MÜŞTERİ YAŞAM SEYRİ MALİYETLEMENİN KAVRAMSAL ÇERÇEVESİ VE BİR VAKA ÇALIŞMASI

Firmaların daha kârlı olan müşterilerini tespit etmeleri müşteri değerini ortaya koysa da müşteri maliyetlerinin nasıl yönetileceğini açıklamamaktadır. Pazarlama ile muhasebe arasındaki bu kopukluk farklı yöntemlerin araştırılmasını gerektirmektedir. Müşteri yaşam seyri maliyetleme satış öncesi maliyetler, satış sırasındaki maliyetler ve satış sonrasındaki maliyetlerin toplamıdır. Bu çalışmanın amacı muhasebe alanında çok az kaynağa konu olan müşteri yaşam seyri maliyetlemenin kavramsal çerçevesini belirlemek ve uygulamaya yönelik bir örnek ile öneriler getirmektir

A CONCEPTUAL FRAMEWORK FOR CUSTOMER LIFE CYCLE COSTING AND A CASE STUDY

Although identifying which customers are more profitable reveals customers' value, it does not explain how to manage customer costs. This gap between accounting and marketing requires different methods to investigate. Customer life cycle costs are sum of pre-sales costs, costs in purchasing and after sales costs that are related with customer. The aim of this study is to determine the conceptual framework of customer life cycle costing which has limited research in accounting literature and to give suggestions for further researches with a case study

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