客户盈利能力分析：基于客户成本的视角  

Customer Profitability Analysis: A Perspective Based on the Customer Cost

作　　者：苏文兵[1] 周齐武[2] 莫迁[1] 

机构地区：[1]南京大学商学院会计系,江苏南京210093 [2]圣地亚哥州立大学,美国圣迭戈92182-8221

出　　处：《当代财经》2008年第10期89-94,共6页Contemporary Finance and Economics

基　　金：国家自然科学基金项目(70572049)

摘　　要：客户盈利能力分析是一种创新的管理分析方法,它根据盈利能力不同对客户区别对待。本文通过调查并与美国的一项调查结果相比较发现,客户盈利能力分析在我国企业的应用还不广泛,目前只有少数企业开始运用它为企业的经营决策服务。此外,通过统计分析我们还发现,除客户成本消耗差异外,成本结构、客户战略等因素对我国企业客户成本分配没有明显影响。Customer profitability analysis is an innovative method of management, which distinguishes customers？ in terms of their different profitability. By means of a survey in China and a comparison with U.S.A, this paper shows that the customer profitability analysis is applied in decision-making by only a few enterprises in China. It is also found that the cost structure, customer strategy and other factors （not including the cost consumption of diversity） do not exert obvious influence on the allocation of customer cost in China＇s enterprises.

关 键 词：客户价值 客户成本 价值链 

分 类 号：F270.7[经济管理—企业管理]