berliner balanced scorecard customer资料.pdf

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2018-02-08 发布于四川
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berliner balanced scorecard customer资料.pdf

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PROF. DR. WILHELM SCHMEISSER; LYDIA CLAUSEN; MARTINA LUKOWSKY BERLINER BALANCED SCORECARD: CUSTOMER PERSPECTIVE DOWNLOAD FREE TEXTBOOKS AT BOOKBOON.COM NO REGISTRATION NEEDED Berliner Balanced Scorecard: The Customer Perspective Contents Contents 1. From product- to customer proﬁ t contribution 3 1.1 Product- versus customer-based calculation 3 1.2 Activity-based costing 4 1.2.1 Hierarchy levels of revenue and costing positions 6 1.2.2 Calculating a differentiated customer proﬁ t contribution via activity- based costing 7 1.2.3 Interpretation of customer proﬁ t contributions 8 2. From customer proﬁ t contribution to customer cash ﬂ ow 10 3. Calculated investment summary of the customer value 12 3.1 Determining the adequate target rate 12 3.2 Field of application for the customer value and interpretation of the results 13 4. The index hierarchy of the customer perspective 14 5. Combining the shareholder value and the balanced scorecard 15 6. Conclusion and outlook 16 List of Sources: 17