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A significant lever to improve profitability Three pricing levers used to achieve pricing excellence Approach to price realisation 1: Transparency 2: Improvement themes and initiatives 3: Operationalisation

How to increase company value through pricing


Typical comments in relation to making pricing improvements

Our key beliefs on pricing and on making sustainable pricing improvements

"I think there is a potential [for improving prices] … but my Sales Director has assured me that they are on top of the situation" CEO

1

Our prices are already competitive … we maintained our 2007 prices in our 2008 contracts … and we haven't lost a single customer" Head of Sales

2

"We did a very detailed price comparison two years ago, and it confirmed that our prices are where they should be" Marketing Manager

3

"We can't afford to divert the [sales] organisation's attention by running this [pricing] project now … we need every sales person in the field" Sales Manager

4

"We have tried it before, but it didn't work"

5

Head of Sales

"We don't get rewarded for raising prices, so we bear all the risk if we lose a customer from raising prices" Account Manager

6

Pricing is perhaps the most powerful lever in boosting short-/medium-term company profits

Making pricing improvements is more science than art – using proven pricing tools will get you very far

Improvements should go hand-in-hand with capability-building, pricing governance/organisation, systems/policies and sales force incentives

Tools and levers should be adapted to each sales process to make it real for the sales organisation

Piloting is key for testing tools and solutions "live" – subsequent roll-out should be done in waves

"Lead from the line" – sales organisation plays a key role in driving pilots and implementation/roll-out


Average financials for S&P 500 companies Raising price by 1% ...

... increases profit by 9%

101 1

13 1 12

65 100

23

Sales

Source: S&P 500 company financial data, 2006

Fixed costs

Variable costs

Operating profit


Improvement in EBIT margin Per cent

Industry examples

B2B/solution

4-8

B2B2C

2-6

Micro markets

1-4

Tiered distribution

0.5-4

Index pricing

Trading

0.2-2

0.2

Source: Quartz+Co analysis

• Pumps • Specialty chemicals • System providers • Packaged goods • Consumer electronics • Vending machines • Retail fuel • Food franchising • Tyres • Agricultural chemicals

• Base chemicals

• Electricity • Securities • Crude oil


Price realisation Price-setting

Key issues

Timing

Common improvement areas

1. Customer/transaction pricing

How do you decide on the exact price to assign to each customer and customer transaction?

>1 year

• Understand customer profitability at pocket margin level • Actively manage open and hidden discounts • Apply simple rules and tactics in negotiations and agreements • Enhance skills and institutionalise tools within sales force

2. Product/market pricing

Within each market segment, what pricing level/ structure best positions your offering relative to competition?

~1-2 years

• Segment customers based on key buying factors • Understand, quantify and communicate customer value • Enhance skills and institutionalise tools within sales force

3. Industry/pricing strategy

What across-theboard price/capacity strategies and actions will exert positive pressure on industry prices?

Longer term

• Understand drivers of industry conduct and impact of own pricing behaviour • Consciously apply the entire range of strategic pricing options to change/ influence industry conduct

Source: "The Pricing Advantage", Wiley, 2004


Key benefits from working with price realisation Increasing net prices by working with price realisation is an efficient way to increase profitability through …

• … increasing understanding and awareness of trade terms and discount structures • … evaluating current ability to comply with discount guidelines/targets

• … identifying customers with disproportionate discount levels • … highlighting differences in costs-to-serve for different groups of customers (i.e. direct vs indirect customers)

• … evaluating profitability/margin requirements for different types of customers


1

Transparency

Sales at list price Pre- and on-invoice

2

Improvement themes and initiatives

3

Operationalisation

Structural initiatives Initiatives focused on internal processes and skills

discounts Net price Off-invoice discounts Pocket price COGS Net margin

Strategic initiatives Initiatives targeted at segments or groups of customers

Operational initiatives Initiatives targeted towards individual customers

Cost-to-serve

Pocket margin • Develop transparency of customer pricing and profitability • Understand the different segment characteristics and the current set-up for sales governance and process • Prioritise the segments to focus on in the next phases

• Create a gross list of improvement themes • Detail and quantify the improvement themes in order to identify and prioritise the true potential • Create a business case in which targets are quantified and aggregated

• Create segment targets and ambitions • Develop universal tools adapted to market needs • Ensure that the insights and initiatives developed during the project are incorporated into the daily work and the overall sales cycle • Implementation-planning and preparation


CONCEPTUAL

Customer level margin for a group of customers Per cent of sales at list price

Individual customer level margin Sales at list price

100

Pre- and on-invoice discounts

50

Net price

30% required customer level margin to cover fixed costs

Off-invoice discounts

25

Pocket price

25

COGS Net margin Cost-to-serve Pocket margin

Total sales at list price

50

10 15 10 5


CONCEPTUAL

The improvement themes can be addressed at multiple levels …

Example of potential improvement themes

Improvement themes can result in very different initiatives

Structural initiatives

Overall improvement needs in the way we manage pricing and profitability

• Current pricing/discount guidelines are not enforced

Initiatives on the internal processes and skills

Company level

Improvement needs across a distinct group of customers defined by segment, size, etc.

Improvement needs at the individual customer level that require changes regardless of their segment

• A segment does not meet the margin requirement to cover its fair share of fixed costs Customer group level

• The smaller customers do not trade at terms that reflect their importance to the business

• Customers with decreasing volume do not get their discount terms updated to reflect their current volume Customer level

• The product mix of some customers shows great potential for improvement

Strategic initiatives Initiatives targeted at one segment or group of customers

Operational initiatives Initiatives that can be targeted towards individual customers


CONCEPTUAL

Customer segment 1

Customer segment 2 Customer segment 3 Customer segment 4

Identified improvement potential in prioritised segments

Estimated improvement potential in all segments (assuming same level of potential in remaining segments)

215

365

24 28

63 150

39 45

43

24 38 7 41 12

20

63 49

31

43 49

59 59

28 Reduce Reduce Align Optimise Optimise Reduce margin discounts discount/ product total cost-tovariability margin mix value of serve levels offering with volume

215

Total

Four prioritised segments

Other segments

Total potential


CONCEPTUAL

Target customer level pocket margin Per cent Segment

Size brackets

Total segment

Today

10.1 2.6

Very large Target

12.7

2.0 Today

12.0

9.7 1.7

Large Target

11.4

10.0 Today

8.8 1.4

Medium Target

7% overhead ratio

Today

10.2

14.4 2.0

Small Target

Targets should also consider required margin to cover segment overhead

Today Today

Target

16.4

16.5 3.4

Very small Target

19.9


CONCEPTUAL

Success criteria • Buy-in from management group • New concepts integrated in the existing sales and management processes • Management educated/supported in running the implementation • Tools and processes clearly described and easily available and operational for sales people • Concepts are simple and easy to communicate • Clear plan for how follow-up is performed (incentives and KPIs) • Clear implementation plan with responsibilities for each activity and follow-up at management level

Updates and initiatives are closely aligned with the quarterly sales cycle


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