Scribd
Upload
47 views3 pages

Customer Contribution Statement

This document provides a breakdown of costs and contributions for a customer. It outlines revenue, variable costs including cost of goods sold and selling/administrative costs, marginal contribution, fixed product costs including marketing expenses, factory overheads, depreciation, and bad goods expenses. It then lists fixed overhead expenses including distribution, sales force, and other general expenses. The document calculates operating profit and provides a net customer contribution statement analyzing proceeds, trade funds, operational contribution, credit costs, bad debts, customer contribution, and cost to serve.

Uploaded by

Mehdi Ben ahmed
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
47 views3 pages

Customer Contribution Statement

This document provides a breakdown of costs and contributions for a customer. It outlines revenue, variable costs including cost of goods sold and selling/administrative costs, marginal contribution, fixed product costs including marketing expenses, factory overheads, depreciation, and bad goods expenses. It then lists fixed overhead expenses including distribution, sales force, and other general expenses. The document calculates operating profit and provides a net customer contribution statement analyzing proceeds, trade funds, operational contribution, credit costs, bad debts, customer contribution, and cost to serve.

Uploaded by

Mehdi Ben ahmed
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
You are on page 1/ 3

543331417.

xlsx / Customer Contribution Statement 09/20/2021 / 09:54:42


Customer Contribution Statement

Sales (Revenue) (a)

Less Variable Costs :

COGS (Variables Costs ) : (b)


SELLING & ADMINISTARTIVE COSTS (Variables Costs) : (c)
Target Incentives
Space
Discount to customers
Promotions
Distribution Costs
Commission to customers

Total variable expenses. (d) = (b)+(c)

Marginal Contribution ( MC) (e) = (a)-(d)

Less fixed specific products expenses

PFME (ProductFixed Marketing Expenses) : (f)


Media Communication
Brand activations
Visibility programmes
Trade shows and exhibitions
Factory fixed overheads. (g)
Depreciation of factory fixed assets. (h)
Bad goods expenses. (j)

Total fixed products expenses (k) =(f)+(g)+(h)+(i)+(j)

Product Contribution (L) =(e)- (k)

Less fixed overheaad expenses

Fixed distribution expenses- (m)


Sales force expenses- (n)
Other general expenses (o)
Bad debts- (p)

Total Fixed Overhead expenses (q) =(m)+(n)=+(o)+(p)

Operating Profit ( r) = (L) -(q)


Net Customer Contribution Statement

Net Proceed Of Sales ( Revenue)


Trade Funds
Revenue After Trade Funds

Mix and Bad Goods

Operational Customer Contribution

Credit Costs and Bade Debts

Customer Contribution

Cost To Serve

Net Customer Contribution


Net Customer Contribution Statement

Trade Developpment Expenses (Space,Pomotion, Target Incentives (Ristournes)

Cost Of Goods Sold ( COGS)


Bad Goods
n
Cash Discount
Credit Of Costs
Bad Debts

Distribution Expenses
Selling Expenses

You might also like