基于作业成本法思想的银行业客户业绩核算体系设计-工商管理专业论文.docxVIP

重庆大学硕士学位论文英文摘要 重庆大学硕士学位论文 英文摘要 II II ABSTRACT Distinctive Marketing strengths the importance of Customer Relationship Management (CRM) in business management. Customer Profitability Analysis (CPA) plays an important role in the Customer Relationship Management guided by the viewpoint of “Biggest the Enterprise’s Value”, reinforcing the customers’ relationship management is to get larger enterprise value. Customer Profitability (Customer Performance) is just a very important part of Enterprise Value. Therefore, without the result of Customer profitability Analysis, it cannot be concluded whether Customer Relationship Management is good or not. As a complex and systematic work, Customer Profitability Analysis needs to calculate Customer Revenue and Customer Cost respectively, and then work out Customer Profitability. It is comparatively easy to determine Customer Revenue, but how to get the accurate calculation of Customer Cost is still in discussion. With the advance of technology, the proportion of the indirect costs in many industries is increasing. Especially in the service sectors such as the bank industry, the accounting based on the product is not as significant as the accounting based on the customers, and traditional cost accounting can not meet the needs of modern management any more. This paper firstly discusses the significance of Customer Relationship Management (CRM) in term of carrying out Distinctive Marketing and promoting profit. Then it makes a summary on the current situation of CRM and CPA, the pattern of cost accounting and the existing problems of the banks in China. In addition, it introduces the practices of foreign commercial banks’ CRM and the gap between the practices in domestic and abroad. The first part of the paper makes a review on the reason and basis of Activity-based Costing, several basic concepts, and the calculating principles. The possibility and necessity of ABC applied to CPA are also discussed. The second part in this paper i