TY - JOUR TI - Metodología para la oferta de servicio diferenciado por medio del análisis de costo de servir PB - Universidad Icesi PY - 2015 issn 01235923 AB - 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.). KW - Producción intelectual registrada - Universidad Icesi KW - Methodology KW - Profitability KW - Strategy KW - Estrategia KW - Metodología KW - Rentabilidad KW - Análisis de costo UR - http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/2134 ER -