The still relevant global crisis has interested different geographical areas. This paper wants to focus on the situation in Italy with specific reference to commercial furniture companies. For years, the furniture trade has been affected by a different social order characterized by the crisis of the more stable traditional family with the will to invest in comfortable, long-lasting environments. The temporary nature of emotional relationships has led to choose furniture qualitatively inferior, especially foreign-made.In this structural worrisome situation dramatic outcomes of severe international economic crisis have to be added. Considering, therefore, the trends of the furniture market, this paper shows, first of all, the actions of political power in support of a sector in crisis today, which for decades has been, however, one of the most flourishing of the Italian economy.The highlight for the need of an adequate cost accounting follows, which has in the contribution margin its main indicator. This margin specifies the informative value, the different methods of determining the main variables that lead to its amendment; emphasizing the especially difficult ones to define those costs that may affect the convenience of commercial transactions. The continuous monitoring of this margin should facilitate appropriate re-launching management strategies of each company. This careful analysis of the profits formation must be added to the renewed marketing strategies, on which already exist useful scientific contributions.

The Contribution Margin in Commercial Companies of Furniture. Some Considerations From the Italian Context

Rossetti Luigi Umberto
Writing – Original Draft Preparation
;
Migliaccio Guido
Writing – Original Draft Preparation
2015

Abstract

The still relevant global crisis has interested different geographical areas. This paper wants to focus on the situation in Italy with specific reference to commercial furniture companies. For years, the furniture trade has been affected by a different social order characterized by the crisis of the more stable traditional family with the will to invest in comfortable, long-lasting environments. The temporary nature of emotional relationships has led to choose furniture qualitatively inferior, especially foreign-made.In this structural worrisome situation dramatic outcomes of severe international economic crisis have to be added. Considering, therefore, the trends of the furniture market, this paper shows, first of all, the actions of political power in support of a sector in crisis today, which for decades has been, however, one of the most flourishing of the Italian economy.The highlight for the need of an adequate cost accounting follows, which has in the contribution margin its main indicator. This margin specifies the informative value, the different methods of determining the main variables that lead to its amendment; emphasizing the especially difficult ones to define those costs that may affect the convenience of commercial transactions. The continuous monitoring of this margin should facilitate appropriate re-launching management strategies of each company. This careful analysis of the profits formation must be added to the renewed marketing strategies, on which already exist useful scientific contributions.
978-9963-711-37-6
Contribution margin; Furniture; Trade of furniture
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/20.500.12070/13413
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