Customer Profitability Analysis - Today
- Art: Diplomarbeit
- Autor: Eileen Schäfer
- Abgabedatum: Dezember 1996
- Umfang: 120 Seiten
- Dateigröße: 4,1 MB
- Note: 1,4
- Institution / Hochschule: University of Portsmouth Großbritannien
- ISBN (eBook): 978-3-8324-1635-5
-
ISBN (Paperback) :
978-3-8324-1635-5 P - ISBN (CD) :978-3-8324-1635-5 CD
- Sprache: Englisch
- Prämierung:
- Arbeit zitieren: Schäfer, Eileen Dezember 1996: Customer Profitability Analysis - Today, Hamburg: Diplomica Verlag
- Schlagworte: Marketingcontrolling, Controlling, Kundendeckungsbeitragsrechnung, Beitragsrechnung, Profit
In den Warenkorb
38,00 €
Diplomarbeit von Eileen Schäfer
Abstract:
Traditional management accounting systems are limited in their ability to provide profitability information relevant to management decisions. The problems of inadequate profitability measurement are intensified by the increasing competition in todays international market and the customer sophistication in locating low-cost providers. In response a number of manufacturers and service companies are experimenting with new methods to analyse their profits. The collection and analysis of information on the customer profitability analysis enables management to identify their most attractive customer groups and support them with their scarce resources, turning loss-making making accounts into profitable ones.
The project investigate both the theoretical approach of customer profitability analysis and its usage in practice, today. Relevant data was collected by means of a survey and three ease studies. The survey provided information about the extent of knowledge of member of organisations about customer profitability analysis and the use of it in the decision making process. The interviews added deeper knowledge about the application of customer profitability analysis in practice and helped to find new insights to this analysis method.
Table of Contents:
| TABLE OF ABBREVIATIONS | 4 | |
| TABLE OF FIGURES | 5 | |
| 1. CHAPTER | PREFACE | 6 |
| 1.1 | INTRODUCTION | 6 |
| 1.2 | BACKGROUND | 8 |
| 1.3 | AIM | 10 |
| 1.4 | OBJECTIVES | 10 |
| 2. CHAPTER | RESEARCH METHODOLOGY | 11 |
| 2.1 | INTRODUCTION | 11 |
| 2.2 | AGGREGATION OF SECONDARY DATA | 11 |
| 2.3 | COLLECTION OF PRIMARY DATA | 12 |
| 2.3.1 | INTRODUCTION | 12 |
| 2.3.2 | SELECT THE APPROPRIATE METHOD | 12 |
| 2.3.3 | THE SURVEY | 14 |
| 2.3.4 | THE CASE STUDIES | 15 |
| 3. CHAPTER | THE THEORETICAL APPROACH | 18 |
| 3.1 | INTRODUCTION | 18 |
| 3.2 | APPLICATION OF THE CUSTOMER PROFITABILITY ANALYSIS | 18 |
| 3.2.1 | MAKE OPERATING DECISIONS | 19 |
| 3.2.2 | DEVELOP STRATEGIES | 20 |
| 3.2.3 | TACTICAL BENEFITS | 25 |
| 3.3 | HOW IS THE CUSTOMER PROFITABILITY ANALYSIS OBTAINED? | 28 |
| 3.3.1 | THE FIRST STEP: THE APPROPRIATE CUSTOMER SEGMENTATION | 28 |
| 3.3.2 | THE SECOND STEP: THE PRINCIPLE OF AVOIDABLE COSTS AND UNAVOIDABLE COSTS | 30 |
| 3.3.3 | THE THIRD STEP: COST ALLOCATION | 34 |
| 3.4 | TRE CUSTOMER PROFITABILITY ANALYSIS TACTICALLY AND PRACTICALLY | 44 |
| 3.4.1 | THE DECISION GRID | 44 |
| 3.4.2 | CUSTOMER PROFITABILITY ANALYSIS, A DAY-TO-DAY OPERATION? | 47 |
| 3.4.3 | WHO IS RESPONSIBLE FOR THE CUSTOMER'S PROFIT? | 48 |
| 3.4.4 | REVIEW OF EXISTING SURVEYS | 48 |
| 3.5 | CONCLUSION | 49 |
| 4. CHAPTER | SURVEY | 52 |
| 4.1 | INTRODUCTION | 52 |
| 4.2 | KEY-ISSUES | 52 |
| 4.3 | SAMPLE SELECTION PROCEDURE AND DATA DESCIUPTION | 53 |
| 4.3.1 | SAMPLE SELECTION PROCEDURE | 53 |
| 4.3.2 | DATA DESCRIPTION | 53 |
| 4.4 | RESULTS AND DISCUSSION | 54 |
| 4.5 | CONCLUSION | 57 |
| 5. CHAPTER | THE CASE STUDIES | 59 |
| 5.1 | INTRODUCTION | 59 |
| 5.2 | CASE STUDY (A): FRIENDS PROVIDENT | 60 |
| 5.2.1 | REPRODUCTION OF THE IN-DEPTH INTERVIEW WITH MR MD ALLEN (ASSISTANT GENERAL MANAGER, FINANCE) FROM FRIENDS PROVIDENT AT THE 24.10.96 | 60 |
| 5.2.2 | COMMENT ON THE INTERVIEW | 68 |
| 5.3 | CASE STUDY (B): COMPANY X | 72 |
| 5.3.1 | CONTENTS OF THE IN-DEPTH INTERVIEW WITH MR WHITE FROM 16.10.96. | 72 |
| 5.3.2 | COMMENT ON THE INTERVIEW | 79 |
| 5.4 | CASE STUDY (C): POLARCUP | 85 |
| 5.4.1 | CONTENTS OF THE IN-DEPTH INTERVIEW AT THE 21ST OF OCTOBER 1996 WITH MR MC QUE FROM POLARCUP | 85 |
| 5.4.2 | COMMENT ON THE INTERVIEW | 90 |
| 5.5 | COMPARISON CASE STUDIES | 94 |
| 6. CHAPTER | SUMMARY AND CONCLUSION | 97 |
| 6.1 | SUMMARY | 97 |
| 6.1.1 | THE THEORY | 97 |
| 6.1.2 | THE PRACTICE | 98 |
| 6.2 | CONCLUSION | 101 |
| 7. CHAPTER | RECOMMENDATION AND FURTHER RESEARCH | 102 |
| 7.1 | RECOMMENDATIONS | 102 |
| 7.2 | FURTHER RESEARCH | 103 |
| BIBLIOGRAPHY | ||
| APPENDICES | ||
| 1. | COVERING LETTER | |
| 1.A | SURVEY QUESTIONNAIRE | |
| 2. | FINANCIAL DATA OF FRIENDS PROVIDENT | |
| 3. | FINANCIAL DATA OF COMPANY X | |
| 4. | FINANCIAL DATA OF POLARCUP |
In den Warenkorb
38,00 €
Link zur Arbeit:
http://www.diplom.de/ean/9783832416355
Arbeit zitieren:
Schäfer, Eileen Dezember 1996: Customer Profitability Analysis - Today, Hamburg: Diplomica Verlag
Schlagworte:
Marketingcontrolling, Controlling, Kundendeckungsbeitragsrechnung, Beitragsrechnung, Profit
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