Cost and performance accounting represent an important basis for a company's pricing strategy. Without contribution margin analysis, it is difficult to generate sustainable growth in the long term. Within the scope of this master's thesis, it is explained how mtrade GmbH can use cost and performance accounting for its pricing policy in the future. First, there is a definition and delineation of the basic terms, as well as an explanation of cost types, cost centers, and cost unit accounting. Especially, contribution margin analysis is relevant for the wholesale partner for hygiene and cleaning supplies. The medium-term goal of the family business is to implement cost and performance accounting. For this purpose, the current situation at mtrade GmbH is assessed in this work, and the existing pricing strategy is analyzed. This is done through an expert interview with the company's founder and owner. Since the product categories vary greatly, the process of price determination will subsequently be developed only based on the latest product group for cleaning machines, their accessories, and maintenance. In the coming year, these considerations are to be expanded to the entire product range.
- Gesundheits-, Sozial- und Public Management
Handlungsempfehlungen für die Preisermittlung der mtrade GmbH auf Basis der Kosten- und Leistungsrechnung
Maric, T. (Author). 2024
Student thesis: Master's Thesis