基于作业成本的顾客获利性分析

Customer Profitability Based on Activity-based Costing (ABC)

利用作业成本对顾客所消耗的企业资源的核算 ,结合顾客的收入贡献 ,计算顾客获利性 .提出了一系列判断顾客获利性的相关指标及其计算公式 ,利用计算结果对顾客获利性和企业盈利状况进行了深层次的分析 ,并用它指导企业的日常生产经营管理和战略决策 .

The consuming source can be calculated precisely by ABC. A series of indexes and formulas are put forward to verdict customer profitability, and the customer profitability and business earnings are analyzed. That how to use the new method to guide operation management and strategy decisions are discussed.