Profit Planning and Control in the Machining Industry Based on the Contribution Margin Concept

Author:

Baptista Elesandro Antonio1,Lucato Wagner C.1,Coppini Nivaldo Lemos2,de Souza Edson Melo3,Carvalho Alexandre Augusto Martins2

Affiliation:

1. Nove de Julho University

2. State University of Campinas - UNICAMP

3. Universidade Nove de Julho

Abstract

The relationship between suppliers and buyers has had significant changes in recent years. Among those suppliers are small and medium size enterprises (SMEs) providing machining services as demanded by their clients. Usually this type of company faces difficulties to adequately manage the selling price of services to be rendered. Larger companies on the other hand have the ability to quickly and more accurately manage their costs and related prices due to the utilization of expensive software which are often not viable for SMEs. This paper proposes a procedure based on the contribution margin concept which enables the SMEs dedicated to supplying machining services to perform an economic analysis of the machining process as a way to improve the efficiency of its cost management and pricing of their services.

Publisher

Trans Tech Publications, Ltd.

Subject

General Engineering

Reference21 articles.

1. KASPCZAK, M.C.M., Scandelari, L. (2007). An Exploratory Study on the Use of the Information of Costs in Clothes Industries in Ponta Grossa City. Journal of Technology Management & Innovation, 2(3), 124-33.

2. JAHANSHAHI, A. A, Nawaser, K., Khaksar, S.M.S., Kamalian, A.R. (2011).

3. LUCATO, W.C. & Vieira Jr, M. (2006). The capitalization difficulties of small and medium size companies. Production Magazine, 16(1), 24-33.

4. LUCATO, W.C. (2005). Management of small and medium size enterprises - how to resolve financial issues without conflict. Fenix, São Paulo, SP, Brazil.

5. CARVALHO, A.A.M. (2007).

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3