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Tüketici Davranışları Bağlamında Müşteri Muhasebesi

Year 2018, Volume: 5 Issue: 14, 609 - 624, 07.09.2018

Fahri Özsungur

Abstract

Müşteri muhasebesi
işletmenin kârlılığı, yönetim hedeflerini gerçekleştirebilmesi, sürekliliğin
sağlanması için gereklidir. Pazarda rekabet gücünü sürekli kılmak isteyen her
işletme müşteri muhasebesi için gerekli tüm bilgileri sağlıklı şekilde edinmeli
ve stratejisini bu bilgilere göre belirlemelidir. Bu çalışmada, işletmeler için
müşteri muhasebesinin gerekliliği düşünülerek tüketici davranışları bağlamında
ele alınmıştır. Tüketici davranışları bağlamında müşteri muhasebesi, iktisadi
insan teorisi, müşterinin işletmeye ve ürüne olan bağlılığı, müşteri kârlılık
analizi, müşteri değeri ve muhasebe bilgi sistemi kalitatif ve kantitatif
yöntemler düşünülerek incelenmiştir. Sonuç olarak müşteri muhasebesinin sadece müşteri
kârlılığından oluşmadığı ve bu nedenle de her işletmenin müşteri muhasebe
sistemi için kendi stratejisini oluşturması gerektiği sonuçlarına varılmıştır.      

Keywords

Tüketici Davranışı Müşteri Muhasebesi Müşteri Kârlılık Analizi Müşteri Bölümlemesi Müşteri Gizli Bölgesi

References

  • Arndt, J. (1967). Word of Mouth Advertising: A Review of the Literature, New York: Advertising Research Foundation.
  • Backhaus, J. G. (2012). Handbook of the History of Economic Thought: Insights on the Founders of Modern Economics, Springer Science & Business Media.
  • Baker, M. J. (2001). Marketing: Critical Perspectives on Business and Management, Taylor & Francis Group: Routledge.
  • Barnes, C., Blake, H., Pinder, D. (2009). Creating and Delivering Your Value Proposition: Managing Customer Experience for Profit, Kogan Page Publishers.
  • Batra, R., Myers, J. G., Aaker, D. A. (2006). Advertising Management, Pearson Education India.
  • Bellack, A. S., Hersen, M., Kazdin, A. E. (1990). Behavior Modification and Therapy, 2nd ed., Plenum Press.
  • Buckley, K. W. (1989). Mechanical Man: John Broadus Watson and the Beginnings of Behaviorism, The Guilford Press, New York.
  • Campbell, H. F., Brown, R. P. C. (2003). Benefit-Cost Analysis: Financial and Economic Appraisal Using Spreadsheets, Cambridge University Press.
  • Cochran, C. (2006). Becoming a Customer-focused Organization, Paton Professional.
  • Collica, R. S. (2011). Customer Segmentation and Clustering Using SAS Enterprise Miner, Second Edition, SAS.
  • Cravens, D. W., Greenley, G., Piercy, N. F., Slater, S. (1997). Integrating Contemporary Strategic Management Perspectives, Long Range Planning, 30 (4), 493-506.
  • Day, G. S. (1994), The Capabilities of Market-Driven Organizations, Journal of Marketing, 58 (4), 37-52.
  • Diclemente, D. F., Hantula, D. A. (2003). Applied Behavioral Economics And Consumer Choice, Journal of Economic Psychology, 24 (5), 589–602.
  • Doligalski, T. (2015). Internet-Based Customer Value Management: Developing Customer Relationships Online, Springer.
  • Drury, C. (2004). Management and Cost Accounting, Thomson Learning EMEA.
  • Duman, H.. (2012). Stratejik Yönetim Aracı Olarak Müşteri Muhasebesi, Nobel.
  • Engel, F. J., Blackwell, R. D., Kollat, D. T. (1978). Consumer Behaviour, Hinsdale, 3. Baskı, Dryden Press.
  • Fishburn, P. C. (1968). Utility Theory, Management Science, Theory Series, 14 (5), 335-378.
  • Fishburn, P. C. (1970). Utility Theory for Decision Making, RAC.
  • Gardner, R. (2004). The Process-focused Organization: A Transition Strategy for Success, ASQ Quality Press.
  • Gelınas, U., Dull, R. (2008). Accounting Information Systems, South- Western Cengage Learning
  • Gossen, H. H. (1983). The Laws of Human Relations and the Rules of Human Action Derived Therefrom, (Çev. Rudolph C. Blitz), MIT Press.
  • Gupta, S., Lehmann, D. (2005). Managing Customers as Investments: The Strategic Value of Customers in the Long Run, Pearson Education.
  • Hax, A. C. (2010). The Delta Model: Reinventing Your Business Strategy, Springer.
  • Howard, J. A., Ostlund, L. E. (1973). Buyer Behavior: Theoretical and Empirical Foundations, Alfred A. Knopf.
  • Howard, J. Anderson, S., Jagdish N. (1969). The Theory of Buyer Behaviour, Wiley Marketing Series.
  • Kahneman, D., Tversky, A. (1979). Prospect Theory: An Analysis of Decision under Risk, Econometrica, 47 (2), 263-291.
  • Kaplan, S. Robert, Norton, David P. (1996). The Balanced Scorecard: Translating Strategy Into Action, Harvard Business Press.
  • Kazmi, S. H. H. (2007). Marketing Management, Excel Books.
  • Khalifa, A. S. (2004). Customer Value: A Review of Recent Literature and An Integrative Configuration, Management Decision, 42 (5), 645-666.
  • Kumar, V. (2008). Customer Lifetime Value: The Path to Profitability, Now Publishers Inc.
  • Kumar, V., Shah, D. (2015). Handbook of Research on Customer Equity in Marketing, Edward Elgar Publishing.
  • Kurtuldu, H. S. (2005). Konfeksiyon Sektöründe Müşteri Sadakatine Etki Eden Faktörler, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 20 (2): 109-120.
  • Leibenstein, H. (1977). Beyond Economic Man: Economics, Politics, and the Population Problem, Population and Development Review, 3 (3), 183-199.
  • Malekian, R. (2009). Customer Loyalty: Cost vs. Benefits - A Quantitative Approach, Shareholder Value Consultants, Inc.
  • Mill, J. S. (1844). Essays on Some Unsettled Questions of Political Economy, John W. Parker.
  • Møller, C. (1996). A Complaint is a Gift: Using Customer Feedback as a Strategic Tool, Berrett-Koehler Publishers.
  • Neuhausen, B. S., Schlank, R. (2007). CCH Accounting for Business Combinations, Goodwill, and Other Intangible Assets, CCH.
  • Negishi, T. (1989). History of Economic Theory, Elsevier.
  • Nguyen, B., Simkin, L., Canhoto, A. I. (2015). The Dark Side of CRM: Customers, Relationships and Management, Routledge.
  • Nıeto- Rodrıguez, A. (2012). The Focused Organization: How Concentrating on a Few Key Initiatives Can Dramatically Improve Strategy Execution, Gower Publishing, Ltd.
  • Orlando, K., Frueh, D., D’ Angelo, P., Dean, L. (2011). SAN Storage Performance Management Using Tivoli Storage Productivity Center, IBM Redbooks.
  • Pell, J., Staveren, I. V. (2009). Handbook of Economics, EE.
  • Persky, J. (1995). Retrospectives: The Ethology of Homo Economicus, The Journal of Economic Perspectives, 9 (2), 221-231.
  • Platon (1999). Devlet (çev. S. Eyüboğlu- M. A. Cimcoz), Türkiye İş Bankası Yayınları, İstanbul.
  • Pride, W. M., Ferrell, O. C. (2014). Marketing, South- Western Cengage Learning.
  • Schechter, L. (1984), A Normative Conception of Value, Progressive Grocer, Executive Report, 12-14.
  • Sheth, J. N. (2011). Models of Buyer Behavior: Conceptual, Quantitative, and Empirical, Maketing Classics.
  • Simon, H. A. (1997). Models of Bounded Rationality, Vol. 3, The MIT Press, Massachusetts.
  • Sirohi, N., Mclaughlin, E. W., Wittink, D. R. (1998), A model of consumer perceptions and store loyalty intentions for a supermarket retailer, Journal of retailing, 74 (2), 223-245.
  • Slater S. F. (1997). Developing A Customer Value-Based Theory of The Firm, Journal of the Academy of Marketing Science, 25 (2), 162-167.
  • Smith, M. C., Wertheimer, A. I. (1996). Social and Behavioral Aspects of Pharmaceutical Care, CRC Press.
  • Tacy, J. A. (2006). Accounting Workbook For Dummies, Wiley Publishing.
  • Watson, J. B. (1913). Psychology as the Behaviorist Views it, Psychological Review, 20 (2), 158-177
  • Watson, J. B. (1994). Psychology as the Behaviorist Views it, Psychological Review, 101 (2), 248-253
  • Watson, J. B., Tolman, E. C., Titchener, E. B., Lashley, K. S., Thorndike, E. L. (2009). Behaviorism: Classic Studies, IAP.
  • Weinstein, A., Johnson, W. C. (1999). Designing and Delivering Superior Customer Value: Concepts, Cases, and Applications, CRC Press.
  • Woodall, T. (2003), Conceptualising 'Value for the Customer': An Attributional, Structural and Dispositional Analysis, Academy of Marketing Science Review, 2003 (12), 1-41
  • Vavra, T. G. (2002). Customer Satisfaction Measurement Simplified: A Step-by-step Guide for ISO 9001:2000 Certification, ASQ Quality Press.
  • Veblen, T. (1994). The Theory of The Leisure Class, Dover- Thrift Editions.
  • Zeithaml, V. A. (1988). Consumer Perceptions of Price, Quality and Value: A Means- End Model and Synthesis of Evidence, Journal of Marketing, 52, 2-22.
  • Zerbe Jr., R. O., Bellas, A. S. (2006). Primer for Benefit-cost Analysis, Edward Elgar Publishing.

Year 2018, Volume: 5 Issue: 14, 609 - 624, 07.09.2018

Fahri Özsungur

Abstract

References

  • Arndt, J. (1967). Word of Mouth Advertising: A Review of the Literature, New York: Advertising Research Foundation.
  • Backhaus, J. G. (2012). Handbook of the History of Economic Thought: Insights on the Founders of Modern Economics, Springer Science & Business Media.
  • Baker, M. J. (2001). Marketing: Critical Perspectives on Business and Management, Taylor & Francis Group: Routledge.
  • Barnes, C., Blake, H., Pinder, D. (2009). Creating and Delivering Your Value Proposition: Managing Customer Experience for Profit, Kogan Page Publishers.
  • Batra, R., Myers, J. G., Aaker, D. A. (2006). Advertising Management, Pearson Education India.
  • Bellack, A. S., Hersen, M., Kazdin, A. E. (1990). Behavior Modification and Therapy, 2nd ed., Plenum Press.
  • Buckley, K. W. (1989). Mechanical Man: John Broadus Watson and the Beginnings of Behaviorism, The Guilford Press, New York.
  • Campbell, H. F., Brown, R. P. C. (2003). Benefit-Cost Analysis: Financial and Economic Appraisal Using Spreadsheets, Cambridge University Press.
  • Cochran, C. (2006). Becoming a Customer-focused Organization, Paton Professional.
  • Collica, R. S. (2011). Customer Segmentation and Clustering Using SAS Enterprise Miner, Second Edition, SAS.
  • Cravens, D. W., Greenley, G., Piercy, N. F., Slater, S. (1997). Integrating Contemporary Strategic Management Perspectives, Long Range Planning, 30 (4), 493-506.
  • Day, G. S. (1994), The Capabilities of Market-Driven Organizations, Journal of Marketing, 58 (4), 37-52.
  • Diclemente, D. F., Hantula, D. A. (2003). Applied Behavioral Economics And Consumer Choice, Journal of Economic Psychology, 24 (5), 589–602.
  • Doligalski, T. (2015). Internet-Based Customer Value Management: Developing Customer Relationships Online, Springer.
  • Drury, C. (2004). Management and Cost Accounting, Thomson Learning EMEA.
  • Duman, H.. (2012). Stratejik Yönetim Aracı Olarak Müşteri Muhasebesi, Nobel.
  • Engel, F. J., Blackwell, R. D., Kollat, D. T. (1978). Consumer Behaviour, Hinsdale, 3. Baskı, Dryden Press.
  • Fishburn, P. C. (1968). Utility Theory, Management Science, Theory Series, 14 (5), 335-378.
  • Fishburn, P. C. (1970). Utility Theory for Decision Making, RAC.
  • Gardner, R. (2004). The Process-focused Organization: A Transition Strategy for Success, ASQ Quality Press.
  • Gelınas, U., Dull, R. (2008). Accounting Information Systems, South- Western Cengage Learning
  • Gossen, H. H. (1983). The Laws of Human Relations and the Rules of Human Action Derived Therefrom, (Çev. Rudolph C. Blitz), MIT Press.
  • Gupta, S., Lehmann, D. (2005). Managing Customers as Investments: The Strategic Value of Customers in the Long Run, Pearson Education.
  • Hax, A. C. (2010). The Delta Model: Reinventing Your Business Strategy, Springer.
  • Howard, J. A., Ostlund, L. E. (1973). Buyer Behavior: Theoretical and Empirical Foundations, Alfred A. Knopf.
  • Howard, J. Anderson, S., Jagdish N. (1969). The Theory of Buyer Behaviour, Wiley Marketing Series.
  • Kahneman, D., Tversky, A. (1979). Prospect Theory: An Analysis of Decision under Risk, Econometrica, 47 (2), 263-291.
  • Kaplan, S. Robert, Norton, David P. (1996). The Balanced Scorecard: Translating Strategy Into Action, Harvard Business Press.
  • Kazmi, S. H. H. (2007). Marketing Management, Excel Books.
  • Khalifa, A. S. (2004). Customer Value: A Review of Recent Literature and An Integrative Configuration, Management Decision, 42 (5), 645-666.
  • Kumar, V. (2008). Customer Lifetime Value: The Path to Profitability, Now Publishers Inc.
  • Kumar, V., Shah, D. (2015). Handbook of Research on Customer Equity in Marketing, Edward Elgar Publishing.
  • Kurtuldu, H. S. (2005). Konfeksiyon Sektöründe Müşteri Sadakatine Etki Eden Faktörler, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 20 (2): 109-120.
  • Leibenstein, H. (1977). Beyond Economic Man: Economics, Politics, and the Population Problem, Population and Development Review, 3 (3), 183-199.
  • Malekian, R. (2009). Customer Loyalty: Cost vs. Benefits - A Quantitative Approach, Shareholder Value Consultants, Inc.
  • Mill, J. S. (1844). Essays on Some Unsettled Questions of Political Economy, John W. Parker.
  • Møller, C. (1996). A Complaint is a Gift: Using Customer Feedback as a Strategic Tool, Berrett-Koehler Publishers.
  • Neuhausen, B. S., Schlank, R. (2007). CCH Accounting for Business Combinations, Goodwill, and Other Intangible Assets, CCH.
  • Negishi, T. (1989). History of Economic Theory, Elsevier.
  • Nguyen, B., Simkin, L., Canhoto, A. I. (2015). The Dark Side of CRM: Customers, Relationships and Management, Routledge.
  • Nıeto- Rodrıguez, A. (2012). The Focused Organization: How Concentrating on a Few Key Initiatives Can Dramatically Improve Strategy Execution, Gower Publishing, Ltd.
  • Orlando, K., Frueh, D., D’ Angelo, P., Dean, L. (2011). SAN Storage Performance Management Using Tivoli Storage Productivity Center, IBM Redbooks.
  • Pell, J., Staveren, I. V. (2009). Handbook of Economics, EE.
  • Persky, J. (1995). Retrospectives: The Ethology of Homo Economicus, The Journal of Economic Perspectives, 9 (2), 221-231.
  • Platon (1999). Devlet (çev. S. Eyüboğlu- M. A. Cimcoz), Türkiye İş Bankası Yayınları, İstanbul.
  • Pride, W. M., Ferrell, O. C. (2014). Marketing, South- Western Cengage Learning.
  • Schechter, L. (1984), A Normative Conception of Value, Progressive Grocer, Executive Report, 12-14.
  • Sheth, J. N. (2011). Models of Buyer Behavior: Conceptual, Quantitative, and Empirical, Maketing Classics.
  • Simon, H. A. (1997). Models of Bounded Rationality, Vol. 3, The MIT Press, Massachusetts.
  • Sirohi, N., Mclaughlin, E. W., Wittink, D. R. (1998), A model of consumer perceptions and store loyalty intentions for a supermarket retailer, Journal of retailing, 74 (2), 223-245.
  • Slater S. F. (1997). Developing A Customer Value-Based Theory of The Firm, Journal of the Academy of Marketing Science, 25 (2), 162-167.
  • Smith, M. C., Wertheimer, A. I. (1996). Social and Behavioral Aspects of Pharmaceutical Care, CRC Press.
  • Tacy, J. A. (2006). Accounting Workbook For Dummies, Wiley Publishing.
  • Watson, J. B. (1913). Psychology as the Behaviorist Views it, Psychological Review, 20 (2), 158-177
  • Watson, J. B. (1994). Psychology as the Behaviorist Views it, Psychological Review, 101 (2), 248-253
  • Watson, J. B., Tolman, E. C., Titchener, E. B., Lashley, K. S., Thorndike, E. L. (2009). Behaviorism: Classic Studies, IAP.
  • Weinstein, A., Johnson, W. C. (1999). Designing and Delivering Superior Customer Value: Concepts, Cases, and Applications, CRC Press.
  • Woodall, T. (2003), Conceptualising 'Value for the Customer': An Attributional, Structural and Dispositional Analysis, Academy of Marketing Science Review, 2003 (12), 1-41
  • Vavra, T. G. (2002). Customer Satisfaction Measurement Simplified: A Step-by-step Guide for ISO 9001:2000 Certification, ASQ Quality Press.
  • Veblen, T. (1994). The Theory of The Leisure Class, Dover- Thrift Editions.
  • Zeithaml, V. A. (1988). Consumer Perceptions of Price, Quality and Value: A Means- End Model and Synthesis of Evidence, Journal of Marketing, 52, 2-22.
  • Zerbe Jr., R. O., Bellas, A. S. (2006). Primer for Benefit-cost Analysis, Edward Elgar Publishing.
There are 62 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Fahri Özsungur 0000-0001-6567-766X

Publication Date September 7, 2018
Published in Issue Year 2018 Volume: 5 Issue: 14

Cite

APA Özsungur, F. (2018). Tüketici Davranışları Bağlamında Müşteri Muhasebesi. Gazi Üniversitesi Sosyal Bilimler Dergisi, 5(14), 609-624.
AMA Özsungur F. Tüketici Davranışları Bağlamında Müşteri Muhasebesi. ASBİDER. September 2018;5(14):609-624.
Chicago Özsungur, Fahri. “Tüketici Davranışları Bağlamında Müşteri Muhasebesi”. Gazi Üniversitesi Sosyal Bilimler Dergisi 5, no. 14 (September 2018): 609-24.
EndNote Özsungur F (September 1, 2018) Tüketici Davranışları Bağlamında Müşteri Muhasebesi. Gazi Üniversitesi Sosyal Bilimler Dergisi 5 14 609–624.
IEEE F. Özsungur, “Tüketici Davranışları Bağlamında Müşteri Muhasebesi”, ASBİDER, vol. 5, no. 14, pp. 609–624, 2018.
ISNAD Özsungur, Fahri. “Tüketici Davranışları Bağlamında Müşteri Muhasebesi”. Gazi Üniversitesi Sosyal Bilimler Dergisi 5/14 (September 2018), 609-624.
JAMA Özsungur F. Tüketici Davranışları Bağlamında Müşteri Muhasebesi. ASBİDER. 2018;5:609–624.
MLA Özsungur, Fahri. “Tüketici Davranışları Bağlamında Müşteri Muhasebesi”. Gazi Üniversitesi Sosyal Bilimler Dergisi, vol. 5, no. 14, 2018, pp. 609-24.
Vancouver Özsungur F. Tüketici Davranışları Bağlamında Müşteri Muhasebesi. ASBİDER. 2018;5(14):609-24.