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Ítem Costo de servir como variable de decisión estratégica en el diseño de estrategias de atención a canales de mercados emergentes(Universidad Icesi, 2015-01-01) Mejía Argueta, ChristopherThe objective of this paper is to compare different traditional approaches about the cost analysis for emerging markets in order to identify gaps and opportunities related to cost-to-serve. The results show that no particular methodology exists for emerging markets, and there is no a robust analysis to define the profitability for customers, segments, or products. There is a clear gap because the definition of service strategies does not match the needs expressed by clients. A final table is introduced as a conclusion, showing the methodologies with the activities considered by them, as well as the opportunities, strengths and weaknessesÍtem Metodología para la oferta de servicio diferenciado por medio del análisis de costo de servir(Universidad Icesi, 2015-10-01) Mejía-Argueta, Christopher; Higuita Salazar, Catalina; Hidalgo-Carvajal, DavidThe 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.).
