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The implementation of variable costing in the management of profitability of sales in trade companies

100%
Dyhdalewicz A.
Finansowy Kwartalnik Internetowy e-Finanse
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2015
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vol. 11
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issue 3
116-127
EN
The aims of the paper are twofold: first, to present selected approaches to the construction of an income statement based on variable costing, which evolved towards the preparation of a tool for multidimensional measurement and an analysis of profitability of sales; second, to discuss the possibility of using it in trade companies. The paper is composed of the following parts: 1) The first part contains a presentation of the general rules of construction of financial result accounts on the basis of variable costing, providing the basis of preparing multi task contribution income statements in various entities; 2) The second part is devoted to the general assumptions concerning the activity in trade companies, which should be observed in the creation of the information needed for the segment profitability reporting according to the rules of variable costing; 3) In the third part, one proposes a report on customer profitability and basic financial ratios, which are related to it, are defined. The financial ratios can be used to conduct an analysis of profitability of sales in a trade company. This approach uses the evaluation of profitability made by taking into account the size and structure of sales and it includes the costs related to customer service. 4) In the last parts, the conclusions are made on the basis of the discussion presented in the paper. The methodology of the contribution income statement on the basis of variable costing enables its implementation in various branches of business, including trading activity, due to universal rules used for its creation. However, constructing a profitability report requires individual assumptions, which take into consideration the specific character of a given trade company and its information needs.
2

Rentowność sprzedaży przedsiębiorstw prywatnych w Polsce – ujęcie regionalne

100%
Farelnik E., Wierzbicka W.
Pieniądze i Więź
|
2013
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vol. 16
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issue 1(58)
135-144
EN
The aim of the study was the evaluation of the private companies’ sales profitability in Poland in voivodeships’ dimension and the status of regional disparities in this respect. The results of the analysis can be summarized as follows. In the years 1999-2010, the level of profitability of sales of private companies in Poland increased approximately three times and regional disparities in this area have significantly decreased. This is supported by the decreasing value of the coefficient of variation, which fell from 37% in 1999 to 18% in 2010. The dynamics of changes in individual regions was very different. As a consequence, in voivodeships were observed in parallel processes of convergence and divergence, including these of marginalization nature. Processes of this nature were observed, for example, in Lubelskie, Lubuskie and Warmińsko-Mazurskie voivodeships.
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