بررسي نگرش مديران بانك هاي خصوصي ايران نسبت به سنجش سودآوري مشتري

A Survey of the attitude of Iranian Bank Managers toward the 29-44 Customer Profitability Analysis

Discussion and conclusion As mentioned, the purpose of this paper is investigating the Customer Profitability Analysis System in Iranʹs private banks. The results show the lack of the systems that measure the profitability of the customers and the positive attitude of Iranians bank managers toward CPAS. To establish this system, bank accounting systems need fundamental changes. In other words, the pre requisite of CPAS is activity based costing. In this situation we have the opportunity to calculate the customers cost. Estimating customerʹs standard cost, calculating fellow-up cost in the case of customerʹs failure and distinguishing cost based on the customers are the important subjects in this area that is missed among the information prepared in the present bank system. Bank managers believe that this information has a great impact on their decisions such as pricing and marketing strategies, eliminating a customer or making a deals with new customers. The reasons for undeveloped Customer Profitability Analysis System in Iranʹs private banks, is an important area which is not mentioned in this paper. Working on this subject is recommended for future researches. In addition, researchers can formulate an optimal model for private banks or bank industry as a whole. To achieve this goal, studying the current accounting systems and determining the ways of improving them can be considered as an appropriate starting point.