Results by Segment: A study applied in s Technology Startup
Keywords:
ABC costing, Segment profitability, startup companyAbstract
This report is based on the intervention concepts in the actual context of an enterprise with the target of improving its organizational performance. It deals with a common setting in small and medium-sized enterprise (SME), namely the need of implementing segment profitability management reports presenting the solutions to some of the common difficulties for their definition and implementation. The business model of the technology firms which were the focus of this research combines the SAAS (Software as a Service) with the assumption of reward points. The customers pay for the software implementation which allows the access and membership to the incentive/loyalty program. The SME are most of the existing enterprises in Brazil whose level of mortality after 5 years of existence is close to 60% of the firms. The lack of managerial control is one of the main factors of such mortality. Under such context of SME, this report highlights the use of ABC (Activity-Based Costing) for the implementation of segment profitability analysis. In particular, the Time-Driven ABC, that is, the time-based ABC was used to reduce distortions caused by arbitrary overhead cost allocations. It should be noted that this report presents a real problem that was solved through the participation of the Financial Coordinator of the group of companies in an executive education course, with subsequent collaborative intervention with the professors, co-authors of this report.Downloads
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