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Müşteri Kârlılık Analizi: Faaliyet Tabanlı Maliyetleme İle Ölçümü Ve Pazarlama Kararlarında Kullanımı

Year 2009, Volume: 11 Issue: 3, 87 - 112, 01.09.2009

Abstract

Ulusal ve uluslararası kaynaklı rekabet, firmaları sürekli olarak işlerini nasıl yönettiklerini değerlendirmeye yönlendirir. Artan rekabetçi pazarlarda, ürün karlılığı kadar müşteri, pazar ve dağıtım kanalının karlılığını bilmek de çok önemlidir. Müşteri karlılığının durumunun daha iyi anlaşılması, günümüzün rekabetçi çevresinde işletmelerin yaşamlarının devamını sağlar. Müşteri kârlılık analizi, bireysel olarak müşterilerin veya müşteri gruplarının karlılığa nasıl katkı yaptıklarını belirleme yeteneği sağlar. Bu noktada, faaliyet tabanlı maliyetle tekniği firmanın müşteri karlılığını anlamasını kolaylaştırır. Müşteri kârlılık analizinden elde edilen bilgiler, daha büyük geri dönüşler yaratacak bir müşteri karmasını kazanmaya yönelik uzun dönemli pazarlama, ürün geliştirme ve kapasite yönetimi kararlarına rehberlik edecektir. Bu çalışmanın amacı müşteri karlılığının doğru hesaplanması için faaliyet tabanlı maliyetleme yönteminin nasıl kullanılacağını ve müşteri kârlılık analizinden elde edilen bilginin ürün tasarımı, fiyatlama, tutundurma, bölümlendirme ve hedefleme konularındaki pazarlama kararlarını geliştirmeye nasıl yardımcı olacağını göstermektir. Ayrıca bu çalışma, müşteri kârlılık analizinin müşteri tatmini, müşteri sadakati, müşteri değeri, müşteri yaşam boyu değeri ve müşteri ilişkileri yönetimini nasıl etkilediğini de ortaya koymaktadır.

References

  • Altıntaş, M. H. (2000), Tüketici Davranışları: Müşteri Tatmininden Müşteri Değerine, Bursa: Alfa/Aktüel Kitabevi.
  • Altıntaş, M. H. (2006), Müşteri Sermayesi Yönetimi, Bursa: Alfa/Aktüel Kitabevi. Bader, Jason (2006), “How to Grade Customer Profitability”, Electrical Wholesaling, October, ss.37-39.
  • Bellis-Jones, Robin, (1989), “Customer Profitability Analysis”, Management Accounting, 67:2, ss. 26-28.
  • Blocher, Edward J., Chen, Kung H. and Lin, Thomas W., (2002), Cost Management: A Strategic Emphasis, McGraw-Hill, 2nd Ed.
  • Campbell, N.C.G. and Cunningham, M.T. (1983), “Customer Analysis for Strategy Development in Industrial Markets”, Strategic Management Journal, 4:4, ss. 369-380.
  • Cokins, Gary (1999), “Are All of Your Customers Profitable?”, A Technical Bulletin from ABC Technologies, White Paper, ss.1-12.
  • Cokins, Gary (2006), “Measuring Customer Value: How BPM Supports Better Marketing Decisions”, Business Performance Management Magazine, 4:1, ss. 13-18.
  • Cooper, Robin and Kaplan, Robert S. (1998), “Measure Cost Right: Maket he Right Decisions”, Harvard Business Reviews, September-October, ss. 96-103.
  • Dibb, Sally and Simkin, Lyndon (1997), “A Program for Implementing Market Segmentation”, Journal of Business & Industrial Marketing, 12:1, ss. 51-65.
  • Dickinson, V. and Lere, John C. (2003), “Problems Evaluating Sales Representative Performance? Try Activity-Based Costing”, Industrial Marketing Management, 32:1, ss. 301-307.
  • Evans, George (2002), “Measuring and Managing Customer Value”, Work Study, 51:3, ss. 134-139.
  • Foster, George, Gupta, Mahendra and Sjoblom, Leif (1996), “Customer Profitability Analysis: Challenges and New Directions”, Cost Management, Spring, ss. 5- 17.
  • Garland, Ron (2002), “What Influences Customer Profitability? Service-Profit Chain: Non-financial Drivers of Customer Profitability in Personal Retail Banking”, Journal of Targeting,
  • Measurement and Analysis for Marketing”, 10:3, ss. 233-248.
  • Groth, John C. and Kinney, Michael R. (1994), “Cost Management and Value Creation”, Management Decision, 32:4, ss. 52-57.
  • Gurau, Calin and Ranchhod, Ashok (2002), “How to Calculate the Value of a Customer – Measuring Customer Satisfaction: A Platform for Calculating, Predicting and Increasing Customer Profitability”, Journal of Targeting, Measurement and Analysis for Marketing”, 10:3, ss. 203-219.
  • Hart, Ann and Smith, Malcolm (1998), “Customer Profitability Audit in the Australian Banking Sector”, Managerial Auditing Journal, 13:7, ss. 411-418.
  • Helgesen, Øyvind (2006), “Customer Segments Based on Customer Account Profitability”, Journal of Targeting, Measurement and Analysis for Marketing, 14:3, ss. 225-237.
  • Howell, Robert A. and Soucy, Stephen R. (1990), “Customer Profitability: As Critical As Product Profitability”, Management Accounting, October, ss. 43-47
  • Kaplan, Robert S. and Narayanan, V.G. (2001), “Measuring and Managing Customer Profitability”, Journal of Cost Management, September-October, ss. 5-15
  • Kaygusuz, Sait Y. ve Dokur, Şükrü (2005), “Faaliyet Tabanlı Maliyet Yönteminin Temel Mali Tablolar Üzerindeki Etkileri”, Yaklaşım Dergisi, 13:145, ss. 495- 506.
  • Kotler, Philip and Armstrong, Gary (1991), Principles of Marketing, 5. Edition, Prentice-Hall, New Jersey.
  • Kugel, Robert (2005), “Seven Mistakes in Managing Customer Profitability”, Customer Relationship Management, 9:2, s. 24.
  • Lenskold, James D. (2002), “Marketing ROI: Playing to Win”, MM, May, ss. 31-34.
  • Lere, John C. (2001), “Your Product-Costing System Seems to be Broken: Now What ?”, Industrial Marketing Management, 30:1, ss. 587-598.
  • Manning, Kenneth H. (1995) “Distribution Channel Profitability”, Management Accounting, 76:7, ss. 44-48.
  • McDonald, Terry (1998), “Stop Strategic Planning and Create Shareholder Value!”, Management Decision, 36: 7, ss. 456-459.
  • Minhas, R. S. and Jacobs, Everett M. (1996), “Benefit Segmentation by Factor Analysis: An Improved Method of Targeting Customers for Financial Services”, International Journal of Bank Marketing, 14:3, ss. 3-13.
  • Mucuk, İsmet (1999), Pazarlama İlkeleri, 11. Basım, Türkmen Kitabevi, İstanbul.
  • Noone, Breffni and Griffin, Peter (1997), “Enhancing yield Management with Customer Profitability Analysis”, International Journal of Contemporary Hospitality Management, 9:2, ss. 75-79.
  • Pfeifer, Phillip E., Haskins, Mark E. and Conroy, Robert M. (2005), “Customer Lifetime Value, Customer Profitability, and the Treatment of Acquisition Spending”, Journal of Managerial Issues, 17:1 ss. 11-25.
  • Raaij, E.M.V. (2005), “The Strategic Value of Customer Profitability Analysis”, Marketing Intelligence & Planning, 23:4, ss. 372-381. Schneeweiss, Ch. (1998), “On the Applicability of Activity Based Costing as a Planning Instrument”, International Journal of Production Economics, 54:1, ss. 277- 284.
  • Selnes, Fred (1992), “Analysing Marketing Profitabilty: Sales Are A Dangerous Cost Driver”, European Journal of Marketing, 26:2, ss. 15-26.
  • Stapleton, Drew, Pati, Sanghamitra, Beach, Erik and Julmanichoti, Poomipak (2004), “Activity Based Costing for Logistics and Marketing”, Busines Process Management Journal, 10:5, ss. 584-597.
  • Stevenson, Thomas H., Barnes, Frank C. and Stevenson, Sharon A. (1993), “ActivityBased Costing: An Emerging Tool for Industrial Marketing Decision Makers”, The Journal of Business & Industrial Marketing, 8:2, ss. 40-52.
  • Tek, Ömer Baybars (1999), Pazarlama İlkeleri – Global Yönetimsel Yaklaşım-Türkiye Uygulamaları, 8. Basım, Beta Basım Yayım Dağıtım A.Ş., İstanbul. Walker, Mike (2002), “The Consumer Association”, Financial Management, July/August, ss. 34-36.
  • Wayland, Robert E. and Cole, Paul M. (1994), “Turn Customer Service into Customer Profitability”, Management Review, 83:7, ss. 22-24.

Customer Profitability Analysis: Measuring Wıth Activity-Based Costing And Using Customer Profitability Analysis In Marketing Decisions

Year 2009, Volume: 11 Issue: 3, 87 - 112, 01.09.2009

Abstract

Competition from both national and international sources has motivated firms to continually evaluate how they conduct business. In increasingly competitive markets, it is critical to know customer, market, and channel of distribution profitability as well as product profitability. Better understanding of customers’ profitability picture is imperative for survival in today’s competetive environment. Customer profitability analysis (CPA) provides the capability to determine how individual customer or customer groupings contribute to profitability. At this point, Activity-Based Costing (ABC) techniques have facilitated a firm’s understanding of customer profitability. The information obtained from CPA will guide long-term marketing, product development and capacity management decisions to yield a customer mix that will generate the greatest returns. The purpose of the paper is to show how to use Activity-Based Costing method in order to calculate the true profitability of customers and to show how intelligence emanating from customer profitability analysis (CPA) can help improve marketing decisions about product design, pricing, promotion, segmentation and targeting. It also shows how customer profitability analysis impacts customer satisfaction, customer loyalty, customer value, customer lifetime value and customer relationship management.

References

  • Altıntaş, M. H. (2000), Tüketici Davranışları: Müşteri Tatmininden Müşteri Değerine, Bursa: Alfa/Aktüel Kitabevi.
  • Altıntaş, M. H. (2006), Müşteri Sermayesi Yönetimi, Bursa: Alfa/Aktüel Kitabevi. Bader, Jason (2006), “How to Grade Customer Profitability”, Electrical Wholesaling, October, ss.37-39.
  • Bellis-Jones, Robin, (1989), “Customer Profitability Analysis”, Management Accounting, 67:2, ss. 26-28.
  • Blocher, Edward J., Chen, Kung H. and Lin, Thomas W., (2002), Cost Management: A Strategic Emphasis, McGraw-Hill, 2nd Ed.
  • Campbell, N.C.G. and Cunningham, M.T. (1983), “Customer Analysis for Strategy Development in Industrial Markets”, Strategic Management Journal, 4:4, ss. 369-380.
  • Cokins, Gary (1999), “Are All of Your Customers Profitable?”, A Technical Bulletin from ABC Technologies, White Paper, ss.1-12.
  • Cokins, Gary (2006), “Measuring Customer Value: How BPM Supports Better Marketing Decisions”, Business Performance Management Magazine, 4:1, ss. 13-18.
  • Cooper, Robin and Kaplan, Robert S. (1998), “Measure Cost Right: Maket he Right Decisions”, Harvard Business Reviews, September-October, ss. 96-103.
  • Dibb, Sally and Simkin, Lyndon (1997), “A Program for Implementing Market Segmentation”, Journal of Business & Industrial Marketing, 12:1, ss. 51-65.
  • Dickinson, V. and Lere, John C. (2003), “Problems Evaluating Sales Representative Performance? Try Activity-Based Costing”, Industrial Marketing Management, 32:1, ss. 301-307.
  • Evans, George (2002), “Measuring and Managing Customer Value”, Work Study, 51:3, ss. 134-139.
  • Foster, George, Gupta, Mahendra and Sjoblom, Leif (1996), “Customer Profitability Analysis: Challenges and New Directions”, Cost Management, Spring, ss. 5- 17.
  • Garland, Ron (2002), “What Influences Customer Profitability? Service-Profit Chain: Non-financial Drivers of Customer Profitability in Personal Retail Banking”, Journal of Targeting,
  • Measurement and Analysis for Marketing”, 10:3, ss. 233-248.
  • Groth, John C. and Kinney, Michael R. (1994), “Cost Management and Value Creation”, Management Decision, 32:4, ss. 52-57.
  • Gurau, Calin and Ranchhod, Ashok (2002), “How to Calculate the Value of a Customer – Measuring Customer Satisfaction: A Platform for Calculating, Predicting and Increasing Customer Profitability”, Journal of Targeting, Measurement and Analysis for Marketing”, 10:3, ss. 203-219.
  • Hart, Ann and Smith, Malcolm (1998), “Customer Profitability Audit in the Australian Banking Sector”, Managerial Auditing Journal, 13:7, ss. 411-418.
  • Helgesen, Øyvind (2006), “Customer Segments Based on Customer Account Profitability”, Journal of Targeting, Measurement and Analysis for Marketing, 14:3, ss. 225-237.
  • Howell, Robert A. and Soucy, Stephen R. (1990), “Customer Profitability: As Critical As Product Profitability”, Management Accounting, October, ss. 43-47
  • Kaplan, Robert S. and Narayanan, V.G. (2001), “Measuring and Managing Customer Profitability”, Journal of Cost Management, September-October, ss. 5-15
  • Kaygusuz, Sait Y. ve Dokur, Şükrü (2005), “Faaliyet Tabanlı Maliyet Yönteminin Temel Mali Tablolar Üzerindeki Etkileri”, Yaklaşım Dergisi, 13:145, ss. 495- 506.
  • Kotler, Philip and Armstrong, Gary (1991), Principles of Marketing, 5. Edition, Prentice-Hall, New Jersey.
  • Kugel, Robert (2005), “Seven Mistakes in Managing Customer Profitability”, Customer Relationship Management, 9:2, s. 24.
  • Lenskold, James D. (2002), “Marketing ROI: Playing to Win”, MM, May, ss. 31-34.
  • Lere, John C. (2001), “Your Product-Costing System Seems to be Broken: Now What ?”, Industrial Marketing Management, 30:1, ss. 587-598.
  • Manning, Kenneth H. (1995) “Distribution Channel Profitability”, Management Accounting, 76:7, ss. 44-48.
  • McDonald, Terry (1998), “Stop Strategic Planning and Create Shareholder Value!”, Management Decision, 36: 7, ss. 456-459.
  • Minhas, R. S. and Jacobs, Everett M. (1996), “Benefit Segmentation by Factor Analysis: An Improved Method of Targeting Customers for Financial Services”, International Journal of Bank Marketing, 14:3, ss. 3-13.
  • Mucuk, İsmet (1999), Pazarlama İlkeleri, 11. Basım, Türkmen Kitabevi, İstanbul.
  • Noone, Breffni and Griffin, Peter (1997), “Enhancing yield Management with Customer Profitability Analysis”, International Journal of Contemporary Hospitality Management, 9:2, ss. 75-79.
  • Pfeifer, Phillip E., Haskins, Mark E. and Conroy, Robert M. (2005), “Customer Lifetime Value, Customer Profitability, and the Treatment of Acquisition Spending”, Journal of Managerial Issues, 17:1 ss. 11-25.
  • Raaij, E.M.V. (2005), “The Strategic Value of Customer Profitability Analysis”, Marketing Intelligence & Planning, 23:4, ss. 372-381. Schneeweiss, Ch. (1998), “On the Applicability of Activity Based Costing as a Planning Instrument”, International Journal of Production Economics, 54:1, ss. 277- 284.
  • Selnes, Fred (1992), “Analysing Marketing Profitabilty: Sales Are A Dangerous Cost Driver”, European Journal of Marketing, 26:2, ss. 15-26.
  • Stapleton, Drew, Pati, Sanghamitra, Beach, Erik and Julmanichoti, Poomipak (2004), “Activity Based Costing for Logistics and Marketing”, Busines Process Management Journal, 10:5, ss. 584-597.
  • Stevenson, Thomas H., Barnes, Frank C. and Stevenson, Sharon A. (1993), “ActivityBased Costing: An Emerging Tool for Industrial Marketing Decision Makers”, The Journal of Business & Industrial Marketing, 8:2, ss. 40-52.
  • Tek, Ömer Baybars (1999), Pazarlama İlkeleri – Global Yönetimsel Yaklaşım-Türkiye Uygulamaları, 8. Basım, Beta Basım Yayım Dağıtım A.Ş., İstanbul. Walker, Mike (2002), “The Consumer Association”, Financial Management, July/August, ss. 34-36.
  • Wayland, Robert E. and Cole, Paul M. (1994), “Turn Customer Service into Customer Profitability”, Management Review, 83:7, ss. 22-24.
There are 37 citations in total.

Details

Other ID JA24DF72JU
Journal Section Articles
Authors

Dr. Erkan Özdemir This is me

Doç. Dr.Sait Yüksel Kaygusuz This is me

Publication Date September 1, 2009
Published in Issue Year 2009 Volume: 11 Issue: 3

Cite

APA Özdemir, D. E., & Kaygusuz, D. D. Y. (2009). Müşteri Kârlılık Analizi: Faaliyet Tabanlı Maliyetleme İle Ölçümü Ve Pazarlama Kararlarında Kullanımı. ISGUC The Journal of Industrial Relations and Human Resources, 11(3), 87-112.
AMA Özdemir DE, Kaygusuz DDY. Müşteri Kârlılık Analizi: Faaliyet Tabanlı Maliyetleme İle Ölçümü Ve Pazarlama Kararlarında Kullanımı. isguc. September 2009;11(3):87-112.
Chicago Özdemir, Dr. Erkan, and Doç. Dr.Sait Yüksel Kaygusuz. “Müşteri Kârlılık Analizi: Faaliyet Tabanlı Maliyetleme İle Ölçümü Ve Pazarlama Kararlarında Kullanımı”. ISGUC The Journal of Industrial Relations and Human Resources 11, no. 3 (September 2009): 87-112.
EndNote Özdemir DE, Kaygusuz DDY (September 1, 2009) Müşteri Kârlılık Analizi: Faaliyet Tabanlı Maliyetleme İle Ölçümü Ve Pazarlama Kararlarında Kullanımı. ISGUC The Journal of Industrial Relations and Human Resources 11 3 87–112.
IEEE D. E. Özdemir and D. D. Y. Kaygusuz, “Müşteri Kârlılık Analizi: Faaliyet Tabanlı Maliyetleme İle Ölçümü Ve Pazarlama Kararlarında Kullanımı”, isguc, vol. 11, no. 3, pp. 87–112, 2009.
ISNAD Özdemir, Dr. Erkan - Kaygusuz, Doç. Dr.Sait Yüksel. “Müşteri Kârlılık Analizi: Faaliyet Tabanlı Maliyetleme İle Ölçümü Ve Pazarlama Kararlarında Kullanımı”. ISGUC The Journal of Industrial Relations and Human Resources 11/3 (September 2009), 87-112.
JAMA Özdemir DE, Kaygusuz DDY. Müşteri Kârlılık Analizi: Faaliyet Tabanlı Maliyetleme İle Ölçümü Ve Pazarlama Kararlarında Kullanımı. isguc. 2009;11:87–112.
MLA Özdemir, Dr. Erkan and Doç. Dr.Sait Yüksel Kaygusuz. “Müşteri Kârlılık Analizi: Faaliyet Tabanlı Maliyetleme İle Ölçümü Ve Pazarlama Kararlarında Kullanımı”. ISGUC The Journal of Industrial Relations and Human Resources, vol. 11, no. 3, 2009, pp. 87-112.
Vancouver Özdemir DE, Kaygusuz DDY. Müşteri Kârlılık Analizi: Faaliyet Tabanlı Maliyetleme İle Ölçümü Ve Pazarlama Kararlarında Kullanımı. isguc. 2009;11(3):87-112.