FAALİYET TABANLI MÜŞTERİ KARLILIK ANALİZİ: BİR KONAKLAMA İŞLETMESİNDE UYGULAMA

Yrd. Doç. Dr. Levent Koşan

Faaliyet Tabanlı Müşteri Karlılık Analizi: Bir Konaklama işletmesinde Uygulama

Year 2008, Volume: 17 Issue: 1, 285 - 302, 01.03.2008

Abstract

Customer profitability analysis CPA is a new method in managerial accounting that has been introduced for decision making CPA is an analysis that assigns revenues and costs to customers or groups of customers It is chiefly helpful when used with an activity based costing approach to help managers which customers they would like to attract keep and grow The aim of this paper is use of activity based costing to determine customer profitability analysis In this context a case study applied at a hotel property to understand how the activity based costing affects the result of the analysis Key Words: Activity Based Costing Customer Profitability Analysis ÖZET Müşteri karlılık analizi MKA kararlarda kullanılmak üzere ortaya çıkmış yeni bir yönetim muhasebesi metodudur MKA gelirleri ve giderleri müşteri veya müşteri gruplarına dağıtan bir analizdir Özellikle faaliyet tabanlı maliyet sistemi ile birlikte kullanıldığında işletme yöneticilerine müşterileriyle ilgili etkileme tutma ve büyüme kararlarında yardımcı olmaktadır Bu çalışmanın amacı faaliyet tabanlı maliyet sisteminin müşteri karlılık analizinde kullanılmasıdır Bu çerçevede bir otel işletmesinde olay çalışması metodu uygulanarak faaliyet tabanlı maliyet sisteminin analiz sonuçlarını ne şekilde etkilediği anlaşılmaya çalışılmıştır Anahtar Kelimeler: Faaliyet Tabanlı Maliyet Sistemi Müşteri Karlılık Analizi

Keywords

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