"High sales volume does not necessarily mean high income, as many companies have found to their sorrow. In fact, profits (as a percentage of sales) are often much higher on some orders than on others, for reasons managers sometimes do not well understand.Recordo este exemplo, acerca do cálculo dos custos da manutenção segundo duas abordagens diferentes ""Costing the factory of the future"" ... trabalhar com médias esconde muita coisa e trama-nos muito facilmente.
Many companies make this mistake. Managers pay little attention to account profitability, selection, and management. They seldom consider the magnitude, origins, and managerial implications of profit dispersion.
Profit, of course, is the difference between the net price and the actual cost to serve. In terms of individual accounts and orders, there can be dramatic differences in both price and cost.
Moreover, the costs of serving customers and filling orders can vary significantly.
Presale costs vary greatly from order to order and account to account.
Production costs also vary by customer and by order. Order size influences cost, as do setup time, scrap rate, custom designs, special features and functions, unusual packaging, and even order timing. Off-peak orders cost less than those made when demand is heavy. Fast delivery costs more. Some orders call on more resources than others. A company that inventories products in anticipation of orders, however, will have difficulty tracing production costs to particular orders and customers. Accounting policies and conventions, furthermore, often cloud the distinctions in product costs.[Moi ici: Recordo um caso em que o empresário ficou estupefacto com o custo da customização que proporcionava. O preço extra que o cliente pagava por apôr a marca, por usar as suas cores, as suas embalagens, não compensava o custo extra que a empresa tinha no procurement e na compra efectiva]
Distribution costs naturally vary with the customer’s location.
[Moi ici: Recordo um caso em que o empresário negociava transporte por conta do cliente. Contudo, depois, como a empresa não tinha a encomenda na data combinada, tinha de ser ela a fazer as entregas por sua conta]...
Postsale service costs also differ. Sometimes customer training, installation, technical support, and repair and maintenance are profit-making operations, but businesses often bundle such services into the product price, and the buyer pays “nothing extra” for them. For some items, including capital equipment, postsale costs are heavy.
[Moi ici: Recordo um caso em que a empresa estava muito mal porque era incapaz de dizer não a pedidos adicionais dos clientes, sem aumento do preço e consumindo cada vez mais recursos internos].
Thus there are variations among customers in each of the four components of cost: before-the-sale expenses, production, distribution, and after-the-sale service. Moreover, if prices and costs do not correlate, the distribution of gross income will have a dispersion that is the sum of the individual price and cost dispersions and thus much greater than either."