Customer accounting and free return policies of retailers

Rainer Lueg

MPRA Paper from University Library of Munich, Germany

Abstract: This case study deals with a retail company. It illustrates how the use of customer accounting can improve its profitability and reshape customer relationships. The case also discusses parameters of appropriate transfer pricing and incentive systems. Students can use this case as an illustrative example in class and use the open-ended questions to reflect on the managerial implications.

Keywords: Activity-based Costing; customer profitability; target setting; teaching notes; transfer pricing. (search for similar items in EconPapers)
JEL-codes: M0 M4 M41 (search for similar items in EconPapers)
Date: 2020
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Published in International Journal of Business Research 20.1(2020): pp. 89-94

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:107802

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