Publication: Müşteri karlılık analizi ve bir uygulama
Abstract
Bu çalışmanın amacı, farklı müşterilerin yol açtığı kâr farklılığının, şirketin karar alma sürecine katkı sağlamak amacıyla belirlenmesidir. Bunun nedeni herbir müşterinin satış gelirlerine yaptığı katkı ile işletme karlılığına katkısının genellikle eşit olmamasıdır. Bu durum stratejik karar nok¬tasında müşteri karlılık analizini gerekli kılmaktadır. Müşteri karlılık analizleri, geleneksel sistemde ürün bazında karlılığa bakmak yerine faaliyet tabanlı sistemde müşteri bazında karlılığı incelemektir. Müşteri karlılık analizi, müşteri geliri ve müşteri maliyeti şeklinde iki boyutta incelenmektedir. Müşteri maliyetlerinin ve karlılıklarının belirlenmesi, faaliyet tabanlı maliyetleme tekniklerini kullanarak gerçekleştirilmektedir. Geçmişte yönetim muhasebesi raporları ürünlerin karlılıklarını analiz etmek üzerine yoğunlaşmaktadır. Geleneksel maliyetleme sistemine gore her bir müşteriden elde edilen gelirin, kara eşit katkısı olduğunu varsayılmaktadır. Geleneksel maliyet sisteminin günümüz şartlarına uygun olmadığı ve yeni maliyetleme tekniklerine ihtiyaç olduğu açıklanmaktadır. Bu çalışmada FTM yöntemi tanıtılarak geleneksel yöntemler ile karşılaştırmalı olarak incelenmektedir Bu çalışmanın amacı üretim ve satış yapan işletmelerinde toplam üretim ve satış faaliyetlerinin maliyetinin faaliyet tabanlı maliyetleme yaklaşımı yardımıyla müşterilere nasıl yükleneceğini ve bu müşterilerin toplam karlılığa yapmış olduğu katkı marjındaki farklılıkları ortaya koymaktadır. Bunun için kuyumculuk sektöründe bir uygulama yapılmaktadır. Satın alma davranışları birbirlerinden farklı olan müşteri gruplarının satın aldıkları ürünlere gore maliyetlendirilmektedir. Müşterinin satın alma davranışlarına ve isteklerine gore herbir müşteriden farklı kar elde edildiği görülmektedir. Faaliyet tabanlı maliyetleme, geleneksel maliyetleme, müşteri karlılık analizi, müşteri karlılığı, müşteri maliyeti, kuyumculuk
The purpose of this study, find out the differences in the profit margins which the customers contributions to make strategic decision of the company. All customers are not equal. Because the contribution of sales revenue of customers is not equal the contribution of company’s profitability. In this situation, company’s strategic decision making process need customer profitability analysis. Calculating the profitability of individual customers or customer profitability analysis implies looking at profitability at the customer level, instead of at the product level. Customer profitability analysis examined in two dimensions; customer cost and customer revenue. In this study customer profitability performed using activity based costing technique. In the past, management accounting reports have tended to concentrate on analyzing profits by products. The company is calculated the contribution of the customer to company profitability by traditional cost management. Traditional costing assumed that all of the customer is equal contribute to company’s profitability. Information was also given that traditional systems were not appropriate to todays conditions, newer costing techniques needed to be realized. In this study, explaining activity based costing method and other compared it with traditional costing method. In this study is to expose how the cost of the total production and selling activities, which are performed by the production, and selling firms with the assistance of activity based costing will be charged to the customers. Additionally in this study tries to find out the differences in the profit margins which the customers contributions in the jewelery sector. Customer groups who buy different jewellery products have different purchasing behaviours. Different purchasing behaviours and different product’s cost is caused by different profits. All customer cost (design, production operation, marketing activities etc.) is not equal each customers. Activity based cost management, traditional cost management, customer profitability analysis, customer profitability, customer cost, jewelery sector.
The purpose of this study, find out the differences in the profit margins which the customers contributions to make strategic decision of the company. All customers are not equal. Because the contribution of sales revenue of customers is not equal the contribution of company’s profitability. In this situation, company’s strategic decision making process need customer profitability analysis. Calculating the profitability of individual customers or customer profitability analysis implies looking at profitability at the customer level, instead of at the product level. Customer profitability analysis examined in two dimensions; customer cost and customer revenue. In this study customer profitability performed using activity based costing technique. In the past, management accounting reports have tended to concentrate on analyzing profits by products. The company is calculated the contribution of the customer to company profitability by traditional cost management. Traditional costing assumed that all of the customer is equal contribute to company’s profitability. Information was also given that traditional systems were not appropriate to todays conditions, newer costing techniques needed to be realized. In this study, explaining activity based costing method and other compared it with traditional costing method. In this study is to expose how the cost of the total production and selling activities, which are performed by the production, and selling firms with the assistance of activity based costing will be charged to the customers. Additionally in this study tries to find out the differences in the profit margins which the customers contributions in the jewelery sector. Customer groups who buy different jewellery products have different purchasing behaviours. Different purchasing behaviours and different product’s cost is caused by different profits. All customer cost (design, production operation, marketing activities etc.) is not equal each customers. Activity based cost management, traditional cost management, customer profitability analysis, customer profitability, customer cost, jewelery sector.