Analysing customers profitability via contribution margin: a study in a business sector of medium size furniture located in Serra Gaúcha.

Authors

DOI:

https://doi.org/10.32358/rpd.2015.v1.61

Keywords:

Contribution Margin, Profitability Analysis, Customers, Costing Methods.

Abstract

In today's competitive market, knowing the profitability of each customer is a key part to the success of a company, but to reach, this percentage, you need to adopt some procedures. This study shows procedures to be followed for the determination and analysis of profitability of major customers of a company in furniture sector. In this context, the present work was carried out by the case study method, to demonstrate the importance of knowing the profitability of customers based on contribution margin, thus improving efficiently and effectively their management process. We will present theoretical framework for the analysis of customer profitability, methods of costing and measurement of existing profitability and the profitability of customers through the contribution margin. As a conclusion, we propose using data and this proposal applied to the Bella fictitious name company.

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Author Biography

Fabiano Larentis, Universidade de Caxias do Sul (UCS)

Graduação em Administração - Habilitação Comércio Exterior pela Universidade de Caxias do Sul (2000), especialização em Gestão Estratégica em Marketing pela Universidade de Caxias do Sul (2002), mestrado em Administração (ênfase em Marketing) pela Universidade Federal do Rio Grande do Sul (2005) e é doutor em Administração (UFRGS - 2010).

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Published

2015-05-30

How to Cite

Hastenteufel, C., & Larentis, F. (2015). Analysing customers profitability via contribution margin: a study in a business sector of medium size furniture located in Serra Gaúcha. Revista Produção E Desenvolvimento, 1(1), 60–76. https://doi.org/10.32358/rpd.2015.v1.61

Issue

Vol. 1 No. 1 (2015): JANUARY-APRIL

Section

Management Affairs

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