Český finanční a účetní časopis 2011(4):106-118 | DOI: 10.18267/j.cfuc.158

Analysis of the Relationship between the Profitability of Customers and their Contribution to the Company's Financial Position

Artur Rutkouski
Ing. Artur Rutkouski - doktorand; Katedra manažerského účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <xruta01@vse.cz>.

This paper deals with the possibilities of practical application of the traditional model of Customer Profitability Analysis and possibilities of its extension of the capital costs related to a shorter or longer interval of payment of claims or additional resources of stocks, which are caused by specific customer need. Conclude is: the benefits of the method lies mainly in its use in future negotiations with customers - with general emphasis on those groups where a combination of marginal product benefits and high costs of sales phase leads to the fact that the total contribution of these customers to a profit is insignificant or even negative. According to the article seems quite indisputable also expansion of traditional CPA model by the cost of working capital. It is necessary to base on qualified estimate than exact information collected on the basis of accounting data.

Keywords: Customer Profitability Analysis, Costs of Capital, Management Accounting
JEL classification: M41

Published: December 1, 2011  Show citation

ACS AIP APA ASA Harvard Chicago Chicago Notes IEEE ISO690 MLA NLM Turabian Vancouver
Rutkouski, A. (2011). Analysis of the Relationship between the Profitability of Customers and their Contribution to the Company's Financial Position. Czech Financial and Accounting Journal, 2011(4), 106-118. doi: 10.18267/j.cfuc.158
Download citation
  • BibTeX (.bib)
  • Bookends (.ris)
  • EasyBib (.ris)
  • EndNote (.enw)
  • EndNote 8 (.xml)
  • ISI WoS (.isi)
  • Medlars (.medlars)
  • Mendeley (.ris)
  • MODS (.xml)
  • Papers (.ris)
  • RefWorks (.txt)
  • RefManager (.ris)
  • RIS (.ris)
  • MS Word (.xml)
  • Zotero (.ris)
    • Open full article

    References

    1. Kaplan, R. S. - Norton, D. P. (2000): Balance Scorecard - Strategický systém měření výkonnosti podniku. Praha, Management Press 2000.
    2. Král, B. aj. (2010): Manažerské účetnictví. Praha, Management Press, 2010.
    3. Sedláček, J. (2003): Cash Flow. Brno, Computer Press, 2003.
    4. Šoljaková, L. (2009): Strategicky zaměřené manažerské účetnictví. Praha, Management Press, 2009. Go to original source...
    5. Vlček, R. (2002): Hodnota pro zákazníka. Praha, Management Press, 2002.
    6. Vosoba, P. aj. (1998): Řízení firemních financí. Praha, Ekopress.1998.
    7. Wagner, J. (2009): Měření výkonnosti. Praha, Grada, 2009.

    This is an open access article distributed under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits use, distribution, and reproduction in any medium, provided the original publication is properly cited. No use, distribution or reproduction is permitted which does not comply with these terms.


    Return to the content