Sales structure analysis

The strategic analysis of the sales area begins with a sales structure analysis. The following analytical tools, among others, have proven useful for this purpose:

(1) Profitability profile of sales: To determine the profitability profile, the gross profit is determined for each product (or each homogeneous product group) and expressed as a proportion of the product revenue.

(2) Age profile of the products: An age profile of the products can be drawn up in the same way.

(3) Product profitability depending on the age of the products: If the products are summarized by age group and the average gross sales profit rate is determined for each age group, as the weighted arithmetic mean of the sales of the individual products and their gross sales profit rates, then one obtains the profile of the product profitability as a function of the product the age of the products.
(4) Verteilung des Umsatzes nach Produkten, ABC analysis: Der Ansatz einer ABC-Analyse gibt Aufschluss über die dominierenden Umsatz­träger des Produktprogramms. Die Produkte bzw. homogenen Produktgruppen werden in ab­steigender Folge ihrer Umsätze geordnet. Je nach dem angestrebten Differenzierungsgrad der Informationen fasst man einzelne Produkte gemäss ihrem prozentualen Anteil an der Ge­samtproduktzahl zu Klassen zusammen. Für die Umsätze der gebildeten Produktklassen wird ebenfalls der prozentuale Anteil am Gesamtum­satz ermittelt.

(5) Other analyzes: Further analyzes in the sales area relate to the customer structure, sales channels (changes over time), pricing, product design and advertising, ie to all sales policy instruments. Time comparisons and comparisons with overall industry sizes can provide indications of important developments of strategic importance.