Lika handlare tänker olika
En studie om korttransaktionskostnader och beloppsgränser
Balanced ScorecardCard paymentCard transaction costsCharge cardDistribution of costsFinancial controlMerchantsPerformance managementBalanced ScorecardBeloppsgränsBetalkortEkonomistyrningHandlareKorttransaktionsavgifterKostnadsfördelningVerksamhetsstyrning
As a consumer, you can use cards for payment more or less everywhere you go, however, it is not certain that the card can be used for all purchases. When a customer pays with card there arises a card transaction fee charged to the merchant. This is a big problem for businesses where transactions with small amounts are a large portion of sales. An observation at the beginning of this study showed that seemingly similar merchants have chosen to solve this problem in different ways. Some merchant?s refuses card purchases below a certain amount, while others accept card with any purchase. This study aims to create understanding why there is a difference between these merchants. Fifteen different merchants in kiosks, shops, cafes and convenience stores were interviewed. To analyze the collected data the investigator?s used ?The Balanced Scorecard?. The model?s purpose is to illustrate a way of thinking of performance management and which factors are of importance. The responses from the interviews were categorized into ?The Balanced Scorecards? four perspectives in order to see differences, similarities and patterns. The survey shows two distinct patterns. The six merchants who chosen not to have a threshold for card payments says that service towards the customers is the most important factor behind the decision. These merchants are aware that some purchases are unprofitable but they see a better financial result in future if their customers are satisfied. All of the other nine merchants who have a threshold indicate financial motives as a basis for their decisions. These merchants are more likely to see the effect to the individual transaction in which the nonprofitability of each purchase gives an inferior total result and therefore should be avoided.