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Margins and pricing accountability in B2B

We asked thirteen B2B companies three plain questions. Who answers “is this customer profitable?”. Is there a floor under your price. How does a discount actually get approved. Here is every answer we got.

Flash survey · field period 4–9 September 2026 · 13 responses · self-selected, not a random sample

Thirteen responses. This is a flash survey, not a study. The sample is self-selected, and only 6 of the 13 are manufacturers or distributors, which is the market we build for. We publish it because the pattern in it was sharper than we expected, not because the number is large. Every chart below shows the full count. Nothing is extrapolated, weighted or projected onto a wider population.

0 / 13

have a margin floor that actually binds

7 / 13

cannot clearly say who owns the profitability question

8 / 13

approve off-standard prices with no system support at all

What the thirteen answered

Single choice unless noted. The bar length is the count, nothing else, and the count is printed next to every label.

Is there a floor — a minimum margin or a discount limit?

13 responses · single choice

  • Yes, but bypassable via individual approval6
  • No4
  • Guideline only, not binding2
  • Don’t know1

Not one company has a floor that holds. Where a floor exists, an individual approval can go under it.

Who answers “Is this customer profitable?”

13 responses · single choice

  • Controlling / FP&A5
  • Shared, not clearly assigned to one role4
  • Not systematically answered3
  • CFO / commercial director1

This measures who answers the question — not who holds the budget or who buys software.

How is a price outside standard terms approved?

13 responses · single choice

  • By email or phone4
  • No formal approval4
  • Workflow in ERP or CRM2
  • Excel approval sheet1
  • In-house pricing tool1
  • Don’t know1

Eight of thirteen approve by email, by phone, or not at all.

What is a quote calculated in?

13 responses · multi-select · 18 mentions

  • Excel6
  • ERP costing4
  • Pricing tool4
  • Experience and negotiation4

A pricing tool is the only source in a single company, and that one is home-built. One company calculates in Excel but approves in an in-house tool.

How visible is margin?

13 responses · single choice

  • Continuously, per customer and item7
  • Monthly in reporting3
  • Not at this level2
  • On request, ad hoc only1

More than half see margin continuously. That turns out to change nothing about whether the floor holds.

What the open answers were about

12 of 13 wrote something · grouped by theme

  • Ownership vacuum, fear of making the call3
  • Calculation basis: overheads, configurations, multi-factor uncertainty3
  • Political override: management overruling, making customers look good2
  • Speed and silos: reporting lag, waiting times, finance left out2
  • Enjoys discussing margin drivers1
  • Counter-signal: margin doesn’t matter, unit economics do1

Mostly organisational, not technical. Free text is summarised by theme and quoted without attribution.

Ownership against the floor

The two questions crossed. With thirteen responses the cells are small, so read them as counts and not as rates.

Who answers the profitability questionWhat their floor looks like
Controlling / FP&A (5)5 × “yes, but bypassable” — without exception
Shared (4)2 × guideline · 1 × bypassable · 1 × none
Not systematically answered (3)2 × none · 1 × don’t know
CFO / commercial director (1)none

Where Controlling owns the question, a floor exists in 5 of 5 cases and is bypassable in 5 of 5. That is the only statement these numbers support. There is no general “ownership decides the rule” pattern: the one CFO-owned company has no floor, one of the four “shared” has none either, and “don’t know” means unknown, not “no floor”.

The problem is enforcement, not visibility.

Seven of the thirteen see margin continuously, per customer and per item. Of those seven, none has a binding floor — four can be bypassed, two are guidelines, one has nothing. Four of them approve prices informally or not at all.

Size does not help. All three companies above €500m revenue have a bypassable floor, and two of them approve by email or phone.

The gap in this sample is not that people cannot see the margin. It is that seeing it changes nothing at the moment the price is given away.

Who answered

Revenue

13 responses

  • €20–199m5
  • under €20m4
  • over €500m3
  • €200–499m1

Industry

13 responses

  • Services4
  • Trade and distribution4
  • Other2
  • Project business1
  • Machinery1
  • Series manufacturing1

Method, and what this does not show

Source: submissions export of 10 September 2026, n = 13.

Thirteen answers are a hint. Your own data is the proof.

The Margin Scan runs the same questions against your real transactions instead of a survey, and tells you where your price is actually leaving.

See the Margin Scan