%0 Journal Article %T Metodología para la oferta de servicio diferenciado por medio del análisis de costo de servir %D 2015 %@ 01235923 %U http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/2134 %X The goal of the research is to generate profitable logistics and commercial strategies using a top-down methodology, based on financial statements to close identified gaps in the cost-to-serve for emerging markets. The methodology has three phases and 12 steps that align strategy, scope, processes and activity-based costing with the segmentation of profitable, marginal and non-profitable accounts to increase profitability. A set of tools is proposed to prioritize customer attention and to define ideal logistics/commercial strategies for the objects of the study (products clients, etc.). %K Producción intelectual registrada - Universidad Icesi %K Methodology %K Profitability %K Strategy %K Estrategia %K Metodología %K Rentabilidad %K Análisis de costo %~ GOEDOC, SUB GOETTINGEN