Market segmentation in the context of operating expenses – case study from the furniture industry. Part II
Journal Title: Annals of WULS, Forestry and Wood Technology; Zeszyty naukowe SGGW - Year 2017, Vol 99, Issue
Abstract
Market segmentation in the context of operating expenses – case study from the furniture industry. Part II. Poland occupied a high fourth place in the ranking of furniture exporters in terms of both the value and volume of furniture export. To improve the competitive position of the Polish furniture industry on the international market, it is important to optimize production costs. The publication consists of two parts. In the first one the - focus was on the structure of fixed and variable costs in the three large companies producing and selling case-goods furniture. In this article - the second part of the publication - the focus was on direct and indirect costs of production. So this article discusses the direct and indirect operating expenses in studied furniture companies together with taking into account the market segments. The main result of the conducted analysis was obtaining the average costs structure of products (furniture) sold and determining the recommendations to costs optimisation for furniture manufacturers. Additionally, the differences between the costs structures of surveyed companies were discussed in the context of furniture price shelf. The time range of the study was assumed for 2007-2014.
Authors and Affiliations
Magdalena Więckowska, Emilia Grzegorzewska
Keywords
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