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INVESTIGATING DIFFERENT COSTS WITH A VIEW TO IMPROVING PROFITABILITY.

[In German. / En allemand.]

Type of article: Article

Summary

THE ARTICLE DISCUSSES A WHOLE RANGE OF FACTORS WHICH DETERMINE HOW PROFITABLE RETAIL FROZEN-FOOD SECTIONS ARE, INCLUDING TURNOVER, AND COSTS OF SPACE, INSTALLATIONS, ENERGY AND PERSONNEL. IN PARTICULAR, IT IS RECOMMENDED, WHEN ESTIMATING THE PROFITABILITY OF AN INDIVIDUAL ARTICLE, TO TAKE INTO ACCOUNT ONLY THE COSTS ARISING FROM THAT ARTICLE, AS WELL AS ITS TURNOVER FREQUENCY. A FORMULA IS PRESENTED FOR DETERMINING THE SPACE AND INSTALLATION COSTS PER M2 OF DISPLAY AREA. M. C.

Details

  • Original title: [In German. / En allemand.]
  • Record ID : 1992-1150
  • Languages: German
  • Source: Tiefkühl-Rep. - vol. 19 - n. 8
  • Publication date: 1991/08
  • Document available for consultation in the library of the IIR headquarters only.

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