摘要
客户间存在明显差异,不同客户给企业带来的利润不同。传统的成本核算方法以产品为导向,不能识别这种差异,不适用于挖掘客户价值。物流成本在企业成本中占有很大比例,要分析客户成本,必须准确计量物流成本。基于顾客价值的物流成本ABC计量模型以客户为导向,可以准确计量出企业客户物流成本,有助于企业更好地进行客户关系管理,抓住最有价值的客户。
There are many obvious differences between the different customers which may bring the different profits to the enterprises. The traditional costing measure method, with products as orientation, can' t identify this difference so that it can' t be used for finding out the customer's value. As the logistics cost occupies a great proportion in the enterprise total cost, the logistics cost must be accurately calculated to analyze customer's cost. The logistics cost calculation model based on customer value takes the customer worth as its orientation, so one can accurately calculate the customer logistics cost with it. This helps the enterprises manage the customer relationship and hold the most valuable customers.
出处
《长沙航空职业技术学院学报》
2005年第2期51-57,共7页
Journal of Changsha Aeronautical Vocational and Technical College
