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

Yıl 2009, Cilt: 11 Sayı: 3, 87 - 112, 01.09.2009

Dr. Erkan Özdemir Doç. Dr.Sait Yüksel Kaygusuz

Öz

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.

Anahtar Kelimeler

Müşteri Kârlılığı, Müşteri Kârlılık Analizi, Pazarlama Stratejileri, Faaliyet Tabanlı Maliyetleme, Pazarlama Giderleri

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

Öz

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.

Anahtar Kelimeler

Customer Profitability, Customer Profitability Analysis, Marketing Strategies, Activity-Based Costing, Marketing Costs

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