حسابداری مشتری و تجزیه و تحلیل سودآوری مشتری برای صنعت حمل و نقل سفارشی- رویکرد حسابداری مدیریتی
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|49594||2007||13 صفحه PDF||سفارش دهید||محاسبه نشده|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Industrial Marketing Management, Volume 36, Issue 6, August 2007, Pages 757–769
Market-oriented businesses are concerned with customer satisfaction and business profitability, both in the longer term. Thus the marketing managers need updated decision-relevant information (marketing metrics) with respect to the set of processes that are leading to customer values and economic customer values. The attention of this study is focused on the profitability aspects of marketing. The context is the business-to-business order-handling industry, i.e. four exporting companies and 176 of their customers in 36 various markets. A market-oriented accounting framework that can be included as a natural part of a managerial accounting system is introduced and discussed, and financial reports as well as graphic representations and key figures for various levels of a market hierarchy are presented. The findings with respect to the profitability of orders, customers and markets are presented and the managerial implications are discussed.