客户成本核算外文文献 The concept of customer cost accounting.pdf

Journal of Business and Retail Management Research (JBRMR), Vol. 11 Issue 3 April 2017 The concept of customer cost accounting Grzegorz Lew Andrzej Pacana Wincenty Kulpa Rzeszow University of Technology, Faculty of Management, Poland Keywords Cost accounting, customer, management accounting Abstract The aim of this article is to present partial results of a conducted survey on the needs of the application of customer cost accounting and to provide a definition and concept of the general model of customer cost accounting. Customer cost accounting is a tool of management accounting, which task is to help managers in managing customer relationships. Optimization of these relationships is to be realized thanks tocorrect determination of profitability of those relationships, and properly run customer cost accounting is required to determine the profitability of those relationships. 1 Definition of customer cost accounting The concept of customer cost accounting is a new concept which so far has not been encountered in the literature of the subject. This article is the first that addresses this issue. For this reason analysis of the concept in the literature cannot be performed. In practice of bus