作业成本法在企业客户关系管理中的应用_会计审计

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作业成本法在客户关系管理中的应用(14000字)
摘 要:随着经济的快速发展，企业竞争环境发生了巨大变化,人们的消费观念也发生着转变。企业的核心经营理念也从“以产品为中心”转变到了“以顾客为中心”客户关系是企业的宝贵资源。以客户为中心的客户关系管理 ,能够使企业保持市场占有率、获取稳定盈利。作业成本法是一种先进的成本计算方法 ,它以“作业”为中心 ,对价值链进行分析 ,尽量为顾客提供更多的价值 ,从而获得更多的利润。本文利用作业成本法的原理从客户成本核算、客户盈利分析能力、客户差异化定价等方面对客户关系管理系统的核算进行分析 ,最终达到优化作业链、降低产品成本、增加客户价值的目的。
关键词:作业成本法；客户关系管理；客户的盈利能力；客户细分

Application of Activity-based Costing in Customer Relationship Management of Enterprises
Abstract: With the rapid economic development, the enterprise competition environment changed, people's consumption idea occurred to change, the company's core business philosophy also from "with products as the center" change to the "customer-oriented" customer relationship is enterprise's precious resources. Take the customer as the center of the customer relationship management, it can make the enterprise maintain market share and obtain stable earnings. The activity-based costing method is a kind of advanced cost calculation method, with the "activity" as the center of the value chain analysis, and try to provide customers with more value, thus gain more profit. Based on the principle of activity-based costing from customer cost accounting, customer profitability analysis ability, customer differential pricing etc, for the customer relationship management system are analyzed, the calculation to optimize eventually chains, reduce the cost of product homework and increase customer value goal.

[来源：http://think58.com]

Key words: Activity-based costing; Customer relationship management; Customer profitability ; Customer segmentation