客户盈利能力分析中英文外文翻译文献.doc

客户盈利能力分析外文文献翻译?(含：英文原文及中文译文) 文献出处： Raaij E M V, Vernooij M J A, Triest S V. The implementation of customer profitability analysis: A case study[J]. Industrial Marketing Management, 2003, 32(7):573-583. 英文原文 The implementation of customer profitability analysis: A case study Raaij E M V, Vernooij M J A, Triest S V Abstract By using customer profitability analysis (CPA), firms can determine the profit contribution of customer segments and/or individual customers. This article presents an approach for the implementation of CPA. The implementation process is illustrated using a case study of a firm producing and selling professional cleaning products. The case study highlights specific issues related to CPA in an industrial setting,and the results provide examples of the possible benefits of implementing a process of regular CPA.D 2003 Elsevier Science Inc. All rights reserved. Keywords: Customer profitability; Customer relationship management (CRM); Implementation; Case study 1. Introduction Within any given customer base, there will be differences in the revenues customers generate for the firm and in the costs the firm has to incur to secure those revenues. While most firms will know the customer revenues, many firms are unaware of all costs associated with customer relationships. In general, product costs will be known for each customer, but sales and marketing, service, and support costs are mostly treated as overhead. Customer profitability analysis (CPA) refers to the allocation of revenues and costs to customer segments or individual customers, such that the profitability of those segments and/or individual customers can be calculated. The impetus for the increasing attention for CPA is twofold. First, the rise of activity-based costing (ABC) in the 1990s led to an increased understanding of the varying extent to which the manufacturing of different products used a firm’s resources (Cooper & Kaplan, 1991; Foster &Gupta, 1994). When using ABC, firms first identi