A Study on the Customer Profitability Analysis Using Activity-Based Costing

被引：0
|
作者：
Wei, Zhao [1 ]
机构：
[1] Shenyang Ligong Univ, Sch Econ & Management, Shenyang, Peoples R China
来源：
PROCEEDINGS OF THE 2011 INTERNATIONAL CONFERENCE ON INFORMATICS, CYBERNETICS, AND COMPUTER ENGINEERING (ICCE2011), VOL 1: INTELLIGENT CONTROL AND NETWORK COMMUNICATION | 2011年 / 110卷 / 01期
关键词：
Activity-Based Costing (ABC); Customer Profitability Analysis (CPA); Activities: Cost;
D O I：
暂无
中图分类号：
TP18 [人工智能理论];
学科分类号：
081104 ; 0812 ; 0835 ; 1405 ;
摘要：
Activity-Based Costing (ABC) which has become an important aspect of manufacturing or service organizations can be defined as a methodology that measures the cost and performance of activities, resources and cost objects. It can be considered as an alternative paradigm to traditional cost-based accounting systems. Customer Profitability Analysis (CPA) is an important path to a more successful business operation, offering new insights into enhancing company performance. A well-designed and implemented ABC system is a powerful aid to management evaluation and decision-making. thereby improving organizational performance. This paper was aimed at unravelling the practical complexities of implementing ABC for CPA purposes.
引用
收藏
页码：63 / 68
页数：6
相关论文
共 50 条
  • [1] Application of Activity-Based Costing in Customer Profitability Analysis
    Cai Ju-fang
    Yang Kun-yuan
    [J]. ISBIM: 2008 INTERNATIONAL SEMINAR ON BUSINESS AND INFORMATION MANAGEMENT, VOL 1, 2009, : 494 - 497
  • [2] A STUDY ON THE CUSTOMER PROFITABILITY ANALYSIS USING ACTIVITY - BASED COSTING
    Wei, Zhao
    [J]. 2010 INTERNATIONAL COLLOQUIUM ON COMPUTING, COMMUNICATION, CONTROL, AND MANAGEMENT (CCCM2010), VOL I, 2010, : 233 - 236
  • [3] Customer profitability analysis with time-driven activity-based costing: a case study in a hotel
    Dalci, Ilhan
    Tanis, Veyis
    Kosan, Levent
    [J]. INTERNATIONAL JOURNAL OF CONTEMPORARY HOSPITALITY MANAGEMENT, 2010, 22 (4-5) : 609 - 637
  • [4] Analyzing customer profitability in hotels using activity based costing
    Faria, Ana Rita
    Ferreira, Leonor
    Trigueiros, Duarte
    [J]. TOURISM & MANAGEMENT STUDIES, 2018, 14 (03) : 65 - 74
  • [5] Measuring customer profitability through time-driven activity-based costing: a case study at hotel x Jogjakarta
    Ardiansyah, Garry Billy
    Tjahjadi, Bambang
    Soewarno, Noorlailie
    [J]. THE 17TH ANNUAL CONFERENCE OF THE ASIAN ACADEMIC ACCOUNTING ASSOCIATION (2016 FOURA CONFERENCE), 2017, 34
  • [6] A Study on the Product Profitability Model Based on Activity-based Costing and Economic Value Added
    Yin, Junming
    Yang, Zheng
    [J]. 2008 4TH INTERNATIONAL CONFERENCE ON WIRELESS COMMUNICATIONS, NETWORKING AND MOBILE COMPUTING, VOLS 1-31, 2008, : 5845 - 5848
  • [7] A comparative analysis of activity-based costing and traditional costing
    Akyol, Derya Eren
    Tuncel, Gonca
    Bayhan, G. Mirac
    [J]. PROCEEDINGS OF WORLD ACADEMY OF SCIENCE, ENGINEERING AND TECHNOLOGY, VOL 3, 2005, 3 : 44 - 47
  • [8] ACTIVITY-BASED COSTING
    STAUFFER, JE
    [J]. CEREAL FOODS WORLD, 1994, 39 (08) : 565 - 566
  • [9] Activity-based costing
    Eggers, JL
    Bangert, CE
    [J]. JOURNAL AMERICAN WATER WORKS ASSOCIATION, 1998, 90 (06): : 63 - 69
  • [10] Activity-Based Costing
    Jalalabadi, Faryan
    Milewicz, Allen L.
    Shah, Sohail R.
    Hollier, Larry H., Jr.
    Reece, Edward M.
    [J]. SEMINARS IN PLASTIC SURGERY, 2018, 32 (04) : 182 - 186
12345