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Háskólinn í Reykjavík > Samfélagssvið / School of Social Sciences > MSc Viðskiptadeild (og Klínísk sálfræði -2019) / Department of Business Administration >

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  • Titill er á ensku Customer profitability measurement: an exploratory case study in the B2B production environment
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  • Útdráttur er á ensku

    Customer profitability measurement has become an increasingly important topic in today's business environments. In this context, customer lifetime value and customer profitability analysis are the two distinct concepts that are mainly used to analyze customer value in financial terms. The determination of the appropriate method for a company depends on the customer context in the form of customer complexity faced by the referring company. This work approached the topic of customer profitability measurement from an exploratory perspective and used the case study methodology to answer different research questions with respect to the potential implementation of a CPM model in a B2B production company. By conducting a quantitative survey in the company and by considering additional qualitative data from the case company, it was shown that an integrated approach, consisting of CPA and CLV, is most appropriate for measuring customer profitability in the B2B production environment of the case company. Additionally, the characteristics of an integrated CPM model for the company were demonstrated. In this context, an approach that uses time-driven activity-based costing for CPA calculation was recommended. CPA was suggested as the basis for further CLV calculation when an integrated CPM model is designed. Some indications showed that the case company potentially faces challenges when implementing CPM. These potential challenges were mainly found in different sources of employee resistance. In this context, a comprehensive change management approach was recommended including the introduction of a profitability based incentive system.

  • 25.1.2021

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