Mixed calculation

A mixed calculation (also known as a compensation calculation ) is a calculation in which the sales prices for individual products are not determined by the manufacturing costs , but by market strategy intentions.

aims

As a rule, it is expected that the lower profits or even losses that are achieved with some of these products will be offset by correspondingly higher profits from other products, so that overall an acceptable contribution margin is achieved. Mixed calculation can serve the purpose of simplifying pricing or opening up new target groups, but the goal is often also to force competitors out of the market who cannot offer corresponding mixed calculation due to different cost structures.

Depending on the pricing and type of article, a distinction is made between key articles , pull articles and compensation articles . The former are the articles that are particularly perceived by consumers with the price. Pulling articles are profiling articles that are offered cheaply in order to inspire customers as a lure offer and to bind them to the market. It is therefore understandable that these two article groups are offered as cheaply as possible, sometimes at a loss at purchase prices. Compensation articles are all other "normal" articles that cross-subsidize the other articles through their positive contribution margin .

Similarly, profiling , compulsory , impulse / seasonal and supplementary categories are also spoken of. The key category here is the subset of the mandatory category that is perceived by customers to be particularly price-conscious and sensitive and therefore generates little or no contribution margins , contrary to the rest of the mandatory category . In general, the mandatory category is the category that a store must have, as these items are absolutely expected by consumers (e.g. everyday groceries in a supermarket or clothing and household goods in a department store ).

example

Flat rates are mostly based on a mixed calculation. Intensive users generate more costs than revenues, but it is expected that many users with less usage will overcompensate for these losses. Another example is the different types of fruit yoghurt from a manufacturer , which are sold at a uniform price despite different prices for the types of fruit .

Procurement law

Mixed calculations are of particular importance in public procurement law . According to the case law of the BGH, mixed calculations within an offer are not permitted under procurement law if the bidder does not thereby specify the price that he intends to invoice.

Individual evidence

↑ As a rule, every consumer knows the exact price of 20–30 articles of daily use, such as a liter of milk or a piece of butter, and therefore perceives price changes immediately.
↑ BGH, judgment of May 18, 2004 - X ZB 7/04.

literature

Malte Müller-Wrede : The treatment of mixed calculations with special consideration of the burden of presentation and proof , NZBau 2006, p. 73.

[1] As a rule, every consumer knows the exact price of 20–30 articles of daily use, such as a liter of milk or a piece of butter, and therefore perceives price changes immediately.

[2] BGH, judgment of May 18, 2004 - X ZB 7/04.