Effective cost management and customer profitability measurement |
The paper shows the relationship between the effective cost management and the profitability measurements per customer (customer profitability), which is a more recent perception from the point of view of the company cost management,as well as, in the long run, from the point of view of the marketing management too, in the context of long-term customer relations management. We started from the complexity of the cost management and the role it plays in modern business. We also analysed the value-based management. The result of the research is the analysis and the presentation of the consequences of customer/user of srvices-based cost accounting and management.
prof. dr Vesna Milićević, prof. dr Bojan Ilić |