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A Managerial And Cost Accounting Approach Of Customer Profitability Analysis

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  • PETE Stefan

    ()

  • CARDOS Ildiko Reka

    ()

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    Abstract

    In the last years many organizations realized that market orientation is essential to their success. Satisfying the needs of customers, offering them products and services which meet their desires and demands, customer loyalty can increase profitability for long term. After analyzing the existing journal literature in this field we would like to emphasize that managerial accounting, cost calculation methods and techniques, the analysis of costs provides relevant information when analyzing the customer’s profitability. We pay special attention on cost systems. An activity based costing approach takes customer profitability to new levels of accuracy and usefulness, provides the basis for creating, communicating and delivering value to the customers.

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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n1/089.pdf
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    Bibliographic Info

    Article provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.

    Volume (Year): 1 (2010)
    Issue (Month): 1 (July)
    Pages: 570-576

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    Handle: RePEc:ora:journl:v:1:y:2010:i:1:p:570-576

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    Related research

    Keywords: managerial accounting; ABC; customer relationship management; customer profitability analysis; organizational performance;

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    1. Eric T. Anderson, 2002. "Sharing the Wealth: When Should Firms Treat Customers as Partners?," Management Science, INFORMS, INFORMS, vol. 48(8), pages 955-971, August.
    2. Antonella Cugini & Antonella Caru & Fabrizio Zerbini, 2007. "The Cost of Customer Satisfaction: A Framework for Strategic Cost Management in Service Industries," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 16(3), pages 499-530.
    3. Kari Lukka & Jan Mouritsen, 2002. "Homogeneity or heterogeneity of research in management accounting?," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 11(4), pages 805-811.
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