Structure effect

from Wikipedia, the free encyclopedia

The structure or revenue structure effect characterizes the part of a revenue deviation that can be traced back to the change in purchasing preferences in the range . This is also to be seen as a change in the product range structure.

The structural effect results from the fact that the sales price effect and the quantity effect are subtracted from the total revenue variance. The (sales) structural effect is therefore to be regarded as a residual .

causes

Range shifts

A range shift occurs when a company shifts sales from one product to another. This change can go through

  • the introduction of new products,
  • Product changes to the existing product, e.g. B. by a changed packaging design or
  • a switch to substitutes

be effected.

Customer shifts

A change in revenue can also be caused by a change in the customer structure. The customer shift can move between several customer segments , e.g. B.

  • between commercial customers,
  • between retail customers,
  • between high-turnover and low-turnover customers or
  • between large and small customers.

literature

  • Rolf Eschenbach (Ed.): Controlling. Schäffer-Poeschel, Stuttgart 1995, ISBN 3-7910-0801-3 .
  • Stefan Geskes: Methods of profit margin-oriented deviation analysis. Information, incentives and control in companies (= European university publications. Series 5: Economics and business administration. Vol. 2676). Lang, Frankfurt am Main et al. 2000, ISBN 3-631-37096-2 (At the same time: Kassel, University, dissertation, 1999).
  • Andreas Preißner: Practical knowledge of controlling. Basics - Tools - Applications. 4th, completely revised edition. Hanser, Munich et al. 2005, ISBN 3-446-40286-1 .
  • Ernst F. Schröder: Modern corporate controlling. Business Practice Guide. 8th, revised and significantly expanded edition. Kiehl, Ludwigshafen (Rhein) 2003, ISBN 3-470-56608-9 .
  • Claus Steinle, Heike Bruch (Eds.): Controlling. Compendium for training and practice. 3rd, revised and expanded edition. Schäffer-Poeschel, Stuttgart 2003, ISBN 3-7910-2086-2 .