Resumo

MEJIA-ARGUETA, Christopher; HIGUITA-SALAZAR, Catalina  e  HIDALGO-CARVAJAL, David. Metodología para la oferta de servicio diferenciado por medio del análisis de costo de servirMethodology for offering a differentiated service through cost-to-serve analysis. estud.gerenc. [online]. 2015, vol.31, n.137, pp.441-454. ISSN 0123-5923.  https://doi.org/10.1016/j.estger.2015.08.002.

The goal of the research is to generate profitable logistics and commercial strategies using a top-down methodology, based on financial statements to close identified gaps in the cost-to-serve for emerging markets. The methodology has three phases and 12 steps that align strategy, scope, processes and activity-based costing with the segmentation of profitable, marginal and non-profitable accounts to increase profitability. A set of tools is proposed to prioritize customer attention and to define ideal logistics/commercial strategies for the objects of the study (products clients, etc.).

Palavras-chave : Methodology; Cost-to-serve; Profitability; Strategy; Segmentation.

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