Articles

Value Creation through Service Offers

V. MALLERET

European Management Journal

février 2006, vol. 24, n°1, pp.106-116

Départements : Comptabilité et Contrôle de Gestion

Mots clés : Profitability, Services, Pricing, Costing


This paper discusses the profitability of service offerings by small and medium sized industrial firms. The first part summarizes the main argumentssupporting the theoretical debate. The second part presents the results of a field study made in six industrial SMEs; it highlights the heterogeneity of their policies and practices regarding the pricing and costing of their service offers. The last part of the paper stresses the conditions and actions required to make services actually profitable for manufacturing companies


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