I tidigare delar av turnaround-skolan har vi fått lära oss om förutsättningar för att lyckas vända verksamheten och hur vi tar de tuffa besluten. Nu är det dags att positionera företaget för att vara lönsamt.
Så bygger du marginaler och vågar ta betalt
Ekonomistyrning
En viktig del i att lyckas med en turnaround handlar om att justera priser och se över marginalerna. Men hur gör man det på rätt sätt? I tredje delen av turnaround-skolan lär Markus Brattfeldt oss vikten av rätt pris och hur stora marginaler man faktiskt bör ha i bolaget.

Foto: Adobe Stock/Ägarskolan.
Någonting är fel
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Lönsamhet börjar med marginalerna
För att ett företag ska överleva måste det vara lönsamt. Alternativet är förlust, vilket i längden leder till konkurs. Det är vanligt att prata om vinst på sista raden, det vill säga årets resultat.
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


