고객수익성분석의 대두배경과 성공적 실행의 핵심요소

Abstract

In these days which might be named as Customer-focused world, customer profitability

analysis(hereafter CPA) has been regarded as one of hot rising topics in business world

primarily thanks to the rapid improvements and wide adoption of information technologies

such as ERP, DW, SCM etc. Although CPA was introduced quite early and emphasized

(especially in the late 1990s) in the management accounting textbooks in relation with the

extension of segment analysis, it was not until these days that the importance and usefulness

of CPA has been brought to the front in real world.

Most management accounting systems have focused on products, departments or

geographic regions instead of defining customer as segment in the segment analysis.

However, as marketing activities become more targeted to consumers through direct and

interactive forms of communication, CPA takes on a critical role in marketing area.

Considering this kind of trend, this paper deals with the nature of CPA and the reason for

recent popularity tas well as major variables(in terms of infrastructures) which are necessary

to ensure the effectiveness in real companies. Major critical infrastructures are listed as

strategic management accounting systems which include ABC, value chain, strategic positioning as well as organizational culture which emphasizes information sharing

empowerment among employees.