财务会计与作业成本管理知识分析法(PPT 117页).ppt

* * * * * * * * * * * * * * * * * * * * * 6-* Processing Orders Sales Contacts Sales Visits Processing Shipments Typical Customer-Related Activities Include: Billing Engineering/Design Changes Special Packaging Special Handling Identify Effective Ineffective Customer-Related Activities Study closely all the customer-relatedactivities that drive costs. 6-* Customer Profitability Analysis HealthWave, Inc. sells non-prescription pharmaceuticals, supplements, and herbal remedies to three major customer types: Pharmacy Grocery Herbal Therapist (Example) 6-* Customer Profitability Analysis Healthw