A MANAGERIAL AND COST ACCOUNTING APPROACH OF CUSTOMER PROFITABILITY ANALYSIS
| Autor: | CARDOS Ildiko Reka, PETE Stefan |
|---|---|
| Jazyk: | German<br />English<br />French<br />Italian |
| Rok vydání: | 2010 |
| Předmět: | |
| Zdroj: | Annals of the University of Oradea: Economic Science, Vol 1, Iss 1, Pp 570-576 (2010) |
| Druh dokumentu: | article |
| ISSN: | 1222-569X 1582-5450 |
| Popis: | In the last years many organizations realized that market orientation is essential to their success. Satisfying the needs of customers, offering them products and services which meet their desires and demands, customer loyalty can increase profitability for long term. After analyzing the existing journal literature in this field we would like to emphasize that managerial accounting, cost calculation methods and techniques, the analysis of costs provides relevant information when analyzing the customer’s profitability. We pay special attention on cost systems. An activity based costing approach takes customer profitability to new levels of accuracy and usefulness, provides the basis for creating, communicating and delivering value to the customers. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
|