Margin Guide

The more application technology and/or marketing a business model requires, the more important it is to correctly allocate costs - especially for SG&A. Any fuzziness in cost allocation perpetuates over the years and will distort product pricing. The Sapherior Margin Guide is a powerful tool to scrutinize existing cost structures and, if necessary, to develop new cost structures with the purpose of efficiency increases through target costing or zero-based budgeting.