TFL Vsebine / Revija Poslovodno računovodstvo

Baze podatkov o kupcih, ki nastajajo s pomočjo vedno bolj sofisticiranih metod zbiranja podatkov, so postale pomembno sredstvo v organizacijah, ne glede na obliko in velikost organizacije. Z uporabo baze podatkov o kupcih in s pomočjo statične analize dobičkonosnosti kupcev lahko pridemo do strateško pomembnih informacij (informacij, ki so pomembne za vodstvo podjetja). V prispevku predstavljamo podlage za uporabo te analize v praksi. Analiza dobičkonosnosti kupcev opisuje proces razporejanja prihodkov in stroškov na posamezne kupce ali segmente kupcev z namenom ugotavljanja dobičkonosnosti teh kupcev oziroma segmentov. Koristi take analize lahko vidimo v ugotavljanju stopnje dobičkonosnosti posameznega kupca in v prikazu porazdelitve dobička znotraj celotne baze kupcev. Analiza dobičkonosnosti kupcev ima svoje omejitve, saj gre za analizo, ki temelji na preteklih podatkih o poslovanju s kupci.

Aided by decreasing costs of computing power and increasingly sophisticated methods of customers' data collection, the customer database has become a core asset for organizations of all types and sizes. One approach to uncovering strategic information - information that has value for top managers - is performing a ‘customer profitability analysis’ (CPA). The basics of such an analysis are discussed in the next section. Customer profitability analysis describes the process of allocating revenues and costs to customer segments or individual customer accounts, such that the profitability of those segments and/or accounts can be calculated. A CPA results in two types of insights: the degree of profitability for each individual customer, and the distribution of profitability among customers within the customer base. CPA has its limitations, as it is based on historical customer data.