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A Managerial Accounting Approach Of Customer Relationship Management

Author

Listed:
  • Ildikó Réka CARDOȘ

    (Babeș-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca)

  • Ștefan PETE

    (Babeș-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca)

  • Vasile-Daniel CARDOȘ

    (Babeș-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca)

Abstract

Globalization and changes in the business environment have important implications on the nature and function of managerial accounting (MA). Organizations realized that market and customer orientation is essential for their success and the secret to improve profitability and performances is to attract and maintain customers. Customer relationship management (CRM) is one of the most important business strategies for organizational performance evaluation. Although CRM is considered to be a marketing topic it is an important MA innovation at the same time and represents an attractive research topic. This article aims to explore the theoretical knowledge of CRM from the perspective of MA. In the first part, we focus on the conceptual framework of CRM, trying to identify processes and technologies involved. The second part is devoted to reflection on the successful implementation of CRM. Finally, we summarize the key points arising from the theory in order to set further research objectives.

Suggested Citation

  • Ildikó Réka CARDOȘ & Ștefan PETE & Vasile-Daniel CARDOȘ, 2014. "A Managerial Accounting Approach Of Customer Relationship Management," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 189-196, November.
    • Handle: RePEc:cmj:seapas:y:2014:i:5:p:189-196
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    More about this item

    Keywords

    Managerial accounting; Customer relationship management; Organizational performances;
    All these keywords.

    JEL classification:

    • M30 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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