客户生命周期价值的作业成本研究

上海交通大学硕士学位论文客户生命周期价值的作业成本研究姓名：张舒娜申请学位级别：硕士专业：工商管理（MBA）指导教师：吴圣佳2003.1.12MBA1MBA2CustomerLifetimeValueandActivityBasedCostingstudyABSTRACTWorldwidecompetitionandvariedmarketandnewtechnologyapplicationmakethevaluecreationpatternsemergingcontinuously.Tosetuprelativecompetitionstrength,acompanymustfocusontheintegratedvalue-chainsystem.Itiscustomerthatbecomestheoriginaldriveofvaluecreation.Thekeypointtomaximizeenterprisevalueistomeasurecustomervaluereliablyandimplementitintothestrategicdecisioncorrectly.Thisdissertationbringsforwardthesignificanceofcustomervaluestudyfromstrategicanglebasedonthefiercecompetitionandmarketingenvironment.Itpointsoutthatcurrentcustomervalueperformancemodulecan’treflectcustomerrealfaceandgenerallydepreciatecompany’sstrengthpositionduetoimproperdecision.Onthisanalysisfoundation,thisdissertationbringsaboutitsmajortopic—customerlifetimevalueconceptandmodel,makeitdefinitethatcustomervalueisnetvalueofcustomercontributiondeductingconsumedrelevantresourcescostanddevelopacustomervaluesegmentationmatrix.Inthequantificationresearch,thisdissertationintroducesatactic-costingmethod—activitybasedcosting.AtthesametimeitcitescertainmanufacturingenterprisedatatoillustrateCustomerLifetimeValuepracticalapplicationanditsdeepimpactonenterprisestrategy.Onceacompanysetsupitscustomerperformancesystemandbenchmarkingmanagementinthecustomer-orientvaluestudy,itwillhaveanopportunitytofocusitsresourceonthosecustomersthatcancreatemoreandachievestockvaluemaximum.KEYWORDS:Valuechain,Customerlifetimevalue,Activity-basedcosting,ValuesegmentationMBA22003112MBA3MBA1MBA2120%80%80%AMR2003160ABMBA2120%80%80%AMR2003160ABMBA312ABAB2ROILTV[1]MBA312ABAB2ROILTV[1]MBA4LTV3123MBA4LTV3123MBA5MBA6150%12CustomerLifetimeValueCLVMBA6150%12CustomerLifetimeValueCLVMBA73(1)3123ttLTV=S(t)V(t)D(t)S(t)[R(t)-C(t)]D(t)100S(t)V(t)S(t)V(t)(2)S(t)R(t)C(t)S(t)S(t)i[2]èi(t)=Pt/tS(t)itt=0,1,2,tt+1tèiˆ(t)MBA8Sˆi(t)=(1-èiˆ(t))[2]TypicalEstimatedHazardFunction1115S(t)tnLTV=Vi(1+d)–i2i=1Vd1i[1]252525252531520303510101010101234517283241451724.524.226.9625.73101.24525MBA915101.24V(t)=R(t)-C(t),t=0R(t)MBA1013-1MBA1013-1MBA11[3]CustomerLifetimeValue-CostDimensions32[3]CustomerLifetimeValueCurveOverTimeMBA12102MBA12102MBA133(1)3333/MBA14[4]Activity-basedCostSystem(2)MBA14[4]Activity-basedCostSystem(2)MBA15[5]JIT(3)12MBA1634[4]Marketing/ABCValueChainMBA17123456141MBA17123456141MBA18[6]41CLVasfilterfor“valuesegmentation”CustomerBostonMatrixMBA19[6]ŸŸŸŸŸŸŸŸŸŸŸŸŸŸMBA20[3],3,,2MBA21CustomerHierarchy43123ABA3B6BB31234[4]MBA224R(t)S(t)MBA224R(t)S(t)MBA2312(1)1408,548.29277,791.37352,478.02447,732.79542,639.83622,649.57721,899.23820,505.74920,449.141019,539.49MBA2312(1)1408,548.29277,791.37352,478.02447,732.79542,639.83622,649.57721,899.23820,505.74920,449.141019,539.49MBA245220026147,732.7924,770.4122,962.38242,639.8331,402.0911,237.74322,649.5712,008.4110,641.16420,505.7410,397.6210,108.12521,899.2313,694.268,204.97620,449.1415,187.405,261.7476,314.791,572.804,741.99816,629.7412,191.854,437.89911,312.827,022.714,290.111011,520.097,316.444,203.65(2)10MBA245220026147,732.7924,770.4122,962.38242,639.8331,402.0911,237.74322,649.5712,008.4110,641.16420,505.7410,397.6210,108.12521,899.2313,694.268,204.97620,449.1415,187.405,261.7476,314.791,572.804,741.99816,629.7412,191.854,437.89911,312.827,022.714,290.111011,520.097,316.444,203.65(2)10MBA2522,654.503,171.6310,490.0013,654.00900.001,698.0010,000.0070.005,742.383,540.007,416.34310.007,637.831,941.8054.007,432.20114,512.68532002612351MBA26ABMCostLeverageMethodology54MBA27ERPExcelAccess61610,490470000.1/47000.8/723757900.2/0.2/0.25/0.45/2562.05/2.050.5/1.05/0.5/0.95/12.250.25/51.250.30/103.000.40/208.0014.3/357MBA28300/300300150/2300120/22400.45/840420//410/10/100200/220010/10/10010/400110.00125.0025.00230.00320.00520.0042.00120.0024,770.41870.00MBA2914.3/101430.45/12556.25670.752680268028320.5128,320.5115187.403,020492.53102150.60.45/15067.51242.5021014.3/571.50.45/8036546256.4122.6500.8350150.819,950.703,02019,950.70MBA301539.040.45/32014.3/114.30.45/209296.7400.3035050.32789.342,789.34MBA316350.988340600013407800.45/220130914.3/202860.45/20090240.3692.72150.34200.04450.3150018150.326000118,150.32124,770.41-870.002,680.1028,320.51231,402.09-1,364.501,200.6533,967.24310,397.62-532.101,120.6012,050.32412,008.41-2,581.00354.0014,943.41513,694.26-1,856.30500.6016,051.1667,316.44-1,970.00150.829,437.26712,191.85-1,478.321,280.0014,950.1781,572.80-2,300.101,480.905,353.8093,485.25-953.20650.605,089.05103,842.12-245.60500.954,588.67111,539.04530.00320.00400.302,789.341215,187.403,020.001,242.50500.8019,950.70MBA32136,350.988,340.001,309.002,150.3418,150.3214423,085.25-3,234.381,200.30427,519.936147,732.7928,320.5119,412.28242,639.8333,967.248,672.59320,505.7412,050.328,455.42422,649.5714,943.417,706.16521,899.2316,051.165,848.07611,520.099,437.262,082.83716,629.7414,950.171,679.5786,314.795,353.80960.9995,662.145,089.05573.09105,157.264,588.67568.59113,331.202,789.34541.861220,449.1419,950.70498.44137,664.707,170.77493.93149