Introduction
Wholesale trade is an industry in sharp change, a natural consequence of several factors, of which technological development is probably the most important. New technology not only creates opportunities for improved and more efficient production and flow of goods, but also provides opportunities for the exchange of information on a large scale between relevant players, such as manufacturer, wholesaler, retailer and consumer. Through new and improved communication channels, the competitive situation, consumer behavior and power relations between the players in the industry's total value chain are affected. At a time of major change is good business understanding, good financial insight, a prerequisite for survival over time. Understanding how the store can affect its profitability is an important prerequisite for success, and the connections between the concepts of value creation, interaction, flow and financial management are a prerequisite for achieving this.