Tüketici Davranışları Bağlamında Müşteri Muhasebesi

Yıl 2018, Cilt: 5 Sayı: 14, 609 - 624, 07.09.2018

Fahri Özsungur

Öz

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.      

Anahtar Kelimeler

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

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