Responding to the request of a company in pushing the income statement in profit, the authors of this articles propose to apply to the products contribution margin the 80/20 principle. We have gone from an ABC analysis of all the contribution margins of products valued at standard cost, and we proceeded to classify in families of group of finished products, the contribution margin from the lowest to the highest. It was then applied to a cycle "loop" the rationalization of products starting from group 1 and so forth, until you reach the desired result on the income statement. After this analysis was developed the new total cost of the company according to the budget forecast of sales, highlighting all items of income and expense in surplus and defining the resulting operational plan. The result of this analysis is a restricted company operative only products contribution margin and with the 80/20 principle. The consequence is a redrafting of the company's business. Considering the result above mentioned the development of this methodology can become a standard for the corporate restructuring in a state of crisis.
Application of the 80/20 on margin contributions in manifacturing companies
POZZETTO, DARIO
2015-01-01
Abstract
Responding to the request of a company in pushing the income statement in profit, the authors of this articles propose to apply to the products contribution margin the 80/20 principle. We have gone from an ABC analysis of all the contribution margins of products valued at standard cost, and we proceeded to classify in families of group of finished products, the contribution margin from the lowest to the highest. It was then applied to a cycle "loop" the rationalization of products starting from group 1 and so forth, until you reach the desired result on the income statement. After this analysis was developed the new total cost of the company according to the budget forecast of sales, highlighting all items of income and expense in surplus and defining the resulting operational plan. The result of this analysis is a restricted company operative only products contribution margin and with the 80/20 principle. The consequence is a redrafting of the company's business. Considering the result above mentioned the development of this methodology can become a standard for the corporate restructuring in a state of crisis.File | Dimensione | Formato | |
---|---|---|---|
PEM2015_paper_Alvarez Serrano.pdf
Accesso chiuso
Tipologia:
Bozza finale post-referaggio (post-print)
Licenza:
Digital Rights Management non definito
Dimensione
210.72 kB
Formato
Adobe PDF
|
210.72 kB | Adobe PDF | Visualizza/Apri Richiedi una copia |
Pubblicazioni consigliate
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.