app/views/admin/costs/index.html.erb
@@ -0,0 +1,197 @@
+<% content_for :body_class, "admin-body" %>
+<% content_for :head do %>
+  <script>
+    window.adminCostTrend = <%= raw @trend.to_json %>;
+    window.adminCostI18n = {
+      cost: <%= raw t("admin.costs.charts.cost_revenue").to_json %>,
+      revenue: <%= raw t("admin.costs.kpi.revenue").to_json %>,
+      margin: <%= raw t("admin.costs.kpi.margin").to_json %>,
+      costPerHour: <%= raw t("admin.costs.charts.cost_per_hour").to_json %>,
+      hours: <%= raw t("admin.costs.charts.hours").to_json %>
+    };
+  </script>
+  <script src="https://cdn.jsdelivr.net/npm/chart.js@4.4.1/dist/chart.umd.min.js" crossorigin="anonymous"></script>
+  <script src="/admin-costs.js?v=1" defer></script>
+<% end %>
+
+<div class="admin-page-head">
+  <h2 class="admin-page-title"><%= t("admin.costs.index.title") %></h2>
+  <p class="muted admin-page-sub"><%= t("admin.costs.index.lead") %></p>
+</div>
+
+<div class="panel admin-sessions-filters">
+  <%= form_with url: admin_costs_path, method: :get, local: true, class: "admin-filter-form" do %>
+    <div class="admin-filter-grid">
+      <label class="admin-filter-field">
+        <span><%= t("admin.costs.index.month") %></span>
+        <%= select_tag :month,
+              options_for_select(
+                @month_options.map { |m| [admin_month_label(m), m.strftime("%Y-%m")] },
+                @month.strftime("%Y-%m")
+              ) %>
+      </label>
+    </div>
+    <div class="admin-filter-actions">
+      <%= submit_tag t("admin.costs.index.apply"), class: "admin-btn admin-btn--primary admin-btn--sm" %>
+      <%= link_to t("admin.costs.index.add_entry"),
+            new_admin_cost_entry_path(month: @month.strftime("%Y-%m")),
+            class: "admin-btn admin-btn--outline admin-btn--sm" %>
+    </div>
+  <% end %>
+</div>
+
+<section class="kpi-grid">
+  <div class="kpi-card kpi-card--accent">
+    <div class="kpi-label"><%= t("admin.costs.kpi.platform_cost") %></div>
+    <div class="kpi-value"><%= format_euros(@summary[:cost_cents]) %></div>
+    <div class="kpi-sub"><%= admin_month_label(@month) %></div>
+  </div>
+  <div class="kpi-card">
+    <div class="kpi-label"><%= t("admin.costs.kpi.revenue") %></div>
+    <div class="kpi-value"><%= format_euros(@summary[:revenue_cents]) %></div>
+    <div class="kpi-sub">
+      <%= t("admin.costs.kpi.margin") %>: <%= format_euros(@summary[:margin_cents]) %>
+      <% if @summary[:margin_pct] %>
+        · <%= @summary[:margin_pct] %>%
+      <% end %>
+    </div>
+  </div>
+  <div class="kpi-card">
+    <div class="kpi-label"><%= t("admin.costs.kpi.cost_per_hour") %></div>
+    <div class="kpi-value"><%= format_euros(@summary[:cost_per_hour_cents]) %></div>
+    <div class="kpi-sub">
+      <%= t("admin.costs.kpi.revenue_per_hour") %>: <%= format_euros(@summary[:revenue_per_hour_cents]) %>
+    </div>
+  </div>
+  <div class="kpi-card">
+    <div class="kpi-label"><%= t("admin.costs.kpi.hours") %></div>
+    <div class="kpi-value"><%= format_hours(@summary[:hours]) %></div>
+    <div class="kpi-sub">
+      <%= t("admin.costs.kpi.sessions") %>: <%= @summary[:sessions] %>
+      · <%= t("admin.costs.kpi.clubs_active") %>: <%= @summary[:clubs_active] %>
+    </div>
+  </div>
+  <div class="kpi-card">
+    <div class="kpi-label"><%= t("admin.costs.kpi.cost_per_session") %></div>
+    <div class="kpi-value"><%= format_euros(@summary[:cost_per_session_cents]) %></div>
+    <div class="kpi-sub"><%= t("admin.costs.kpi.cost_per_club") %>: <%= format_euros(@summary[:cost_per_club_cents]) %></div>
+  </div>
+  <div class="kpi-card">
+    <div class="kpi-label"><%= t("admin.costs.kpi.storage") %></div>
+    <div class="kpi-value" style="font-size:1.2rem"><%= format_bytes(@summary[:storage_bytes]) %></div>
+    <div class="kpi-sub">
+      <%= t("admin.costs.kpi.cost_per_gb") %>: <%= format_euros(@summary[:cost_per_gb_cents]) %>
+      · <%= t("admin.costs.kpi.storage_note") %>
+    </div>
+  </div>
+</section>
+
+<section class="panel" style="margin-bottom:1.25rem">
+  <h3><%= t("admin.costs.index.trends_title") %></h3>
+  <div class="charts-grid">
+    <div class="chart-card">
+      <h3><%= t("admin.costs.charts.cost_revenue") %></h3>
+      <div class="chart-wrap"><canvas id="chart-cost-revenue"></canvas></div>
+    </div>
+    <div class="chart-card">
+      <h3><%= t("admin.costs.charts.cost_per_hour") %></h3>
+      <div class="chart-wrap"><canvas id="chart-cost-hour"></canvas></div>
+    </div>
+    <div class="chart-card">
+      <h3><%= t("admin.costs.charts.hours") %></h3>
+      <div class="chart-wrap"><canvas id="chart-hours"></canvas></div>
+    </div>
+  </div>
+</section>
+
+<section class="panel" style="margin-bottom:1.25rem">
+  <h3><%= t("admin.costs.index.entries_title") %></h3>
+  <p class="muted admin-table-sub"><%= t("admin.costs.index.entries_lead") %></p>
+  <% if @entries.any? %>
+    <div class="admin-table-wrap">
+      <table class="admin-table">
+        <thead>
+          <tr>
+            <th><%= t("admin.costs.table.label") %></th>
+            <th><%= t("admin.costs.table.amount") %></th>
+            <th><%= t("admin.costs.table.notes") %></th>
+            <th></th>
+          </tr>
+        </thead>
+        <tbody>
+          <% @entries.each do |entry| %>
+            <tr>
+              <td><strong><%= entry.label %></strong></td>
+              <td><%= format_euros(entry.amount_cents) %></td>
+              <td class="muted"><%= entry.notes.presence || t("admin.common.dash") %></td>
+              <td class="admin-actions">
+                <%= link_to t("admin.announcements.actions.edit"),
+                      edit_admin_cost_entry_path(entry),
+                      class: "admin-btn admin-btn--sm" %>
+                <%= button_to t("admin.costs.entries.delete"),
+                      admin_cost_entry_path(entry),
+                      method: :delete,
+                      class: "admin-btn admin-btn--sm admin-btn--danger",
+                      form: { data: { confirm: t("admin.costs.entries.delete_confirm") } } %>
+              </td>
+            </tr>
+          <% end %>
+        </tbody>
+        <tfoot>
+          <tr>
+            <th><%= t("admin.costs.kpi.platform_cost") %></th>
+            <th><%= format_euros(@summary[:cost_cents]) %></th>
+            <th colspan="2"></th>
+          </tr>
+        </tfoot>
+      </table>
+    </div>
+  <% else %>
+    <p class="empty"><%= t("admin.costs.index.no_entries") %></p>
+  <% end %>
+</section>
+
+<section class="panel">
+  <h3><%= t("admin.costs.index.clubs_title") %></h3>
+  <p class="muted admin-table-sub"><%= t("admin.costs.index.clubs_lead") %></p>
+  <% if @clubs.any? %>
+    <div class="admin-table-wrap">
+      <table class="admin-table">
+        <thead>
+          <tr>
+            <th><%= t("admin.costs.table.club") %></th>
+            <th><%= t("admin.costs.table.plan") %></th>
+            <th><%= t("admin.costs.table.hours") %></th>
+            <th><%= t("admin.costs.table.hours_share") %></th>
+            <th><%= t("admin.costs.table.allocated_cost") %></th>
+            <th><%= t("admin.costs.table.revenue") %></th>
+            <th><%= t("admin.costs.table.margin") %></th>
+            <th><%= t("admin.costs.table.cost_per_hour") %></th>
+            <th><%= t("admin.costs.table.cost_per_session") %></th>
+            <th><%= t("admin.costs.table.storage") %></th>
+          </tr>
+        </thead>
+        <tbody>
+          <% @clubs.each do |row| %>
+            <tr>
+              <td>
+                <%= link_to row[:club_name], admin_club_path(row[:club_id]), class: "admin-table-strong" %>
+              </td>
+              <td class="muted"><%= row[:plan_slug] || t("admin.common.dash") %></td>
+              <td><%= format_hours(row[:hours]) %></td>
+              <td class="muted"><%= row[:hours_share_pct] %>%</td>
+              <td><%= format_euros(row[:allocated_cost_cents]) %></td>
+              <td><%= format_euros(row[:revenue_cents]) %></td>
+              <td><%= format_euros(row[:margin_cents]) %></td>
+              <td><%= format_euros(row[:cost_per_hour_cents]) %></td>
+              <td><%= format_euros(row[:cost_per_session_cents]) %></td>
+              <td class="muted"><%= format_bytes(row[:storage_bytes]) %></td>
+            </tr>
+          <% end %>
+        </tbody>
+      </table>
+    </div>
+  <% else %>
+    <p class="empty"><%= t("admin.costs.index.no_clubs") %></p>
+  <% end %>
+</section>
diff --git a/backend/app/views/layouts/admin.html.erb b/backend/app/views/layouts/admin.html.erb
index de565c8..fc618e0 100644
--- a/backend/app/views/layouts/admin.html.erb
+++ b/backend/app/views/layouts/admin.html.erb
@@ -6,6 +6,7 @@
   <meta name="robots" content="noindex, nofollow">
   <%= csrf_meta_tags %>
   <link rel="stylesheet" href="/admin.css?v=15">
+  <%= yield :head %>
   <% if content_for?(:replay_archive_styles) %>
     <link rel="stylesheet" href="/marketing.css?v=42">
   <% end %>
@@ -32,6 +33,7 @@
         <%= link_to t("admin.layout.nav.youtube"), admin_youtube_platform_path, class: ("active" if controller_name == "youtube") %>
         <%= link_to t("admin.layout.nav.sessions"), admin_sessions_path, class: ("active" if controller_name == "sessions") %>
         <%= link_to t("admin.layout.nav.analytics"), admin_analytics_path, class: ("active" if controller_name == "analytics") %>
+        <%= link_to t("admin.layout.nav.costs"), admin_costs_path, class: ("active" if controller_name.in?(%w[costs cost_entries])) %>
         <%= link_to t("admin.layout.nav.stream_nodes"), admin_stream_nodes_path, class: ("active" if controller_name == "stream_nodes") %>
         <%= link_to t("admin.layout.nav.password"), edit_admin_password_path %>
         <%= button_to t("admin.layout.nav.logout"), admin_logout_path, method: :delete %>
diff --git a/backend/app/views/layouts/marketing.html.erb b/backend/app/views/layouts/marketing.html.erb
index 845d110..2904ce0 100644
--- a/backend/app/views/layouts/marketing.html.erb
+++ b/backend/app/views/layouts/marketing.html.erb
@@ -7,9 +7,10 @@
     <meta name="application-name" content="Match Live TV">
     <%= csrf_meta_tags %>
     <%= render "shared/meta_tags" %>
+    <%= render "shared/analytics_suppress" %>
     <%= yield :head %>
     <link rel="stylesheet" href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/6.5.2/css/all.min.css" integrity="sha512-SnH5WK+bZxgPHs44uWIX+LLJAJ9/2PkPKZ5QiAj6Ta86w+fsb2TkcmfRyVX3pBnMFcV7oQPJkl9QevSCWr3W6A==" crossorigin="anonymous" referrerpolicy="no-referrer">
-    <link rel="stylesheet" href="/marketing.css?v=76">
+    <link rel="stylesheet" href="/marketing.css?v=77">
   </head>
   <body data-confirm-i18n='<%= raw confirm_dialog_i18n_json %>'<% if MatchLiveTv.google_analytics_configured? %> data-ga-id="<%= MatchLiveTv.google_analytics_measurement_id %>"<% end %>>
     <%= render "shared/cookie_banner" %>
@@ -26,7 +27,7 @@
     <script src="/password-toggle.js?v=2" defer></script>
     <link rel="stylesheet" href="/confirm-forms.css?v=4">
     <script src="/confirm-forms.js?v=7" defer></script>
-    <script src="/site-analytics.js?v=4" defer></script>
-    <script src="/cookie-consent.js?v=2" defer></script>
+    <script src="/site-analytics.js?v=5" defer></script>
+    <script src="/cookie-consent.js?v=3" defer></script>
   </body>
 </html>
diff --git a/backend/app/views/layouts/marketing_live.html.erb b/backend/app/views/layouts/marketing_live.html.erb
index 7b49751..277e89b 100644
--- a/backend/app/views/layouts/marketing_live.html.erb
+++ b/backend/app/views/layouts/marketing_live.html.erb
@@ -6,8 +6,9 @@
     <title><%= content_for?(:title) ? yield(:title) : "Match Live TV" %></title>
     <%= csrf_meta_tags %>
     <%= render "shared/meta_tags" %>
+    <%= render "shared/analytics_suppress" %>
     <link rel="stylesheet" href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/6.5.2/css/all.min.css" integrity="sha512-SnH5WK+bZxgPHs44uWIX+LLJAJ9/2PkPKZ5QiAj6Ta86w+fsb2TkcmfRyVX3pBnMFcV7oQPJkl9QevSCWr3W6A==" crossorigin="anonymous" referrerpolicy="no-referrer">
-    <link rel="stylesheet" href="/marketing.css?v=76">
+    <link rel="stylesheet" href="/marketing.css?v=77">
     <link rel="stylesheet" href="/live.css?v=26">
     <%= yield :head %>
   </head>
@@ -21,7 +22,7 @@
     <%= render "shared/marketing_footer" %>
     <link rel="stylesheet" href="/confirm-forms.css?v=4">
     <script src="/confirm-forms.js?v=7" defer></script>
-    <script src="/site-analytics.js?v=4" defer></script>
-    <script src="/cookie-consent.js?v=2" defer></script>
+    <script src="/site-analytics.js?v=5" defer></script>
+    <script src="/cookie-consent.js?v=3" defer></script>
   </body>
 </html>
diff --git a/backend/app/views/shared/_analytics_suppress.html.erb b/backend/app/views/shared/_analytics_suppress.html.erb
new file mode 100644
index 0000000..d3a454b
--- /dev/null
+++ b/backend/app/views/shared/_analytics_suppress.html.erb
@@ -0,0 +1,7 @@
+<% if Analytics::Suppress.active?(cookies[Analytics::Suppress::COOKIE_NAME]) %>
+  <meta name="mltv-analytics-suppress" content="1">
+  <div class="mltv-preview-badge" role="status">
+    <span><%= t("ui.analytics_preview.badge") %></span>
+    <%= link_to t("ui.analytics_preview.manage"), admin_analytics_path, class: "mltv-preview-badge__link" %>
+  </div>
+<% end %>
diff --git a/backend/config/locales/admin.de.yml b/backend/config/locales/admin.de.yml
index a421c51..8010b44 100644
--- a/backend/config/locales/admin.de.yml
+++ b/backend/config/locales/admin.de.yml
@@ -11,6 +11,7 @@ de:
         youtube: YouTube
         sessions: Sitzungen
         analytics: Analytics
+        costs: Kosten
         stream_nodes: Stream-Knoten
         password: Passwort
         logout: Abmelden
@@ -50,6 +51,9 @@ de:
       announcement_created: Hinweis gespeichert
       announcement_updated: Hinweis aktualisiert
       announcement_destroyed: Hinweis gelöscht
+      cost_entry_created: Kostenposition gespeichert.
+      cost_entry_updated: Kostenposition aktualisiert.
+      cost_entry_destroyed: Kostenposition gelöscht.
     common:
       free_plan: Free
       yes: "Ja"
@@ -371,6 +375,10 @@ de:
         layer: Ebene
         layer_move: Mausbewegungen
         layer_click: Klicks
+      devices:
+        mobile: Mobil
+        tablet: Tablet
+        desktop: Desktop
       index:
         title: Website-Analytics
         lead: Aggregierte First-Party-Heatmaps (Bewegung/Klick) und Scrolltiefe, nur mit Statistik-Einwilligung. Keine personenbezogenen Daten.
@@ -391,14 +399,24 @@ de:
         scroll_hint: "Durchschnitt %{avg}% · Maximum %{max}%"
         heatmap_moves: Mausbewegungs-Karte
         heatmap_clicks: Klickkarte
-        heatmap_hint: Farbiges Overlay auf dem Seiten-Screenshot. Grün = wenig, Rot = viel.
+        heatmap_hint: Farbiges Overlay auf dem %{device}-Screenshot. Grün = wenig, Rot = viel. Daten werden nicht zwischen Geräten gemischt.
+        device_tabs_label: Gerät
         preview_title: Seiten-Screenshot
         preview_unavailable: Vorschau für Pfade mit Platzhalter nicht verfügbar (z. B. /clubs/:id).
-        snapshot_missing: Noch kein Screenshot. Seite mit Analytics-Einwilligung (Desktop) besuchen und erneut versuchen.
+        snapshot_missing: Noch kein Screenshot für %{device}. Seite auf diesem Gerät mit Analytics-Einwilligung besuchen und erneut versuchen.
         snapshot_meta: "Screenshot %{device} · %{at}"
         no_points: Keine aggregierten Punkte für diese Ebene im Zeitraum.
         heatmap_title: Klickkarte
         no_clicks: Keine aggregierten Klicks für diese Seite im Zeitraum.
+      preview:
+        title: Vorschau ohne Tracking
+        lead: Öffentliche Website durchsuchen ohne Pageviews, Klicks, Bewegungen oder Heatmap-Screenshots zu speichern. Für Produktionstests.
+        active: Staff-Vorschau in diesem Browser aktiv (7 Tage oder bis Deaktivierung).
+        enable: Staff-Vorschau aktivieren
+        disable: Vorschau deaktivieren
+        open_site: Website öffnen
+        enabled: Staff-Vorschau aktiviert. Dieser Browser speichert keine Analytics.
+        disabled: Staff-Vorschau deaktiviert.
 
     billing:
       index:
diff --git a/backend/config/locales/admin.en.yml b/backend/config/locales/admin.en.yml
index 8642220..7d0d67b 100644
--- a/backend/config/locales/admin.en.yml
+++ b/backend/config/locales/admin.en.yml
@@ -11,6 +11,7 @@ en:
         youtube: YouTube
         sessions: Sessions
         analytics: Analytics
+        costs: Costs
         stream_nodes: Stream nodes
         password: Password
         logout: Log out
@@ -50,6 +51,9 @@ en:
       announcement_created: Notice saved
       announcement_updated: Notice updated
       announcement_destroyed: Notice deleted
+      cost_entry_created: Cost entry saved.
+      cost_entry_updated: Cost entry updated.
+      cost_entry_destroyed: Cost entry deleted.
     common:
       free_plan: Free
       yes: "Yes"
@@ -371,6 +375,10 @@ en:
         layer: Layer
         layer_move: Mouse moves
         layer_click: Clicks
+      devices:
+        mobile: Mobile
+        tablet: Tablet
+        desktop: Desktop
       index:
         title: Site analytics
         lead: Aggregated first-party move/click heatmaps and scroll depth, only with analytics consent. No personal data.
@@ -391,14 +399,84 @@ en:
         scroll_hint: "Average %{avg}% · max %{max}%"
         heatmap_moves: Mouse-move map
         heatmap_clicks: Click map
-        heatmap_hint: Colored overlay on the page screenshot. Green = low, red = high.
+        heatmap_hint: Colored overlay on the %{device} screenshot. Green = low, red = high. Data is never mixed across devices.
+        device_tabs_label: Device
         preview_title: Page screenshot
         preview_unavailable: Preview unavailable for paths with placeholders (e.g. /clubs/:id).
-        snapshot_missing: No screenshot yet. Visit the page on the site with analytics consent (desktop), then retry in a few seconds.
+        snapshot_missing: No screenshot for %{device} yet. Visit the page on that device with analytics consent, then retry in a few seconds.
         snapshot_meta: "Screenshot %{device} · captured %{at}"
         no_points: No aggregated points for this layer in the period.
         heatmap_title: Click map
         no_clicks: No aggregated clicks for this page in the period.
+      preview:
+        title: Preview without tracking
+        lead: Browse the public site without recording pageviews, clicks, moves or heatmap screenshots. Useful for production smoke tests.
+        active: Staff preview is active in this browser (7 days or until disabled).
+        enable: Enable staff preview
+        disable: Disable preview
+        open_site: Open site
+        enabled: Staff preview enabled. This browser will not record analytics.
+        disabled: Staff preview disabled.
+
+    costs:
+      index:
+        title: Cost analysis
+        lead: Enter monthly platform costs and compare cost, usage and revenue. KPIs recalculate automatically when you edit entries.
+        month: Month
+        apply: Apply
+        entries_title: Cost entries for the month
+        entries_lead: Add multiple line items (e.g. servers, storage, bandwidth). Month total is the sum of entries.
+        add_entry: Add entry
+        no_entries: No cost entries for this month. Add platform cost to see KPIs.
+        clubs_title: Allocated cost per club
+        clubs_lead: Infrastructure cost is split proportionally by streamed hours in the month.
+        no_clubs: No ended streams in this month.
+        trends_title: Trends (last 12 months)
+      kpi:
+        platform_cost: Platform cost
+        revenue: Revenue collected
+        margin: Margin
+        margin_pct: Margin %
+        hours: Streamed hours
+        sessions: Streams
+        clubs_active: Active clubs
+        storage: Replay storage
+        cost_per_hour: Cost / stream hour
+        cost_per_session: Cost / stream
+        cost_per_club: Cost / active club
+        revenue_per_hour: Revenue / stream hour
+        cost_per_gb: Cost / GB storage
+        storage_note: Current cumulative storage (not monthly).
+      charts:
+        cost_revenue: Cost vs revenue
+        cost_per_hour: Cost per streamed hour
+        hours: Streamed hours
+      table:
+        label: Item
+        amount: Amount
+        notes: Notes
+        club: Club
+        plan: Plan
+        hours: Hours
+        hours_share: Hour share
+        allocated_cost: Allocated cost
+        revenue: Revenue
+        margin: Margin
+        cost_per_hour: €/hour
+        cost_per_session: €/stream
+        storage: Storage
+      entries:
+        new_title: New cost entry
+        edit_title: Edit cost entry
+        month: Month
+        label: Description
+        label_hint: E.g. Hetzner, stream nodes, S3, egress.
+        amount: Amount (€)
+        notes: Notes
+        save: Save
+        cancel: Cancel
+        delete: Delete
+        delete_confirm: Delete this cost entry?
 
     billing:
       index:
diff --git a/backend/config/locales/admin.es.yml b/backend/config/locales/admin.es.yml
index 4a6654a..098099d 100644
--- a/backend/config/locales/admin.es.yml
+++ b/backend/config/locales/admin.es.yml
@@ -11,6 +11,7 @@ es:
         youtube: YouTube
         sessions: Sesiones
         analytics: Analytics
+        costs: Costes
         stream_nodes: Nodos stream
         password: Contraseña
         logout: Salir
@@ -50,6 +51,9 @@ es:
       announcement_created: Aviso guardado
       announcement_updated: Aviso actualizado
       announcement_destroyed: Aviso eliminado
+      cost_entry_created: Partida de coste guardada.
+      cost_entry_updated: Partida de coste actualizada.
+      cost_entry_destroyed: Partida de coste eliminada.
     common:
       free_plan: Free
       yes: "Sí"
@@ -371,6 +375,10 @@ es:
         layer: Capa
         layer_move: Movimientos del ratón
         layer_click: Clics
+      devices:
+        mobile: Móvil
+        tablet: Tablet
+        desktop: Escritorio
       index:
         title: Analytics del sitio
         lead: Heatmaps de movimientos/clics y scroll agregados (first-party), solo con consentimiento estadístico. Sin datos personales.
@@ -391,14 +399,24 @@ es:
         scroll_hint: "Media %{avg}% · máximo %{max}%"
         heatmap_moves: Mapa de movimientos
         heatmap_clicks: Mapa de clics
-        heatmap_hint: Superposición de color sobre la captura de la página. Verde = poco, rojo = mucho.
+        heatmap_hint: Superposición de color sobre la captura %{device}. Verde = poco, rojo = mucho. Los datos no se mezclan entre dispositivos.
+        device_tabs_label: Dispositivo
         preview_title: Captura de página
         preview_unavailable: Vista previa no disponible para rutas con placeholder (p. ej. /clubs/:id).
-        snapshot_missing: Aún no hay captura. Visita la página con consentimiento analytics (escritorio) y vuelve a intentarlo.
+        snapshot_missing: Aún no hay captura para %{device}. Visita la página con ese dispositivo y consentimiento analytics, y vuelve a intentarlo.
         snapshot_meta: "Captura %{device} · %{at}"
         no_points: No hay puntos agregados para esta capa en el periodo.
         heatmap_title: Mapa de clics
         no_clicks: No hay clics agregados para esta página en el periodo.
+      preview:
+        title: Vista previa sin seguimiento
+        lead: Navega el sitio público sin registrar pageviews, clics, movimientos ni capturas heatmap. Útil para pruebas en producción.
+        active: Vista previa staff activa en este navegador (7 días o hasta desactivar).
+        enable: Activar vista previa staff
+        disable: Desactivar vista previa
+        open_site: Abrir sitio
+        enabled: Vista previa staff activada. Este navegador no registrará analytics.
+        disabled: Vista previa staff desactivada.
 
     billing:
       index:
diff --git a/backend/config/locales/admin.fr.yml b/backend/config/locales/admin.fr.yml
index 85614d0..a78f378 100644
--- a/backend/config/locales/admin.fr.yml
+++ b/backend/config/locales/admin.fr.yml
@@ -11,6 +11,7 @@ fr:
         youtube: YouTube
         sessions: Sessions
         analytics: Analytics
+        costs: Coûts
         stream_nodes: Nœuds stream
         password: Mot de passe
         logout: Déconnexion
@@ -50,6 +51,9 @@ fr:
       announcement_created: Alerte enregistrée
       announcement_updated: Alerte mise à jour
       announcement_destroyed: Alerte supprimée
+      cost_entry_created: Poste de coût enregistré.
+      cost_entry_updated: Poste de coût mis à jour.
+      cost_entry_destroyed: Poste de coût supprimé.
     common:
       free_plan: Free
       yes: "Oui"
@@ -371,6 +375,10 @@ fr:
         layer: Couche
         layer_move: Mouvements souris
         layer_click: Clics
+      devices:
+        mobile: Mobile
+        tablet: Tablette
+        desktop: Ordinateur
       index:
         title: Analytics du site
         lead: Heatmaps mouvements/clics et scroll agrégés (first-party), uniquement avec consentement statistiques. Aucune donnée personnelle.
@@ -391,14 +399,24 @@ fr:
         scroll_hint: "Moyenne %{avg}% · maximum %{max}%"
         heatmap_moves: Carte des mouvements
         heatmap_clicks: Carte des clics
-        heatmap_hint: Superposition colorée sur la capture d’écran de la page. Vert = faible, rouge = fort.
+        heatmap_hint: Superposition colorée sur la capture %{device}. Vert = faible, rouge = fort. Les données ne sont pas mélangées entre appareils.
+        device_tabs_label: Appareil
         preview_title: Capture de page
         preview_unavailable: Aperçu indisponible pour les chemins avec placeholder (ex. /clubs/:id).
-        snapshot_missing: Pas encore de capture. Visitez la page avec consentement analytics (desktop), puis réessayez.
+        snapshot_missing: Pas encore de capture pour %{device}. Visitez la page sur cet appareil avec consentement analytics, puis réessayez.
         snapshot_meta: "Capture %{device} · %{at}"
         no_points: Aucun point agrégé pour cette couche sur la période.
         heatmap_title: Carte des clics
         no_clicks: Aucun clic agrégé pour cette page sur la période.
+      preview:
+        title: Aperçu sans suivi
+        lead: Parcourez le site public sans enregistrer pages vues, clics, mouvements ni captures heatmap. Utile pour tester en production.
+        active: Aperçu staff actif sur ce navigateur (7 jours ou jusqu'à désactivation).
+        enable: Activer l'aperçu staff
+        disable: Désactiver l'aperçu
+        open_site: Ouvrir le site
+        enabled: Aperçu staff activé. Ce navigateur ne enregistrera pas d'analytics.
+        disabled: Aperçu staff désactivé.
 
     billing:
       index:
diff --git a/backend/config/locales/admin.it.yml b/backend/config/locales/admin.it.yml
index 864cefd..4cca580 100644
--- a/backend/config/locales/admin.it.yml
+++ b/backend/config/locales/admin.it.yml
@@ -11,6 +11,7 @@ it:
         youtube: YouTube
         sessions: Sessioni
         analytics: Analytics
+        costs: Costi
         stream_nodes: Nodi stream
         password: Password
         logout: Esci
@@ -54,6 +55,9 @@ it:
       announcement_created: Avviso salvato
       announcement_updated: Avviso aggiornato
       announcement_destroyed: Avviso eliminato
+      cost_entry_created: Voce di costo registrata.
+      cost_entry_updated: Voce di costo aggiornata.
+      cost_entry_destroyed: Voce di costo eliminata.
     common:
       free_plan: Free
       yes: "Sì"
@@ -392,6 +396,10 @@ it:
         layer: Livello
         layer_move: Movimenti mouse
         layer_click: Click
+      devices:
+        mobile: Mobile
+        tablet: Tablet
+        desktop: Desktop
       index:
         title: Analytics sito
         lead: Heatmap movimenti/click e scroll aggregati (first-party), solo con consenso statistico. Nessun dato personale.
@@ -412,14 +420,84 @@ it:
         scroll_hint: "Media %{avg}% · massimo %{max}%"
         heatmap_moves: Mappa movimenti mouse
         heatmap_clicks: Mappa click
-        heatmap_hint: Overlay colorato sullo screenshot della pagina. Verde = poco, rosso = molto.
+        heatmap_hint: Overlay colorato sullo screenshot %{device}. Verde = poco, rosso = molto. I dati non vengono mischiati tra dispositivi.
+        device_tabs_label: Dispositivo
         preview_title: Screenshot pagina
         preview_unavailable: Anteprima non disponibile per path con placeholder (es. /clubs/:id).
-        snapshot_missing: Nessuno screenshot ancora. Visita la pagina sul sito con consenso analytics (desktop) e riprova tra qualche secondo.
+        snapshot_missing: Nessuno screenshot per %{device}. Visita la pagina sul sito con quel dispositivo e consenso analytics, poi riprova tra qualche secondo.
         snapshot_meta: "Screenshot %{device} · catturato %{at}"
         no_points: Nessun punto aggregato per questo livello nel periodo.
         heatmap_title: Mappa click
         no_clicks: Nessun click aggregato per questa pagina nel periodo.
+      preview:
+        title: Anteprima senza tracciamento
+        lead: Visita il sito pubblico senza registrare pageview, click, movimenti o screenshot heatmap. Utile per test in produzione.
+        active: Modalità anteprima attiva su questo browser (7 giorni o fino a disattivazione).
+        enable: Attiva anteprima staff
+        disable: Disattiva anteprima
+        open_site: Apri sito
+        enabled: Anteprima staff attivata. Il sito non registrerà analytics su questo browser.
+        disabled: Anteprima staff disattivata.
+
+    costs:
+      index:
+        title: Analisi costi
+        lead: Inserisci i costi mensili della piattaforma e confronta costo, utilizzo e revenue. I KPI si ricalcolano automaticamente quando modifichi le voci.
+        month: Mese
+        apply: Applica
+        entries_title: Voci di costo del mese
+        entries_lead: Puoi aggiungere più voci (es. server, storage, banda). Il totale è la somma delle voci del mese.
+        add_entry: Aggiungi voce
+        no_entries: Nessuna voce di costo per questo mese. Aggiungi il costo della piattaforma per vedere i KPI.
+        clubs_title: Costo allocato per società
+        clubs_lead: Il costo infrastruttura è ripartito proporzionalmente alle ore trasmesse nel mese.
+        no_clubs: Nessuna diretta terminata in questo mese.
+        trends_title: Trend (ultimi 12 mesi)
+      kpi:
+        platform_cost: Costo piattaforma
+        revenue: Revenue incassata
+        margin: Margine
+        margin_pct: Margine %
+        hours: Ore trasmesse
+        sessions: Dirette
+        clubs_active: Società attive
+        storage: Storage replay
+        cost_per_hour: Costo / ora stream
+        cost_per_session: Costo / diretta
+        cost_per_club: Costo / società attiva
+        revenue_per_hour: Revenue / ora stream
+        cost_per_gb: Costo / GB storage
+        storage_note: Storage cumulativo attuale (non mensile).
+      charts:
+        cost_revenue: Costo vs revenue
+        cost_per_hour: Costo per ora trasmessa
+        hours: Ore trasmesse
+      table:
+        label: Voce
+        amount: Importo
+        notes: Note
+        club: Società
+        plan: Piano
+        hours: Ore
+        hours_share: Quota ore
+        allocated_cost: Costo allocato
+        revenue: Revenue
+        margin: Margine
+        cost_per_hour: €/ora
+        cost_per_session: €/diretta
+        storage: Storage
+      entries:
+        new_title: Nuova voce di costo
+        edit_title: Modifica voce di costo
+        month: Mese
+        label: Descrizione
+        label_hint: Es. Hetzner, nodi stream CPX, S3, banda egress.
+        amount: Importo (€)
+        notes: Note
+        save: Salva
+        cancel: Annulla
+        delete: Elimina
+        delete_confirm: Eliminare questa voce di costo?
 
     billing:
       index:
diff --git a/backend/config/locales/ui.de.yml b/backend/config/locales/ui.de.yml
index 18cee16..87fe6ba 100644
--- a/backend/config/locales/ui.de.yml
+++ b/backend/config/locales/ui.de.yml
@@ -18,6 +18,9 @@ de:
     logout: Abmelden
     account: Konto
     signup: Team registrieren
+  analytics_preview:
+    badge: Staff-Vorschau — Analytics deaktiviert
+    manage: Admin
   footer:
     tagline: Jedes Spiel, jedes Event, für alle, die nicht dabei sein können
     live: Live
diff --git a/backend/config/locales/ui.en.yml b/backend/config/locales/ui.en.yml
index de10b9e..afa3059 100644
--- a/backend/config/locales/ui.en.yml
+++ b/backend/config/locales/ui.en.yml
@@ -18,6 +18,9 @@ en:
     logout: Log out
     account: Account
     signup: Register a team
+  analytics_preview:
+    badge: Staff preview — analytics disabled
+    manage: Admin
   footer:
     tagline: Every match, every event, for those who can't be there
     live: Live
diff --git a/backend/config/locales/ui.es.yml b/backend/config/locales/ui.es.yml
index 99bea9a..e0bc718 100644
--- a/backend/config/locales/ui.es.yml
+++ b/backend/config/locales/ui.es.yml
@@ -18,6 +18,9 @@ es:
     logout: Salir
     account: Cuenta
     signup: Registrar equipo
+  analytics_preview:
+    badge: Vista previa staff — analytics desactivados
+    manage: Admin
   footer:
     tagline: Cada partido, cada evento, para quien no puede estar
     live: Directos
diff --git a/backend/config/locales/ui.fr.yml b/backend/config/locales/ui.fr.yml
index c8c4a18..c1ed50f 100644
--- a/backend/config/locales/ui.fr.yml
+++ b/backend/config/locales/ui.fr.yml
@@ -18,6 +18,9 @@ fr:
     logout: Déconnexion
     account: Compte
     signup: Inscrire une équipe
+  analytics_preview:
+    badge: Aperçu staff — analytics désactivés
+    manage: Admin
   footer:
     tagline: Chaque match, chaque événement, pour ceux qui ne peuvent pas être là
     live: Directs
diff --git a/backend/config/locales/ui.it.yml b/backend/config/locales/ui.it.yml
index c053920..f1bd282 100644
--- a/backend/config/locales/ui.it.yml
+++ b/backend/config/locales/ui.it.yml
@@ -18,6 +18,9 @@ it:
     logout: Esci
     account: Account
     signup: Registra squadra
+  analytics_preview:
+    badge: Anteprima staff — analytics disattivati
+    manage: Admin
   footer:
     tagline: Ogni partita, ogni evento, per chi non può esserci
     live: Dirette
diff --git a/backend/config/routes.rb b/backend/config/routes.rb
index 910304a..28a40ca 100644
--- a/backend/config/routes.rb
+++ b/backend/config/routes.rb
@@ -130,8 +130,12 @@ Rails.application.routes.draw do
         delete :clear_kill_switch
       end
     end
+    get "costs", to: "costs#index", as: :costs
+    resources :cost_entries, path: "costs/entries", except: %i[index show]
     get "analytics", to: "analytics#index", as: :analytics
     get "analytics/page", to: "analytics#show", as: :analytics_page
+    post "analytics/preview", to: "analytics#preview_enable", as: :analytics_preview
+    delete "analytics/preview", to: "analytics#preview_disable"
     get "youtube/platform", to: "youtube#platform", as: :youtube_platform
   end
 
diff --git a/backend/db/migrate/20260828180000_create_platform_cost_entries.rb b/backend/db/migrate/20260828180000_create_platform_cost_entries.rb
new file mode 100644
index 0000000..ed7ff78
--- /dev/null
+++ b/backend/db/migrate/20260828180000_create_platform_cost_entries.rb
@@ -0,0 +1,17 @@
+# frozen_string_literal: true
+
+class CreatePlatformCostEntries < ActiveRecord::Migration[7.2]
+  def change
+    create_table :platform_cost_entries, id: :uuid do |t|
+      t.date :month, null: false
+      t.string :label, null: false, default: "Piattaforma produzione"
+      t.integer :amount_cents, null: false
+      t.text :notes
+
+      t.timestamps
+    end
+
+    add_index :platform_cost_entries, :month
+    add_index :platform_cost_entries, %i[month label]
+  end
+end
diff --git a/backend/db/schema.rb b/backend/db/schema.rb
index 0b3d701..1ed6ecc 100644
--- a/backend/db/schema.rb
+++ b/backend/db/schema.rb
@@ -10,7 +10,7 @@
 #
 # It's strongly recommended that you check this file into your version control system.
 
-ActiveRecord::Schema[7.2].define(version: 2026_08_28_124000) do
+ActiveRecord::Schema[7.2].define(version: 2026_08_28_180000) do
   # These are extensions that must be enabled in order to support this database
   enable_extension "pgcrypto"
   enable_extension "plpgsql"
@@ -313,6 +313,17 @@ ActiveRecord::Schema[7.2].define(version: 2026_08_28_124000) do
     t.index ["slug"], name: "index_plans_on_slug", unique: true
   end
 
+  create_table "platform_cost_entries", id: :uuid, default: -> { "gen_random_uuid()" }, force: :cascade do |t|
+    t.date "month", null: false
+    t.string "label", default: "Piattaforma produzione", null: false
+    t.integer "amount_cents", null: false
+    t.text "notes"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["month", "label"], name: "index_platform_cost_entries_on_month_and_label"
+    t.index ["month"], name: "index_platform_cost_entries_on_month"
+  end
+
   create_table "recordings", id: :uuid, default: -> { "gen_random_uuid()" }, force: :cascade do |t|
     t.uuid "stream_session_id", null: false
     t.uuid "team_id", null: false
diff --git a/backend/db/seeds/cost_analytics_demo.rb b/backend/db/seeds/cost_analytics_demo.rb
new file mode 100644
index 0000000..4da1ac5
--- /dev/null
+++ b/backend/db/seeds/cost_analytics_demo.rb
@@ -0,0 +1,132 @@
+# frozen_string_literal: true
+
+# Dati simulati per la pagina Admin → Costi (trend 12 mesi, società, revenue).
+# Uso: bundle exec rails runner db/seeds/cost_analytics_demo.rb
+
+load Rails.root.join("db/seeds/plans.rb")
+
+coach = User.find_or_create_by!(email: "coach@matchlivetv.test") do |u|
+  u.name = "Coach Demo"
+  u.password = "Password123"
+  u.role = "coach"
+end
+
+clubs_data = [
+  { name: "Tigers Volley", sport: "volleyball", plan: "premium_full", sessions: 14, hours: 18.5, revenue_yearly: 19900 },
+  { name: "ASD Eagles Milano", sport: "volleyball", plan: "premium_light", sessions: 9, hours: 11.0, revenue_yearly: 5900 },
+  { name: "Volley Stars Roma", sport: "volleyball", plan: "premium_full", sessions: 6, hours: 8.0, revenue_yearly: 19900 },
+  { name: "Basket Juventus U18", sport: "basketball", plan: "premium_light", sessions: 4, hours: 5.5, revenue_yearly: 5900 },
+  { name: "Padova Beach", sport: "volleyball", plan: "free", sessions: 2, hours: 2.0, revenue_yearly: 0 }
+]
+
+sport_keys = {
+  "volleyball" => "pallavolo",
+  "basketball" => "basket"
+}
+
+clubs = clubs_data.map do |row|
+  club = Club.find_or_create_by!(name: row[:name]) { |c| c.sport = row[:sport] }
+  Billing::AssignPlan.call(club: club, plan_slug: row[:plan])
+  ClubMembership.find_or_create_by!(user: coach, club: club) { |m| m.role = "owner" }
+  team = club.teams.find_or_create_by!(name: "Prima squadra") do |t|
+    t.sport_key = sport_keys.fetch(row[:sport], "pallavolo")
+  end
+  { club: club, team: team, **row }
+end
+
+month_costs = [
+  { offset: 11, hetzner: 89.00, stream: 12.50, s3: 8.20 },
+  { offset: 10, hetzner: 89.00, stream: 18.00, s3: 9.10 },
+  { offset: 9, hetzner: 89.00, stream: 24.50, s3: 10.40 },
+  { offset: 8, hetzner: 89.00, stream: 31.00, s3: 11.80 },
+  { offset: 7, hetzner: 89.00, stream: 22.00, s3: 12.20 },
+  { offset: 6, hetzner: 89.00, stream: 15.50, s3: 13.50 },
+  { offset: 5, hetzner: 89.00, stream: 28.00, s3: 14.80 },
+  { offset: 4, hetzner: 89.00, stream: 35.50, s3: 15.60 },
+  { offset: 3, hetzner: 89.00, stream: 42.00, s3: 16.90 },
+  { offset: 2, hetzner: 89.00, stream: 38.00, s3: 18.20 },
+  { offset: 1, hetzner: 89.00, stream: 45.00, s3: 19.50 },
+  { offset: 0, hetzner: 89.00, stream: 52.00, s3: 21.00 }
+]
+
+PlatformCostEntry.delete_all
+
+month_costs.each do |row|
+  month = Time.zone.today.beginning_of_month - row[:offset].months
+  [
+    { label: "Hetzner home + backup", amount: row[:hetzner] },
+    { label: "Nodi stream CPX (overflow)", amount: row[:stream] },
+    { label: "Garage/S3 replay storage", amount: row[:s3] }
+  ].each do |entry|
+    PlatformCostEntry.create!(
+      month: month,
+      label: entry[:label],
+      amount_cents: (entry[:amount] * 100).round,
+      notes: "Dato demo seed"
+    )
+  end
+end
+
+# Sessioni e pagamenti nel mese corrente (distribuiti tra società)
+current_month = Time.zone.today.beginning_of_month
+clubs.each_with_index do |row, index|
+  club = row[:club]
+  team = row[:team]
+  sessions_count = row[:sessions]
+  total_secs = (row[:hours] * 3600).round
+
+  sessions_count.times do |n|
+    secs = (total_secs / sessions_count.to_f).round
+    day = current_month + (n % 27).days
+    started = day.change(hour: 10 + (n % 6), min: 0)
+    ended = started + secs.seconds
+    match = team.matches.create!(
+      opponent_name: "Avversario demo #{n + 1}",
+      sport_key: team.sport_key,
+      scheduled_at: started
+    )
+    StreamSession.create!(
+      match: match,
+      user: coach,
+      platform: "matchlivetv",
+      status: "ended",
+      started_at: started,
+      ended_at: ended,
+      total_duration_secs: secs
+    )
+  end
+
+  if row[:revenue_yearly].positive?
+    payment = Billing::Payment.find_or_initialize_by(club: club, paid_at: current_month + (index + 3).days)
+    payment.assign_attributes(
+      status: "paid",
+      provider: "stripe",
+      amount_cents: row[:revenue_yearly],
+      currency: "EUR",
+      plan_slug: row[:plan]
+    )
+    payment.save!
+  end
+
+  # Storage simulato (cumulativo)
+  sample_session = team.matches.last&.stream_sessions&.first
+  next unless sample_session
+
+  rec = Recording.find_or_initialize_by(stream_session: sample_session)
+  rec.assign_attributes(
+    team: team,
+    status: "ready",
+    privacy_status: "unlisted",
+    storage_backend: "s3",
+    storage_policy: "retained",
+    byte_size: (500_000_000 + index * 180_000_000),
+    duration_secs: 3600
+  )
+  rec.save!
+end
+
+puts "Cost analytics demo OK:"
+puts "  Voci costo: #{PlatformCostEntry.count} (12 mesi)"
+puts "  Sessioni demo mese corrente: #{StreamSession.where(status: 'ended', ended_at: current_month..current_month.end_of_month).count}"
+puts "  Admin: http://localhost:3000/admin/costs"
+puts "  Login admin: admin / AdminPass123"
diff --git a/backend/public/admin-costs.js b/backend/public/admin-costs.js
new file mode 100644
index 0000000..e849994
--- /dev/null
+++ b/backend/public/admin-costs.js
@@ -0,0 +1,132 @@
+(function () {
+  var trend = window.adminCostTrend || [];
+  var i18n = window.adminCostI18n || {};
+  if (!trend.length || typeof Chart === "undefined") return;
+
+  function monthLabel(monthStr) {
+    var parts = monthStr.split("-");
+    if (parts.length < 2) return monthStr;
+    var d = new Date(parseInt(parts[0], 10), parseInt(parts[1], 10) - 1, 1);
+    return d.toLocaleDateString([], { month: "short", year: "2-digit" });
+  }
+
+  var labels = trend.map(function (row) {
+    return monthLabel(row.month);
+  });
+
+  var chartOptions = {
+    responsive: true,
+    maintainAspectRatio: false,
+    animation: { duration: 300 },
+    scales: {
+      x: {
+        ticks: { maxTicksLimit: 12, color: "#9a9aad", font: { size: 10 } },
+        grid: { color: "rgba(255,255,255,0.06)" }
+      },
+      y: {
+        beginAtZero: true,
+        ticks: { color: "#9a9aad", font: { size: 10 } },
+        grid: { color: "rgba(255,255,255,0.06)" }
+      }
+    },
+    plugins: { legend: { labels: { color: "#ccc", boxWidth: 12 } } }
+  };
+
+  var euroTicks = {
+    ticks: {
+      color: "#9a9aad",
+      font: { size: 10 },
+      callback: function (v) {
+        return "€" + v;
+      }
+    }
+  };
+
+  var costRevenueCanvas = document.getElementById("chart-cost-revenue");
+  if (costRevenueCanvas) {
+    new Chart(costRevenueCanvas, {
+      type: "bar",
+      data: {
+        labels: labels,
+        datasets: [
+          {
+            label: i18n.cost || "Cost",
+            data: trend.map(function (r) { return (r.cost_cents || 0) / 100; }),
+            backgroundColor: "rgba(229, 57, 53, 0.65)"
+          },
+          {
+            label: i18n.revenue || "Revenue",
+            data: trend.map(function (r) { return (r.revenue_cents || 0) / 100; }),
+            backgroundColor: "rgba(67, 160, 71, 0.65)"
+          },
+          {
+            label: i18n.margin || "Margin",
+            data: trend.map(function (r) { return (r.margin_cents || 0) / 100; }),
+            backgroundColor: "rgba(255, 193, 7, 0.55)"
+          }
+        ]
+      },
+      options: {
+        ...chartOptions,
+        scales: {
+          x: chartOptions.scales.x,
+          y: { ...chartOptions.scales.y, ...euroTicks }
+        }
+      }
+    });
+  }
+
+  var costHourCanvas = document.getElementById("chart-cost-hour");
+  if (costHourCanvas) {
+    new Chart(costHourCanvas, {
+      type: "line",
+      data: {
+        labels: labels,
+        datasets: [{
+          label: i18n.costPerHour || "Cost/hour",
+          data: trend.map(function (r) {
+            return r.cost_per_hour_cents ? r.cost_per_hour_cents / 100 : 0;
+          }),
+          borderColor: "#e53935",
+          backgroundColor: "rgba(229, 57, 53, 0.12)",
+          fill: true,
+          tension: 0.35,
+          pointRadius: 2,
+          borderWidth: 2
+        }]
+      },
+      options: {
+        ...chartOptions,
+        scales: {
+          x: chartOptions.scales.x,
+          y: { ...chartOptions.scales.y, ...euroTicks }
+        },
+        plugins: { legend: { display: false } }
+      }
+    });
+  }
+
+  var hoursCanvas = document.getElementById("chart-hours");
+  if (hoursCanvas) {
+    new Chart(hoursCanvas, {
+      type: "line",
+      data: {
+        labels: labels,
+        datasets: [{
+          label: i18n.hours || "Hours",
+          data: trend.map(function (r) { return r.hours || 0; }),
+          borderColor: "#43a047",
+          backgroundColor: "rgba(67, 160, 71, 0.12)",
+          fill: true,
+          tension: 0.35,
+          pointRadius: 2,
+          borderWidth: 2
+        }]
+      },
+      options: {
+        ...chartOptions,
+        plugins: { legend: { display: false } }
+      }
+    });
+  }
+})();
diff --git a/backend/public/admin.css b/backend/public/admin.css
index fa891e8..18e96a4 100644
--- a/backend/public/admin.css
+++ b/backend/public/admin.css
@@ -693,6 +693,13 @@ body.admin-body {
   background: #3a1515;
 }
 
+.admin-device-tab-count {
+  margin-left: 0.35rem;
+  padding: 0 0.35rem;
+  font-size: 0.75rem;
+  color: var(--muted);
+}
+
 .admin-locale-panel {
   display: grid;
   gap: 0.75rem;
@@ -793,6 +800,12 @@ body.admin-body {
   gap: 0.6rem;
 }
 
+.admin-analytics-preview__status {
+  margin: 0 0 0.75rem;
+  color: #a5f0b8;
+  font-size: 0.9rem;
+}
+
 .admin-filter-count {
   font-size: 0.85rem;
 }
diff --git a/backend/public/cookie-consent.js b/backend/public/cookie-consent.js
index 1843257..09011cb 100644
--- a/backend/public/cookie-consent.js
+++ b/backend/public/cookie-consent.js
@@ -37,6 +37,11 @@
     return document.body && document.body.getAttribute("data-ga-id");
   }
 
+  function isAnalyticsSuppressed() {
+    var meta = document.querySelector("meta[name='mltv-analytics-suppress']");
+    return meta && meta.getAttribute("content") === "1";
+  }
+
   function loadGoogleAnalytics() {
     var id = measurementId();
     if (!id || window.__mltvGaLoaded) return;
@@ -68,6 +73,7 @@
   }
 
   function applyConsent(consent) {
+    if (isAnalyticsSuppressed()) return;
     if (consent && consent.analytics) {
       loadGoogleAnalytics();
       if (typeof window.mltvSiteAnalyticsStart === "function") {
@@ -94,6 +100,10 @@
 
     if (acceptAll) {
       acceptAll.addEventListener("click", function () {
+        if (isAnalyticsSuppressed()) {
+          hideBanner(banner);
+          return;
+        }
         var c = writeConsent({ analytics: true });
         applyConsent(c);
         hideBanner(banner);
diff --git a/backend/public/marketing.css b/backend/public/marketing.css
index 9559eb8..6e2b217 100644
--- a/backend/public/marketing.css
+++ b/backend/public/marketing.css
@@ -3549,3 +3549,31 @@ a.replay-archive__thumb:hover {
     grid-template-columns: 1fr;
   }
 }
+
+.mltv-preview-badge {
+  position: fixed;
+  bottom: 16px;
+  left: 16px;
+  z-index: 1200;
+  display: flex;
+  align-items: center;
+  gap: 10px;
+  padding: 8px 12px;
+  border-radius: 8px;
+  background: rgba(20, 20, 28, 0.94);
+  border: 1px solid #444;
+  color: #ddd;
+  font-size: 0.82rem;
+  line-height: 1.3;
+  box-shadow: 0 4px 18px rgba(0, 0, 0, 0.35);
+}
+
+.mltv-preview-badge__link {
+  color: #ff8a80;
+  text-decoration: none;
+  font-weight: 600;
+}
+
+.mltv-preview-badge__link:hover {
+  color: #ff5252;
+}
diff --git a/backend/public/site-analytics.js b/backend/public/site-analytics.js
index 43447ee..32f339a 100644
--- a/backend/public/site-analytics.js
+++ b/backend/public/site-analytics.js
@@ -29,6 +29,11 @@
     return false;
   }
 
+  function isAnalyticsSuppressed() {
+    var meta = document.querySelector("meta[name='mltv-analytics-suppress']");
+    return meta && meta.getAttribute("content") === "1";
+  }
+
   function hasAnalyticsConsent() {
     try {
       var raw = localStorage.getItem(STORAGE_KEY);
@@ -104,7 +109,7 @@
 
   function flush(useBeacon) {
     flushMovesIntoQueue();
-    if (!queue.length || !hasAnalyticsConsent()) {
+    if (!queue.length || !hasAnalyticsConsent() || isAnalyticsSuppressed()) {
       queue = [];
       return;
     }
@@ -236,7 +241,7 @@
   }
 
   function captureSnapshot() {
-    if (!hasAnalyticsConsent() || alreadyCapturedToday()) return;
+    if (!hasAnalyticsConsent() || isAnalyticsSuppressed() || alreadyCapturedToday()) return;
     loadHtml2Canvas(function (html2canvas) {
       var size = pageSize();
       html2canvas(document.documentElement, {
@@ -281,6 +286,7 @@
   function start() {
     if (started) return;
     if (excludedPath(location.pathname)) return;
+    if (isAnalyticsSuppressed()) return;
     if (!hasAnalyticsConsent()) return;
     started = true;
     maxScroll = scrollPct();
diff --git a/backend/spec/requests/admin/analytics_spec.rb b/backend/spec/requests/admin/analytics_spec.rb
index 08f1186..30aeb13 100644
--- a/backend/spec/requests/admin/analytics_spec.rb
+++ b/backend/spec/requests/admin/analytics_spec.rb
@@ -35,10 +35,40 @@ RSpec.describe "Admin analytics", type: :request do
     expect(response.body).to include("40")
   end
 
-  it "mostra la heatmap di una pagina" do
+  it "mostra la heatmap di una pagina con tab dispositivo" do
     get admin_analytics_page_path, params: { page_path: "/prezzi" }
     expect(response).to have_http_status(:ok)
     expect(response.body).to include("admin-heatmap")
     expect(response.body).to include("/prezzi")
+    expect(response.body).to include("is-active")
+    expect(response.body).to include(I18n.t("admin.analytics.devices.desktop"))
+  end
+
+  it "mostra solo i punti del dispositivo selezionato" do
+    AnalyticsPageCell.create!(
+      day: Time.zone.today,
+      page_path: "/prezzi",
+      device: "mobile",
+      cell_x: 5,
+      cell_y: 8,
+      click_count: 9,
+      move_count: 0
+    )
+
+    get admin_analytics_page_path, params: { page_path: "/prezzi", device: "mobile", layer: "click" }
+    expect(response).to have_http_status(:ok)
+    expect(response.body).to include("x&quot;:5")
+    expect(response.body).to include("c&quot;:9")
+    expect(response.body).not_to include("x&quot;:10")
+  end
+
+  it "attiva e disattiva l'anteprima staff" do
+    post admin_analytics_preview_path, params: { return_to: "/" }
+    expect(response).to redirect_to("/")
+    expect(response.cookies[Analytics::Suppress::COOKIE_NAME]).to eq("1")
+
+    delete admin_analytics_preview_path
+    expect(response).to redirect_to(admin_analytics_path)
+    expect(response.cookies[Analytics::Suppress::COOKIE_NAME]).to be_nil
   end
 end
diff --git a/backend/spec/requests/admin/costs_spec.rb b/backend/spec/requests/admin/costs_spec.rb
new file mode 100644
index 0000000..981a604
--- /dev/null
+++ b/backend/spec/requests/admin/costs_spec.rb
@@ -0,0 +1,44 @@
+# frozen_string_literal: true
+
+require "rails_helper"
+
+RSpec.describe "Admin costs", type: :request do
+  let!(:admin) { AdminAccount.create!(username: "ops-costs", password: "Password123") }
+  let(:month) { Time.zone.today.beginning_of_month }
+
+  before do
+    post admin_login_path, params: { username: admin.username, password: "Password123" }
+    PlatformCostEntry.create!(month: month, label: "Piattaforma", amount_cents: 8_500)
+  end
+
+  it "mostra la dashboard costi" do
+    get admin_costs_path, params: { month: month.strftime("%Y-%m") }
+    expect(response).to have_http_status(:ok)
+    expect(response.body).to include(I18n.t("admin.costs.index.title"))
+    expect(response.body).to include("85.00")
+  end
+
+  it "crea, aggiorna ed elimina una voce di costo" do
+    post admin_cost_entries_path,
+         params: {
+           platform_cost_entry: {
+             month: month.strftime("%Y-%m"),
+             label: "Stream CPX",
+             amount_euros: "42.50",
+             notes: "overflow nodes"
+           }
+         }
+    expect(response).to redirect_to(admin_costs_path(month: month.strftime("%Y-%m")))
+    entry = PlatformCostEntry.find_by(label: "Stream CPX")
+    expect(entry.amount_cents).to eq(4_250)
+
+    patch admin_cost_entry_path(entry),
+          params: { platform_cost_entry: { month: month.strftime("%Y-%m"), label: "Stream CPX", amount_euros: "50" } }
+    expect(response).to redirect_to(admin_costs_path(month: month.strftime("%Y-%m")))
+    expect(entry.reload.amount_cents).to eq(5_000)
+
+    delete admin_cost_entry_path(entry)
+    expect(response).to redirect_to(admin_costs_path(month: month.strftime("%Y-%m")))
+    expect(PlatformCostEntry.find_by(id: entry.id)).to be_nil
+  end
+end
diff --git a/backend/spec/requests/analytics/events_spec.rb b/backend/spec/requests/analytics/events_spec.rb
index 67c228d..a1aff52 100644
--- a/backend/spec/requests/analytics/events_spec.rb
+++ b/backend/spec/requests/analytics/events_spec.rb
@@ -52,6 +52,24 @@ RSpec.describe "Analytics ingest", type: :request do
     expect(AnalyticsPageCell.where(page_path: "/clubs/:id").sum(:move_count)).to eq(12)
   end
 
+  it "ignora eventi con cookie anteprima staff" do
+    expect do
+      post "/analytics/events",
+           params: {
+             events: [
+               { type: "pageview", path: "/prezzi-suppress", device: "desktop", ts: Time.current.to_i * 1000 }
+             ]
+           },
+           headers: { "Cookie" => "#{Analytics::Suppress::COOKIE_NAME}=1" },
+           as: :json
+    end.not_to change { AnalyticsPageStat.where(page_path: "/prezzi-suppress").count }
+
+    expect(response).to have_http_status(:accepted)
+    body = JSON.parse(response.body)
+    expect(body["accepted"]).to eq(0)
+    expect(body["suppressed"]).to eq(true)
+  end
+
   it "rifiuta path esclusi" do
     post "/analytics/events",
          params: {
diff --git a/backend/spec/requests/analytics/snapshots_spec.rb b/backend/spec/requests/analytics/snapshots_spec.rb
index 478f6d7..4608ff1 100644
--- a/backend/spec/requests/analytics/snapshots_spec.rb
+++ b/backend/spec/requests/analytics/snapshots_spec.rb
@@ -29,16 +29,36 @@ RSpec.describe "Analytics snapshots", type: :request do
   end
 
   it "rifiuta path esclusi" do
-    post "/analytics/snapshot",
-         params: {
-           path: "/admin/analytics",
-           device: "desktop",
-           width: 1440,
-           height: 900,
-           image: jpeg_upload
-         }
+    expect do
+      post "/analytics/snapshot",
+           params: {
+             path: "/admin/analytics",
+             device: "desktop",
+             width: 1440,
+             height: 900,
+             image: jpeg_upload
+           }
+    end.not_to change(AnalyticsPageSnapshot, :count)
 
     expect(response).to have_http_status(:unprocessable_content)
-    expect(AnalyticsPageSnapshot.count).to eq(0)
+  end
+
+  it "salta snapshot con cookie anteprima staff" do
+    expect do
+      post "/analytics/snapshot",
+           params: {
+             path: "/prezzi-suppress",
+             device: "desktop",
+             width: 1440,
+             height: 2200,
+             image: jpeg_upload
+           },
+           headers: { "Cookie" => "#{Analytics::Suppress::COOKIE_NAME}=1" }
+    end.not_to change(AnalyticsPageSnapshot, :count)
+
+    expect(response).to have_http_status(:accepted)
+    body = JSON.parse(response.body)
+    expect(body["skipped"]).to eq(true)
+    expect(body["suppressed"]).to eq(true)
   end
 end
diff --git a/backend/spec/services/admin/cost_analytics_spec.rb b/backend/spec/services/admin/cost_analytics_spec.rb
new file mode 100644
index 0000000..1277f53
--- /dev/null
+++ b/backend/spec/services/admin/cost_analytics_spec.rb
@@ -0,0 +1,65 @@
+# frozen_string_literal: true
+
+require "rails_helper"
+
+RSpec.describe Admin::CostAnalytics do
+  let!(:coach) do
+    User.create!(email: "cost-coach@test.it", name: "Coach", password: "Password123", role: "coach")
+  end
+  let!(:club) { Club.create!(name: "Tigers Club", sport: "volleyball") }
+  let!(:team) { club.teams.create!(name: "Tigers U16", sport_key: "pallavolo") }
+  let!(:match) { team.matches.create!(opponent_name: "Rival", sport_key: "pallavolo") }
+  let(:month) { Date.new(2024, 3, 1) }
+
+  before do
+    PlatformCostEntry.delete_all
+    PlatformCostEntry.create!(
+      month: month,
+      label: "Hetzner",
+      amount_cents: 10_000
+    )
+    StreamSession.create!(
+      match: match,
+      user: coach,
+      platform: "matchlivetv",
+      status: "ended",
+      started_at: month + 1.day + 10.hours,
+      ended_at: month + 1.day + 11.hours,
+      total_duration_secs: 3600
+    )
+    Billing::Payment.create!(
+      club: club,
+      amount_cents: 5_900,
+      currency: "EUR",
+      status: "paid",
+      provider: "stripe",
+      paid_at: month + 2.days
+    )
+  end
+
+  it "calcola KPI e allocazione per società" do
+    analytics = Admin::CostAnalytics.new(month: month)
+    summary = analytics.summary
+
+    expect(summary[:cost_cents]).to eq(10_000)
+    expect(summary[:sessions]).to eq(1)
+    expect(summary[:hours]).to eq(1.0)
+    expect(summary[:revenue_cents]).to eq(5_900)
+    expect(summary[:margin_cents]).to eq(-4_100)
+    expect(summary[:cost_per_hour_cents]).to eq(10_000)
+
+    clubs = analytics.club_breakdown
+    expect(clubs.size).to eq(1)
+    expect(clubs.first[:club_name]).to eq("Tigers Club")
+    expect(clubs.first[:allocated_cost_cents]).to eq(10_000)
+    expect(clubs.first[:revenue_cents]).to eq(5_900)
+  end
+
+  it "ricalcola dopo modifica delle voci di costo" do
+    PlatformCostEntry.create!(month: month, label: "S3", amount_cents: 2_000)
+
+    summary = Admin::CostAnalytics.new(month: month).summary
+    expect(summary[:cost_cents]).to eq(12_000)
+    expect(summary[:cost_per_session_cents]).to eq(12_000)
+  end
+end