Business Core · Monetisation · Module

Margin structure

What remains after delivery, and how that changes with volume. A business with margin at small scale and none at large scale has a structural problem, not a pricing one.

The idea

How it works

Margin is the gap between what a customer pays and what serving them costs. Getting it right per unit is the whole question, because volume multiplies whatever the answer is, including a negative one.

Cost to serve varies far more by customer than most organisations track. Large accounts often cost disproportionately more, and the difference frequently exceeds the price difference.

Working with it

In practice

  1. 01

    Calculate cost to serve per customer type

    Not average cost. The variation between customer types is usually the finding.

  2. 02

    Separate fixed from variable honestly

    Costs that scale with volume behave differently from costs that do not. Mixing them hides where the leverage is.

  3. 03

    Model margin at three volumes

    Current, double, and ten times. Structural problems only appear at one of the three.

  4. 04

    Find the unprofitable segments

    Almost every business has some. Knowing which is the precondition for deciding what to do about them.

One level in

The components of margin structure

A component is something that exists afterwards which did not exist before — a deliverable or a mechanism, not an intention.

  1. The cost to serve model

    What it costs to deliver to each customer type, fully loaded.

    Learn
  2. The contribution analysis

    Margin per unit and per segment, with fixed and variable separated.

    Learn
  3. The scale model

    How margin behaves as volume grows, tested at several levels.

    Learn

Model margin at ten times current volume. Structural problems are invisible at today’s scale and unavoidable at tomorrow’s.