IDEAS home Printed from https://ideas.repec.org/a/spr/metrik/v18y2007i1p61-82.html
   My bibliography  Save this article

Analyse der Konformitätskosten – dargestellt am Beispiel des Kundenservice eines Versandhandelsunternehmens

Author

Listed:
  • Michael Hoeck

Abstract

In this article an application-oriented approach to analyze the cost of conformance of services, i. e. ‘cost of customer satisfaction’, is presented. Contrary to quality costing methods in manufacturing industries, which are concerned about objective quality standards, services have to cope with the perceived quality and customer expectations. In this context different costs of service quality are portrayed. In addition, benchmarking via Data Envelopment Analysis (DEA) is described. Based on the DEA method a model to approximate the cost of conformance is developed. The objective is to retrieve the share of activity-based costs necessary to sustain customer satisfaction. The application of the quality costing procedure is illustrated at a customer service unit of a catalog retailer. Copyright Springer-Verlag 2007

Suggested Citation

  • Michael Hoeck, 2007. "Analyse der Konformitätskosten – dargestellt am Beispiel des Kundenservice eines Versandhandelsunternehmens," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(1), pages 61-82, April.
    • Handle: RePEc:spr:metrik:v:18:y:2007:i:1:p:61-82
    DOI: 10.1007/s00187-007-0016-1
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s00187-007-0016-1
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s00187-007-0016-1?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Cook, Wade D. & Kress, Moshe, 1999. "Characterizing an equitable allocation of shared costs: A DEA approach," European Journal of Operational Research, Elsevier, vol. 119(3), pages 652-661, December.
    2. Eugene W. Anderson & Mary W. Sullivan, 1993. "The Antecedents and Consequences of Customer Satisfaction for Firms," Marketing Science, INFORMS, vol. 12(2), pages 125-143.
    3. Charnes, A. & Cooper, W. W. & Rhodes, E., 1978. "Measuring the efficiency of decision making units," European Journal of Operational Research, Elsevier, vol. 2(6), pages 429-444, November.
    4. K Tone, 2002. "A strange case of the cost and allocative efficiencies in DEA," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 53(11), pages 1225-1231, November.
    5. Eugene W. Anderson & Claes Fornell & Roland T. Rust, 1997. "Customer Satisfaction, Productivity, and Profitability: Differences Between Goods and Services," Marketing Science, INFORMS, vol. 16(2), pages 129-145.
    6. Spedding, T. A. & Sun, G. Q., 1999. "Application of discrete event simulation to the activity based costing of manufacturing systems," International Journal of Production Economics, Elsevier, vol. 58(3), pages 289-301, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Yeung, Matthew C.H. & Ramasamy, Bala & Chen, Junsong & Paliwoda, Stan, 2013. "Customer satisfaction and consumer expenditure in selected European countries," International Journal of Research in Marketing, Elsevier, vol. 30(4), pages 406-416.
    2. Tao Ding & Ya Chen & Huaqing Wu & Yuqi Wei, 2018. "Centralized fixed cost and resource allocation considering technology heterogeneity: a DEA approach," Annals of Operations Research, Springer, vol. 268(1), pages 497-511, September.
    3. Saeidi, Sayedeh Parastoo & Sofian, Saudah & Saeidi, Parvaneh & Saeidi, Sayyedeh Parisa & Saaeidi, Seyyed Alireza, 2015. "How does corporate social responsibility contribute to firm financial performance? The mediating role of competitive advantage, reputation, and customer satisfaction," Journal of Business Research, Elsevier, vol. 68(2), pages 341-350.
    4. G. Tomas M. Hult & Forrest V. Morgeson III & Udit Sharma & Claes Fornell, 2022. "Customer satisfaction and international business: A multidisciplinary review and avenues for research," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 53(8), pages 1695-1733, October.
    5. Li, Feng & Zhu, Qingyuan & Chen, Zhi, 2019. "Allocating a fixed cost across the decision making units with two-stage network structures," Omega, Elsevier, vol. 83(C), pages 139-154.
    6. Tone, Kaoru & Tsutsui, Miki, 2007. "Decomposition of cost efficiency and its application to Japanese-US electric utility comparisons," Socio-Economic Planning Sciences, Elsevier, vol. 41(2), pages 91-106, June.
    7. Hougaard, Jens Leth & Tind, Jørgen, 2009. "Cost allocation and convex data envelopment," European Journal of Operational Research, Elsevier, vol. 194(3), pages 939-947, May.
    8. Akram Dehnokhalaji & Mojtaba Ghiyasi & Pekka Korhonen, 2017. "Resource allocation based on cost efficiency," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 68(10), pages 1279-1289, October.
    9. Vikas Mittal & Kyuhong Han & Carly Frennea & Markus Blut & Muzeeb Shaik & Narendra Bosukonda & Shrihari Sridhar, 2023. "Customer satisfaction, loyalty behaviors, and firm financial performance: what 40 years of research tells us," Marketing Letters, Springer, vol. 34(2), pages 171-187, June.
    10. Xiong, Xi & Yang, Guo-liang & Zhou, De-qun & Wang, Zi-long, 2022. "How to allocate multi-period research resources? Centralized resource allocation for public universities in China using a parallel DEA-based approach," Socio-Economic Planning Sciences, Elsevier, vol. 82(PB).
    11. Pendharkar, Parag C., 2021. "Allocating fixed costs using multi-coalition epsilon equilibrium," International Journal of Production Economics, Elsevier, vol. 239(C).
    12. Feng Li & Qingyuan Zhu & Liang Liang, 2019. "A new data envelopment analysis based approach for fixed cost allocation," Annals of Operations Research, Springer, vol. 274(1), pages 347-372, March.
    13. Weiwei Zhu & Qian Zhang & Haiqing Wang, 2019. "Fixed costs and shared resources allocation in two-stage network DEA," Annals of Operations Research, Springer, vol. 278(1), pages 177-194, July.
    14. Li, Yongjun & Yang, Feng & Liang, Liang & Hua, Zhongsheng, 2009. "Allocating the fixed cost as a complement of other cost inputs: A DEA approach," European Journal of Operational Research, Elsevier, vol. 197(1), pages 389-401, August.
    15. Ryoo, Juyoun & Jeon, Jin Q. & Lee, Cheolwoo, 2016. "Do marketing activities enhance firm value? Evidence from M&A transactions," European Management Journal, Elsevier, vol. 34(3), pages 243-257.
    16. Chu, Junfei & Wu, Jie & Chu, Chengbin & Zhang, Tinglong, 2020. "DEA-based fixed cost allocation in two-stage systems: Leader-follower and satisfaction degree bargaining game approaches," Omega, Elsevier, vol. 94(C).
    17. Sahoo, Biresh K. & Mehdiloozad, Mahmood & Tone, Kaoru, 2014. "Cost, revenue and profit efficiency measurement in DEA: A directional distance function approach," European Journal of Operational Research, Elsevier, vol. 237(3), pages 921-931.
    18. HOSSEINZADEH LOTFI, Farhad & HATAMI-MARBINI, Adel & AGRELL, Per & GHOLAMI, Kobra, 2013. "Centralized resource reduction and target setting under DEA control," LIDAM Discussion Papers CORE 2013005, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    19. Weiliang Chen & Xinjian Huang & Yanhong Liu & Xin Luan & Yan Song, 2019. "The Impact of High-Tech Industry Agglomeration on Green Economy Efficiency—Evidence from the Yangtze River Economic Belt," Sustainability, MDPI, vol. 11(19), pages 1-18, September.
    20. Jiekun Song & Zhicheng Liu & Rui Chen & Xueli Leng, 2023. "Calculation and Allocation of Atmospheric Environment Governance Cost in the Yangtze River Economic Belt of China," IJERPH, MDPI, vol. 20(5), pages 1-21, February.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:metrik:v:18:y:2007:i:1:p:61-82. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.