Kundenprofitabilitätsrechnung in Dienstleistungsgeschäften — Konzeption und Umsetzung am Beispiel des Car Rental Business

Thomas M. Fischer and Tim Decken
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Thomas M. Fischer: Handelshochschule Leipzig
Tim Decken: Booz Allen & Hamilton

Schmalenbach Journal of Business Research, 2001, vol. 53, issue 3, 294-323

Abstract: Summary The customer profitability analysis (CPA) fills a gap in the range of traditional management accounting tools. In this paper, a basic CPA model is presented and discussed which allows market-oriented, customer-focused firms to analyze customer profitability, reveal underlying causes and support operational and strategic decisions for a single business period. The effective use of this CPA model is demonstrated by applying it to the car rental business. In order to calculate the customer lifetime value, a dynamic CPA model is developed which by discounting future customer-specific cash flows enables senior management to make strategic decisions relating the acquisition and retention strategy for customer segments and to allocate internal resources efficiently.

Date: 2001
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DOI: 10.1007/BF03372650

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