Keywords
costs
customer relationship management
How to Cite
Abstract
In any enterprise, the customer plays a key role as the main “provider” of revenue. The profitability of a particular enterprise depends on appropriate customer relations. Profitable customer relations are crucial for conducting and continuing business. The purpose of this article is to present the author’s concept of customer cost accounting, which will effectively support decision-making in optimizing customer relations. The main basis for the conceptual work on the customer account is research conducted on 178 companies, the results of which clearly indicated the need to analyze the profitability of customer relationships. The research used a survey questionnaire and statistical tools. First, basic statistical measures were applied. Non-parametric tests were used to evaluate the relationships between variables: Pearson’s chi-square test, Spearman’s rank correlation, and the Kruskal-Wallis ANOVA test. Through the research, three theses were falsified and confirmed.
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