Hvordan foretager større danske virksomheder periodiske lønsomhedsmålinger?

Morten Jensen, Thomas Tang Ravnkilde Nielsen, Thomas Plenborg, Carsten Rohde

Research output: Contribution to journalJournal articleResearchpeer-review


This exploratory study examines 1) which decisions are based on periodic profitability analyses, 2) which income segments are being analysed and how often, 3) how profitability calculations are designed depending on which costs are included and which profitability cuts are assessed as the most important, and, finally, 4) to which extent capital stock is involved.
The study confirms that may Danish enterprises prepare quite varied profitability analyses, but it also documents that a number of enterprises have potential for improvements. Almost 10% of businesses fail to fully measure the profitability of their major revenue segment, and approximately 60% of the enterprises do not include secondary capital cost of capital tied up in fixed assets and working capital. Finally there are some enterprises that do not focus on customer profitability. Each of these areas could usefully be strengthened in practice.
Original languageDanish
JournalLedelse & Erhvervsøkonomi
Issue number1
Pages (from-to)37-54
Number of pages18
Publication statusPublished - 2011

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