加拿大康哥迪亚大学代写：客户盈利
加拿大康哥迪亚大学代写：客户盈利
营销成本各不相同的客户（培养，等，1996）。一个客户，订单一个非常小的产品从一个企业可能最终成本的业务，在营销方面超过一个客户，订单更多的数量的产品。在这样一个异构系统的贡献利润率不能是一个适当的指标盈利能力。在这样的背景下，客户盈利能力管理是一个不可靠的战略措施（塞尔尼斯，1992）。
客户价值模型、平衡计分卡、修改后的瘢痕模型和ABC都是一些比较战略管理的方法对客户盈利能力分析当前。这些较新的方法是必要的，因为客户的盈利能力管理提供了公司实施这些技术的竞争优势。Michael Porter（1996）建立一家公司将能够比竞争对手更好地表现，只有当他们建立起一个区别，它是能够保存和维持。它应该给客户提供最好的价值，或者它应该能够给客户一个具有竞争力的价格（低成本）（波特，1996）的竞争价值。然而，客户也需要考虑的竞争优势和注册会计师有助于实现这一要求。考虑到第一个联盟公司的方法，这里的计算机系统将其客户的盈利和盈利的基础上，他们的结余，帐户活动，价值银行和更多。这些都是将要用于创建客户支持活动，如降低信用卡利息或免收账户服务费。
会计在C组活动中的参与是“记忆合金”的核心。本文选择了16种技术的客户盈利能力分析的技术，并提出了一个关键的文献综述的技术，跟踪它的起源在传统的管理会计（或战略管理领域），并讨论了其最近的发展。此外，本文的结论是战略管理的注册会计师的技术增加了公司的竞争优势，因为它提供了更好的注册会计师在异构情况下的处理。
加拿大康哥迪亚大学代写：客户盈利
Marketing costs vary across customers (Foster, et al, 1996). A customer that orders a very small set of products from a business might end up costing the business in terms of marketing more than a customer that orders more quantities of the product. In such a heterogeneous system the contribution margin cannot be a proper indicator of profitability. Customer profitability management in such a context is not a reliable as a strategic measure (Selnes, 1992).
Customer Value Proposition Model, the Balanced Score Card, the revised Sear model and ABC are some of the more strategically managed methods for Customer profitability analysis in current times. These newer methods are necessary as customer profitability management gives the company implementing these techniques a competitive advantage. Michael Porter (1996) establishes that a company will be able to perform better than its rival only when they establish a difference that it is able to preserve and sustain. It should either give the best value possible to the customer or it should be able to give the customer a competitive value for a competitive price (low cost) (Porter, 1996). However competitive advantage with respect to which customer will also need to be considered and CPA helps achieve that. Consider the method of First Union Corporation, here the computer system ranks its customers as profitable and unprofitable based on their balances, account activity, value to bank and more. These are put to use for creating customer support activities like lowering credit card interest or when waiving account service fees.
The involvement of accountancy in C Suite activities is at the core of SMA. This essay selected the technique of Customer Profitability Analysis from 16 techniques and presented a critical literature review about the technique, tracing its origin in the traditional domain of Management Accounting (or Strategic Management) and also discussed its recent developments. Furthermore the essay concludes that the technique of strategically managed CPA adds to the competitive advantage of the company as it provides for better CPA handling in heterogeneous situations.
