Analysis of the Relationship between the Profitability of Customers and their Contribution to the Company's Financial Position

Analýza vztahů mezi ziskovostí zákazníků a jejich přínosem k finanční pozici podniku

Artur Rutkouski

Český finanční a účetní časopis, 2011, vol. 2011, issue 4, 106-118

Abstract: This paper deals with the possibilities of practical application of the traditional model of Customer Profitability Analysis and possibilities of its extension of the capital costs related to a shorter or longer interval of payment of claims or additional resources of stocks, which are caused by specific customer need. Conclude is: the benefits of the method lies mainly in its use in future negotiations with customers - with general emphasis on those groups where a combination of marginal product benefits and high costs of sales phase leads to the fact that the total contribution of these customers to a profit is insignificant or even negative. According to the article seems quite indisputable also expansion of traditional CPA model by the cost of working capital. It is necessary to base on qualified estimate than exact information collected on the basis of accounting data.

Keywords: Customer Profitability Analysis; Costs of Capital; Management Accounting; Analýza ziskovosti zákazníků; náklady kapitálu; manažerské účetnictví (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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DOI: 10.18267/j.cfuc.158

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