IMPLEMENTATION OF PARETO ANALYSIS, ABC CUSTOMER CLASSIFICATION, AND CVP MODELLING AT AN INDUSTRIAL MANUFACTURING ENTERPRISE

This study applies Pareto analysis, ABC customer classification, and cost-volume-profit (CVP) modelling to budgeting and financial decision-making at Saturn Metal LLC. Company records for 2023–2025 are used to examine customer concentration, changes in the relative contribution of major customers, and the relationship among revenue, variable costs, fixed costs, and break-even performance. The Pareto and ABC results show that a limited number of customers account for a substantial share of customer-register revenue, while the composition of the highest-contributing group changes markedly across the three years. The analysis therefore draws attention to customer retention, the development of medium-contribution customers, and exposure to individual major buyers. The CVP analysis identifies the break-even level and the margin of safety. The reported figures show a comparatively strong margin of safety in 2024 and a negative margin in 2025, when revenue fell below the break-even point. Taken together, the two analytical approaches provide a practical basis for budgeting, revenue planning, cost control, and risk assessment. Their combined use can support more disciplined managerial decisions while keeping customer concentration and operating risk visible within the budgeting process.

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