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
Related Articles
- EP ID EP349510
- DOI -
- Views 93
- Downloads 0
Trends in middle-sized wood supply on the Polish market in 2011-2015
This article presents results of studies on changes in middle-sized wood supply on the Polish market. It shows the wood sales volume based on groups. Fluctuations in middle-sized wood prices on the Polish market were als...
Modification of wood colour of Acer platanoides L. to a brown-red shade caused by thermal treatment
The goal of this paper is to determine the colour of wood species Acer platanoides L. in CIE-L*a*b* colour space after thermal treatment – to modify the color of the wood by steam at a temperature of t = 125 – 130°C for...
Surface roughness of water-based finishes on aspen poplar wood
Surface roughness of water-based finishes on aspen poplar wood. The article deals with the roughness of transparent finishes on the surface of aspen poplar wood. The influences of the type of transparent finish and the t...
Lignin content in the black liquor from kraft pulping of a select poplar line
Lignin content in the black liquor from kraftpulping of a select poplar line.Results of the determination of lignin content in the black liquor derived from the kraft pulping of wood resources show that the lignin conten...
Das „Kritische Repertorium der Forstwissenschaft und ihrer Hilfswissenschaften“ von Wilhelm Pfeil 1830 als Beispiel des Reichtums an Fachliteratur über Holz und Holzerzeugnisse im 19. Jh. Teil 2
Das „Kritische Repertorium der Forstwissenschaft und ihrer Hülfswissenschaften“ von Wilhelm Pfeil 1830 als Beispiel des Reichtums an Fachliteratur über Holz und Holzerzeugnisse im 19. Jh. (Teil 2). Im nachfolgenden Artik...