优化客户支持作业提升企业竞争优势

上海交通大学硕士学位论文优化客户支持作业提升企业竞争优势姓名：胡庆红申请学位级别：硕士专业：工商管理（MBA）指导教师：王耕20030608TOOPTIMIZECUSTOMERSUPPORTACTIVITIESFORPROMOTINGENTERPRISECOMPETITIONADVANTAGEABSTRACTOriginallyinthearticle,itbecomesatheoryimportantrespecttocustomerrelationshipmanagementthatweusestrategiccostmanagement--Customerprofitabilityanalyses,dosomeexploration.Strategiccostmanagementbecomesanewtheoryofmanagement--Analysewithcostdriver,attobecomecostmanagementsetfreeandgetwholethevaluechainsofenterpriseconsiderenterprise,Helptheadministratortoformandappraiseenterprisestrategy,serveforpromotingthecompetitionadvantageoftheenterprise--Havealreadybeenknowntogetherandrecommendbymoreandmoreprofessionalmanagers.Inourcountry,becomeamanufactureprocessthatmanagementconcentratesontheproductsmainly,andcustomersupportactivitiestoinvolveinsidetheenterpriserelativelylittle.Thecustomersupportactivitiesinsidetheenterprise,asthevaluechainimportantlinkofenterprise,Analyseandoptimizetheattentionthatneedstocausetheadministratortoitequally.So,themanagementofthecustomersupportactivitiesisasubjectofhavingtherealisticmeaningverymuchthathowtobecomeatheoryandmethodofstrategiccostmanagementtoapplytoinsidetheenterprise.Weusethecostcontrolofcustomersupportactivitiesforthemaincuttingpointinthistext,Analysecustomerprofitabilityinthecustomersupportactivities,andonthebasisofthis,Makestrategicalplanninggoondifferentiatedcontroltothecustomerat-.Inordertoguaranteethecompetitionadvantageoftheenterprise,theadministratorneedstorunvariouskindsofusefulandaccuratecostinformationinthecourseoftheenterprise.Offertheaccuratebasisforanalysinginprofitabilityoftheenterprise,andthencombinetheresourcesofdifferentlinksonwholevaluechainoftheenterprisestrategically,Impeltheimprovementofthestrategicpositionduringthecompetitionoftheenterprise.WeleavethesampleonactivitywiththecustomersofVDGofShanghaicompany(eachsmall-scaletoimportfoodauthorizefordispatch),Comparingwithancostmanagementweuseandstrategiccostmanagementsucceeds,itisanalysedthattheycalculateanydifferencestocustomerprofitability.Usethemethodofactivity-basedcosttocalculatethecustomersupportcostonthebasisofproductprofitability,Carryoncustomerprofit-abilityandanalyse,discernthecustomer'svalue,hasannouncedtherealsourceoftheenterpriseprofit.Inwhichcustomeronone'sbodyveryfinesituationprofit,inwhichcustomersufferthelossonone'sbody.Howtofullyutilize,implementstrategicmanagementthelimitedrationaldistributionofresourcesofcompany,Exactlyformateone,cannotdispelvalue-addedlytheactivities,strengthencustomermanagement,Keepandimprovethesatisfactionofthecustomerwithstrongprofitability.Theconclusionofthepaperisthatcostmanagementisunabletooffertheaccurateinformationthathavenow,Helpingtheenterprisetomakepolicy,thesameprofitgoods,thecustomersupportcostdifferently,Thereiscostmanagementnowintotoover-evaluatethecustomersupportcostwithbigsalesvolume,Haveunderestimatedthecustomersupportcostofwithlittlesalesvolumetoo.TheapplicationofABC,hasovercomeabove-mentioneddrawbacks,notmerelymakeadministrationandsupervisionauthoritiesgetmoreaccuratecostinformation,However,onethatismanagementdeeptogetactivitiesthislevelweight,understandtruereasonwhocosttakeplace,Combineresourcesofeachactivitylinkonthevaluechainagainonthebasisofthis,Itmustsdispelvalue-addedactivitiestothebestofone'sabilityitimprovesvalue-addedactivitiesforinstanceorderdealwith,customerfinishvisitingactivitylinkriseinvalueactivities,Exactlyformateone,thewholejoint-venturesource,optimizecustomersupportactivities,Increasecustomervaluefinallyandmakelossandwasteandreducetotheminimumlimit,Improvethedecision,scienceandvalidityplannedandcontrolling,reachcompetitivepowerofmarketofimprovingtheenterpriseandprofitabilityfinally,Andthepurposetoincreaseenterprisevalue.KEYWORDS:CustomerSupportActivities,ValueChain,Activity-basedCostingAnalysis,CustomerProfitability,CompetitionAdvantageMBA1MBA1MBA2MBA3MBA4MBA5MBA6MBA7MBA8ŸMBA93.1.1CooperSlagmulderIIIIIIIVMBA10MBA113.1.220•EricKohler19521971•GeorgeStaubusActivityCostingandInputOutputAccounting2080MRPCADCAMMISMRPIIFMSCIMSRobinCooperRobertS.Kaplan10MBA12MBA132llllMBA14llllll3.2.1MBA153.2.2MBA163-13-13.2.3Value—chainMBA17MBA183.3.1O`GuinRebishchke(OR)ABCMBA1932323EDI901533MBA201.2.3.4.3.3.2MBA213-6ABCABC3-6MBA2212345MBA23671.MBA242.3.4.3-3MBA25MBA264.1.14.1.2MBA276714.109720.258030.6812193.601369.0033764.504460.602847.38452.6079552.714-2VDG24.2.14.2.2MBA28MBA29BOD1029029BOD31300641941302964223225811.4890731.1896822.20413364.862537.611490.005692.649720.253412.108781.5012193.601575.801334.402849.805760.00954.1011831.206156.606291.5024279.3013945.804662.681368.002000.008030.681369.0002847.3802847.38452.6079552.71MBA30BOD10176.610176.61BOD316.51077.1393.6416.51176.6177.13270.253218.988704.3711923.353412.108781.5012193.60BOD1019019BOD360410619429BOD1072.77072.77BOD322.98015.3238.3022.9872.7715.32111.07843.03843.03954.10954.10BOD31800.0002000.003800.002862.681368.0004230.684662.681368.002000.008030.68MBA31BOD102847.3802847.38BOD10170.640170.64BOD3153.80075.71229.51153.80170.6475.71400.151579