Machined part sales price build-up based on the contribution margin concept
Autor(a) principal: | |
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Data de Publicação: | 2009 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Journal of the Brazilian Society of Mechanical Sciences and Engineering (Online) |
Texto Completo: | http://old.scielo.br/scielo.php?script=sci_arttext&pid=S1678-58782009000300003 |
Resumo: | One of the main competitive moves observed in the last two decades was the change in product pricing, evolving from a cost plus margin paradigm to a market-driven one. In the present days, the customer defines how much he or she is willing to pay for a given product or service. As a result, traditional cost accounting procedures and their related pricing formulas cannot accommodate that kind of change without significant turnaround in practices and concepts. Taking that into consideration, this paper proposes a procedure tool based on the contribution margin concept as well as on cutting process economic analysis to be applied to small and medium size (SMS) machining service companies. To improve the reader's comprehension, a numerical simulation is also presented. All the figures have been calculated taking into account the Brazilian currency (Reais). At this moment (2009), the exchange rate is approximately R$2.40 to US$1.00. The numerical simulation presented herein was developed mainly to allow the reader to follow the proposed procedure and not to consider the numeric results as actual data. |
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Machined part sales price build-up based on the contribution margin conceptcutting processcontribution marginsales priceOne of the main competitive moves observed in the last two decades was the change in product pricing, evolving from a cost plus margin paradigm to a market-driven one. In the present days, the customer defines how much he or she is willing to pay for a given product or service. As a result, traditional cost accounting procedures and their related pricing formulas cannot accommodate that kind of change without significant turnaround in practices and concepts. Taking that into consideration, this paper proposes a procedure tool based on the contribution margin concept as well as on cutting process economic analysis to be applied to small and medium size (SMS) machining service companies. To improve the reader's comprehension, a numerical simulation is also presented. All the figures have been calculated taking into account the Brazilian currency (Reais). At this moment (2009), the exchange rate is approximately R$2.40 to US$1.00. The numerical simulation presented herein was developed mainly to allow the reader to follow the proposed procedure and not to consider the numeric results as actual data.Associação Brasileira de Engenharia e Ciências Mecânicas - ABCM2009-09-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersiontext/htmlhttp://old.scielo.br/scielo.php?script=sci_arttext&pid=S1678-58782009000300003Journal of the Brazilian Society of Mechanical Sciences and Engineering v.31 n.3 2009reponame:Journal of the Brazilian Society of Mechanical Sciences and Engineering (Online)instname:Associação Brasileira de Engenharia e Ciências Mecânicas (ABCM)instacron:ABCM10.1590/S1678-58782009000300003info:eu-repo/semantics/openAccessLucato,Wagner CesarBaptista,Elesandro AntonioCoppini,Nivaldo Lemoseng2009-12-04T00:00:00Zoai:scielo:S1678-58782009000300003Revistahttps://www.scielo.br/j/jbsmse/https://old.scielo.br/oai/scielo-oai.php||abcm@abcm.org.br1806-36911678-5878opendoar:2009-12-04T00:00Journal of the Brazilian Society of Mechanical Sciences and Engineering (Online) - Associação Brasileira de Engenharia e Ciências Mecânicas (ABCM)false |
dc.title.none.fl_str_mv |
Machined part sales price build-up based on the contribution margin concept |
title |
Machined part sales price build-up based on the contribution margin concept |
spellingShingle |
Machined part sales price build-up based on the contribution margin concept Lucato,Wagner Cesar cutting process contribution margin sales price |
title_short |
Machined part sales price build-up based on the contribution margin concept |
title_full |
Machined part sales price build-up based on the contribution margin concept |
title_fullStr |
Machined part sales price build-up based on the contribution margin concept |
title_full_unstemmed |
Machined part sales price build-up based on the contribution margin concept |
title_sort |
Machined part sales price build-up based on the contribution margin concept |
author |
Lucato,Wagner Cesar |
author_facet |
Lucato,Wagner Cesar Baptista,Elesandro Antonio Coppini,Nivaldo Lemos |
author_role |
author |
author2 |
Baptista,Elesandro Antonio Coppini,Nivaldo Lemos |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Lucato,Wagner Cesar Baptista,Elesandro Antonio Coppini,Nivaldo Lemos |
dc.subject.por.fl_str_mv |
cutting process contribution margin sales price |
topic |
cutting process contribution margin sales price |
description |
One of the main competitive moves observed in the last two decades was the change in product pricing, evolving from a cost plus margin paradigm to a market-driven one. In the present days, the customer defines how much he or she is willing to pay for a given product or service. As a result, traditional cost accounting procedures and their related pricing formulas cannot accommodate that kind of change without significant turnaround in practices and concepts. Taking that into consideration, this paper proposes a procedure tool based on the contribution margin concept as well as on cutting process economic analysis to be applied to small and medium size (SMS) machining service companies. To improve the reader's comprehension, a numerical simulation is also presented. All the figures have been calculated taking into account the Brazilian currency (Reais). At this moment (2009), the exchange rate is approximately R$2.40 to US$1.00. The numerical simulation presented herein was developed mainly to allow the reader to follow the proposed procedure and not to consider the numeric results as actual data. |
publishDate |
2009 |
dc.date.none.fl_str_mv |
2009-09-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://old.scielo.br/scielo.php?script=sci_arttext&pid=S1678-58782009000300003 |
url |
http://old.scielo.br/scielo.php?script=sci_arttext&pid=S1678-58782009000300003 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
10.1590/S1678-58782009000300003 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
text/html |
dc.publisher.none.fl_str_mv |
Associação Brasileira de Engenharia e Ciências Mecânicas - ABCM |
publisher.none.fl_str_mv |
Associação Brasileira de Engenharia e Ciências Mecânicas - ABCM |
dc.source.none.fl_str_mv |
Journal of the Brazilian Society of Mechanical Sciences and Engineering v.31 n.3 2009 reponame:Journal of the Brazilian Society of Mechanical Sciences and Engineering (Online) instname:Associação Brasileira de Engenharia e Ciências Mecânicas (ABCM) instacron:ABCM |
instname_str |
Associação Brasileira de Engenharia e Ciências Mecânicas (ABCM) |
instacron_str |
ABCM |
institution |
ABCM |
reponame_str |
Journal of the Brazilian Society of Mechanical Sciences and Engineering (Online) |
collection |
Journal of the Brazilian Society of Mechanical Sciences and Engineering (Online) |
repository.name.fl_str_mv |
Journal of the Brazilian Society of Mechanical Sciences and Engineering (Online) - Associação Brasileira de Engenharia e Ciências Mecânicas (ABCM) |
repository.mail.fl_str_mv |
||abcm@abcm.org.br |
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1754734681430949888 |