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Author:Rosenback, Marcus
Title:Total cost of ownership analysis as an industrial marketing tool
Publication type:Master's thesis
Publication year:2012
Pages:118      Language:   eng
Department/School:Tuotantotalouden laitos
Main subject:Teollisuustalous   (TU-22)
Supervisor:Artto, Karlos
Instructor:Kostama, Hanna
OEVS:
Electronic archive copy is available via Aalto Thesis Database.
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Location:P1 Ark Aalto     | Archive
Keywords:total cost of ownership
TCO
value quantification
industrial marketing
industrial machinery
Abstract (eng): This paper explores whether total cost of ownership (TCO) analysis can be used by industrial suppliers to demonstrate the superiority of their offering to customers.
Existing scholarly literature addressing this question is shown to be very limited and even contradictory.

An embedded case study comprising a focal machinery supplier and six customer companies is conducted to understand the issue at depth.
Altogether twenty-two interviews are conducted with sellers and buyers to identify antecedents and obstacles to sell-side TCO analysis.
Based on six obstacles identified and in light of the existing literature, it is proposed that TCO analysis is inapplicable as an industrial marketing tool.

In its place, a less comprehensive differential cost approach is suggested.
Semantically distinguishing between differential cost and TCO reconciles the contradictory literature, and also allows a conceptual framework to be constructed where the notions of differential cost and TCO are considered subcases of differential value and total value of ownership respectively.
Abstract (fin): Tässä tutkielmassa tarkastellaan, voivatko teolliset toimittajat käyttää kokonaiskustannuslaskentaa (total cost of ownership, TCO) osoittaakseen asiakkailleen tuote- ja palvelukokonaisuutensa paremmuuden suhteessa kilpailijoiden vastaaviin.

Olemassa oleva tieteellinen kirjallisuus aiheesta osoittautuu hyvin rajalliseksi ja jopa ristiriitaiseksi.
Aihealueen syvälliseksi ymmärtämiseksi toteutettiin tapaustutkimus, jonka keskiössä on tarkasteltu yhtä konetoimittajaa sekä lisäksi kuutta konetoimittajan asiakasyritystä.
Yhteensä kahtakymmentäkahta myyjää ja ostajaa haastateltiin sen selvittämiseksi, mitkä syyt ovat yhtäältä johtaneet pyrkimykseen hyödyntää TCO:ta, ja toisaalta mitä esteitä sen käytölle on myyntitarkoituksessa.

Kuuden tutkimuksessa havaitun esteen sekä aiemman tutkimuskirjallisuuden perusteella ehdotetaan, ettei TCO analyysi sovellu teollisen markkinoinnin työkaluksi.
Sen sijaan esitetään käytettäväksi yksinkertaisempaa kustannuserotusmenetelmää (differential cost).
Kustannuserotuksen ja TCO:n erottaminen toisistaan semanttisesti käsitteinä johtaa aiemman tutkimuskirjallisuuden ristiriitaisuuden ratkeamiseen, sekä toisaalta mahdollistaa käsitteellisen viitekehyksen muodostamisen, jossa kustannuserotus ja TCO nähdään arvoerotuksen (differential value) ja kokonaisarvon (total value of ownership) erityistapauksina.
ED:2013-03-20
INSSI record number: 45991
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