managementaccountingchapter3變動(dòng)成本法-資料下載頁
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【正文】 于不同的客戶群對(duì)商品與服務(wù)需求程度之不同，企業(yè)所采行之定價(jià)與獲利程度亦有所不同。 倘若部門流程間未盡完善，往往導(dǎo)致部份獲利程度較低之客戶有「過度服務(wù)」，而獲利程度較高之客戶反而產(chǎn)生「服務(wù)不足」之情形。因此，了解不同顧客群對(duì)于企業(yè)獲利之貢獻(xiàn)程度，可以使企業(yè)類似站在一個(gè)置高點(diǎn)上，對(duì)顧客關(guān)系管理可得到一個(gè)較為清晰之全貌，作為調(diào)整營運(yùn)模式與行銷策略之依據(jù)，再從既有之基礎(chǔ)上，提高企業(yè)對(duì)于客戶群之獲利程度，增加企業(yè)之營收 三、 Customer Profitability 15 20 三、 Customer Profitability Ex. 4: Barton, Inc. Profit for Chain Stores Sales $4,725,000 Less: Discounts 393,750 Net sales $4,331,250 Less: Cost of goods sold 2,520,000 Gross profit $1,811,250 Less: Shelf space 112,500 Shipping 157,500 EDI 100,000 Profit $1,441,250 15 21 Barton, Inc. Profit for Independent Toy Stores Sales $2,625,000 Less: Cost of goods sold 1,400,000 Gross profit $1,225,000 Less: Commissions 131,250 Special packaging 35,000 Profit $1,058,750 15 22 Barton, Inc. Profit for Fairs Sales $150,000 Less: Cost of goods sold 80,000 Gross profit $ 70,000 Less: Fair expense 75,000 Design time 2,100 Setup 1,000 Loss $ 8,100 15 23 Absorption costing Segment margin variable costing Fixed expenses Key Terms 主要術(shù)語 Chapter Fifteen The End Calculating the absorption costing amp。 variable costing Exercises課后習(xí)題
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