Maliyet Hacim Kâr Analiz Tekniğinin Müşteri Kârlılık Analizinde Kullanılması ve İşletmeler İçin Model Önerisi

Maliyet-hacim-kâr (MHK) analizi, genellikle hacim ve maliyet arasındaki ilişkiye bağlı olarak üretim ve satış sonuçlarını gözlemleyebilmek için oluşturulmaktadır. Hacim ve maliyet boyutundan bakılan analizde kâr boyutu bir sonuç olarak değerlendirilmektedir. Oysa gerçek bakış açısı kâr olmalıdır. Çünkü işletmenin sürekliliğini sağlayabilmesinin temel koşulu "kâr"dır. Kârı yaratan temel unsur ise "müşteri"dir. sürdürülebilmektedir. Aslında analizin hacim boyutuna da müşteri karar vermektedir. Bu nedenle ürünlerin işletmeye olan kârlılığını ölçmeye çalışmak yerine, işletmenin hangi müşterilerinden kâr sağladığının tespit edilmesi temel amaç olmalıdır.Çalışmanın temel amacı, MHK analizi aracılığıyla her bir müşterinin kâra olan katkısını tespit etmek ve böylece müşteri bölümlemesine olanak sağlayacak müşteri kârlılık analizi gerçekleştirmektir. MHK analizinin etkisi; hem ürün karması hem ürün karmasındaki farklılaşmanın etkisi hem de müşteri düzeyinde kârlılık analizi farazi bir veri seti üzerinden test edilmektedir. Bu amaçla standart ve yeni ürün karmaları oluşturulmakta, müşteri düzeyinde satılan ürün miktarının, satışının ve maliyetinin dağıtımı yapmakta ve MHK analiz tekniği yardımıyla müşteri kârlılığı belirlenmektedir. Çalışmanın sonucunda, karar alıcıların ürün temelli kârlılıktan ziyade, müşteri temelli kârlılığa göre karar almasının daha doğru kararlar alabileceği tespit edilmiştir.

Use of Cost-Volume-Profit Analysis Technique in Customer Profitability Analysis and Model Suggestion for Businesses

Cost-volume-profit (CVP) analysis, usually the relationship between volume and cost, is created to observe production and sales results. In the analysis of the volume and cost dimension, the profit dimension is considered as a result. However, the true point of view must be profit. Because the basic condition for the sustainability of an enterprise is "profit". The main element that makes profit is "customer". Business activities are being carried out with the profit from the customer. In fact, the size of the analysis also determines the size of the customer. For this reason, rather than trying to measure the profitability of the products to the business, the main purpose should be to determine the profitability of which customers of the business. The main purpose of this study is to identify the profit contribution of each customer through CVP analysis and to realize customer profitability analysis which will enable customer segmentation. The effect of CVP analysis on both product mix and product mix variability and customer-level profitability analysis are tested on a hypothetical data set. For this purpose, standard and new product mixes are created, the amount of the product sold at the customer level, the sales and the cost are distributed, and the customer profitability is determined with the help of the CVP analysis technique. As a result of the study, it is reached that the decision makers will be more meaningful to decide according to the customer-based profitability rather than the product-based profitability

___

  • Ames, B. C., Hlavacek, J. D. (January-February 1990). “Vital Truths About Managing Your Costs”. Harvard Business Review 1, ss.140-150.
  • Atkinson, A. A., Kaplan, R. S., Matsumura, E. M.; Young, S. M. (2012). Management Accounting: Information for Decision-Making and Strategy Execution 6th Edition, Boston: Pearson Prentice Hall, s.229-231. ISBN-13: 978-0-13-702497-1.
  • Buttle, F. (1996) Relationship Marketing: Theory and Practice London, Paul Chapman Publishing, s.188-190. ISBN: 1 85396 313 5.
  • Christopher, M., Payne, A., Ballantyne, D. (2008). Relationship Marketing Creating Stakeholder Value Oxford, Butterworth-Heinemann, ss.242. ISBN: 978-0-7506- 4839-4 (https://doi.org/10.1016/B978-0-7506-4839-4.50005-4 Erişim tarihi: 20.6.2017)
  • Drury, C. (2008). Management Accounting for Business 7th Edition, Australia: South-Western. ISBN: 978-1-8448-0566-2.
  • Earley, J. S. (June 1955). “Recent Developments In Cost Accounting and The "Marginal Analysis” Journal of Political Economy 63 (3), ss.227-242 (www.journals. uchicago.edu/doi/pdfplus/10.1086/257667 Erişim tarihi: 18.7.2017).
  • Gean, F. (2000). “ABC and CVP: Where Have All The Fıxed Costs Gone?”Allied Academies International Conference. Academy of Accounting and Financial Studies. Proceedings; Arden 5.2 s.10.
  • Gill, Suveera (2015). Cost and Management Accounting: Fundamentals and its Applications. First Edition, New Delhi: VIKAS Publication. ISBN: 0-7506-2246-6.
  • Horngren, C. T., Datar, S. M., Foster, G. (2003). Cost Accounting: A Managerial Emphasis 11th Edition, Upper Saddle River, N.J., Prentice Hall. ISBN 0-13- 064815-9.
  • Johnson, B. G., Springer Sargent, C. (November 2013). “Impact of Formulas, Language and Instruction on Student Performance on Cost-Volume-Profit Problems” Accounting Education. DOI: 10.1080/09639284.2013.824702.
  • Kaygusuz, Sait Y. (Ocak 2007). “Faaliyet Tabanlı Maliyet-Hacim-Kar Analizi”, Muhasebe ve Finansman Dergisi (33), ss.139-150.
  • Kaygusuz, Sait Y. (October 2011). “Kısıtlar Teorisi ve Maliyet Hacim Kar Analizi: Bir Çalışma Sayfası Modeli” Journal of Accounting & Finance. 52, ss.171-187.
  • Kee, R. C. (2001) “Implementing Cost-Volume-Profit Analysis Using an Activity-based Costing System”. Advances in Management Accounting (10), ss.77-94. (http://www.maaw.info/ArticleSummaries/ArtSumKee2001.htm Erişim tarihi: 18.7.2017).
  • Langfield-Smith,K., Thorne, H.; Hilton, R. W.(2008). Management Accounting: Information for Creating and Managing Value 4th Edition, McGraw-Hill. ISBN: 978-0-070-13903-9.
  • Li, M., Green, R. D. (April 2011). “A Mediating Influence on Customer Loyalty: The Role of Perceived Value” Journal of Management and Marketing Research 7, ss.1-12. (http://www.aabri.com/jmmr.html Erişim tarihi: 19.7.2017).
  • Li, X., Mao, W., Zeng, D., Wang, F. (2008). “Agent-Based Social Simulation and Modeling in Social Computing” International Conference on Intelligence and Security Informatics (ISI 2008): Intelligence and Security Informatics, ss.401-412.
  • Lin, W. C.; Yahalom, S. (2012). “Enhancing The Efficiency of the Benchmarking Learning Map Model: The Integrated FRA Perspective” Romanian Journal of Economic Forecasting 3: ss.44-57. (http://www.ipe.ro/rjef/rjef3_12/rjef3_2012 p44-57.pdf Erişim tarihi: 19.7.2017)
  • Manes, R. (Spring 1966). “A New Dimension to Breakeven Analysis” Journal of Accounting Research 4 (1), ss.87-100.
  • Martin, J. R. (2009). Management Accounting: Concepts, Techniques & Controversial Issues. (http://maaw.info/Chapter11.htm Erişim tarihi: 18.7.2017)
  • Mitchell, G. B. (Autumn 1969). “Breakeven Analysis and Capital Budgeting” Journal of Accounting Research 7 (2), ss.332-338. (DOI: 10.2307/2489975).
  • Mowen, M. M, Hansen, D. R., Heitger, D. L. (2014). Managerial Accounting: The Cornerstone of Business Decision Making 7th Edition, Boston. ISBN: 978-1- 337-11577-3.
  • Patcharaporn, Y., Jittarat, M. (2012). “Employing Fuzzy-Based CVP Analysis for Activity-Based Costing for Maintenance Service Providers” Proceeding of the International MultiConference of Engineers and Computer Scientists (IMECS 2012) March 14-16, Hong Kong. (http://www.iaeng.org/publication/IMECS2012/ IMECS2012_pp1318-1324.pdf Erişim tarihi: 8.8.2017)
  • Pride, W. M., Ferrell, O.C. (2014). Marketing Australia: South-Western, 17th Edition, 506. ISBN-13: 978-1133939252.
  • Ryals, Lynette (April 2009). “Managing Customer Profitably” Management Focus: 20. Söderlund, M., Vilgon, M. (January 1999). “Customer Satisfaction and Links to Customer Profitability: An Empirical Examination of the Association Between Attitudes and Behavior” SSSE/EFI Working Paper Series in Business Administration No. 1999:1, 1.
  • Walter, D., Halliday, M. (2005). Marketing and Financial Management: New Economy - New Interfaces. New York: Palgrave Macmillan. ISBN: 1-4039-4097- 5.
  • Wang, F., Li, H., Zhang, Y. (2002-08). “Cost-volume-profit Analysis Method on Activity-Based Costing” China Soft Science (http://en.cnki.com.cn/Journal_en/JJ000-ZGRK-2002-08.htm Erişim tarihi: 13.7.2017).
  • http://www.academia.edu/28705655/Chapter_6_6_Chapter_Measuring_and_Managing _Cust omer_Relationships Erişim Tarihi: 28.7.2017
  • http://www.dummies.com/business/accounting/how-to-allocate-fixed-overhead-costsin-cost-accounting/ (Erişim Tarihi: 02.08.2017)
  • http://www.unf.edu/~dtanner/dtch/dt_ch8.htm (18.7.2017)
İşletme Araştırmaları Dergisi-Cover
  • ISSN: 1309-0712
  • Yayın Aralığı: Yılda 4 Sayı
  • Başlangıç: 2009
  • Yayıncı: Melih Topaloğlu