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    题名: The Impact of Improved Costing Methods on Customer Portfolio Management Activities
    作者: 王文英
    Tai, Yi-Hui
    Wang, Wen-Ying
    Katrichis, Jerome
    贡献者: 會計系
    日期: 2015
    上传时间: 2017-08-09 17:17:44 (UTC+8)
    摘要: Purpose - The purpose of this paper is to describe the interactions between accounting and marketing activities in a Taiwanese telecommunication firm by demonstrating the dramatic impact that improved costing methods had on the firm`s customer portfolio management activities and consequently on the firm`s bottom line. Methodology/approach - The paper presents a case study of a firm in the highly competitive telecommunications industry in Taiwan. The case study was constructed by interviewing key individuals within the organization over an extended period and supplementing those reports with an analysis of internal company documents. Findings - The firm dramatically increased profitability through the integration of activity-based costing into their customer portfolio framework requiring marketing and accounting functions to work closely together. In this rapidly evolving market, cost allocation and customer portfolio management are indispensable. Identifying accurate costs and keeping key customers is a critical issue for the case company. While theoretically the approach is simple, in practice considerable hurdles needed to be overcome. Originality/value - While considerable literature suggests that customer profitability drives the management of an organization`s customer portfolio, critical to the success of such an endeavor is the accurate calculation and allocation of costs to individual customers. As an interdisciplinary study, this paper provides insights for both accounting and marketing highlighting their reliance on each other in a sound firm. The results of this paper will serve as a supplement to past customer portfolio management research as well as a reference for any firm seeking to enhance their approach to portfolio management. © 2015 Emerald Group Publishing Limited.
    關聯: Advances in Management Accounting, 25, 259-287
    数据类型: article
    DOI 連結: http://dx.doi.org/10.1108/S1474-787120150000025009
    DOI: 10.1108/S1474-787120150000025009
    显示于类别:[會計學系] 期刊論文

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