Sales segment calculation

Absatzsegmentrechnung bezeichnet ein Aufgabengebiet des Marketing controlling. Es handelt sich um eine monetäre Ergebniskontrolle im Marketing nach Teilausschnitten der betrieblichen Produkt-Markt-Beziehungen, denen Kosten und Erlöse gesondert zugerechnet werden können.
Different sales segments are distinguished from one another: products or product groups, orders, customer (groups), sales channels and sales areas. Corresponding product or item income statements, order income statements, customer (group) income statements, etc. are used for the refined tracking of sales-related sources of profit or loss. At the same time, they are the basis for a selective sales policy, ie for a priority alignment of marketing activities on product-market relationships that promise above-average success.

Grundlage einer vielseitig aufgebauten Ab-satzsegmentanalyse ist die Deckungsbeitragsrechnung im Marketing. Dabei erscheint das Direct Costing zwar für die stückbezogene Produkt- oder Item income statement geeignet, aber in Bezug auf andere Absatzsegmente ist das Rechnen mit relativen Einzelkosten (Einzelkosten- und Deckungsbeitragsrechnung) angemessener, da auf den verschiedenen Zurechnungsebenen i.d.R. pro Periode auch Fixkosten schlüsselungsfrei zugeordnet werden können.

For this purpose, the sales segment calculation is linked to a reference value hierarchy, as indicated in the illustration as an example. Viewed from bottom to top, this reference value hierarchy has logical links: costs that can already be recorded as relative direct costs on the lower levels can also be clearly assigned to the next higher hierarchy level as direct costs. At each higher reference level, there are additional costs that can only be allocated there without coding, such as shipping costs for the entire order, customer-specific visiting costs for the customer groups) or rental costs for a sales office at the "sales area" level.
It is therefore sufficient to label the cost data with descriptors in such a way that the lowest level of the reference value hierarchy is defined, from which the cost type can be offset directly (as relative individual costs). Such a marking of the starting point is also provided for in the basic marketing calculation.

Newer information technologies make it easier to carry out multi-dimensional sales segment calculations, for example the analysis of product margins according to different sales areas and / or sales channels. For such versatile data evaluations, the use of a data warehouse with the help of OLAP tools (On-Line Analytical Processing) comes into consideration, as is done in the SAP R / 3 system (marketing information systems).

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