مرکز منطقه ای اطلاع رساني علوم و فناوري - APPLICATION OF CUSTOMER PROFITABILITY MATRIX AT CUSTOMER PROFITABILITY CALCULATION

Abstract :

The aim of this study is to estimate the revenue and costs separately for each customer and to examine its effect on the company’s profitability. Determination of cost and revenue on a customer basis is applicable only via an accounting information system which has been established in accordance with this. The maintenance of company’s competitiveness depends on customer satisfaction and the company’s benefit from this relationship. The company should make a good analysis about customers since each customer s contribution and cost is different for itself. Customer profitability analysis, aimed at supporting to managerial decisions of the company, is a management accounting technique. In the study, a company operating in the cosmetic industry has been dealt with. Customers sales turnover, costs and net contributions to the company has been determined and classified according to customer profitability matrix. Thus, it is aimed to ascertain whether customers make contributions or not to do company.