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1、客户盈利能力分析外文文献翻译 (含：英文原文及中文译文)文献出处：RaaijEMV,VernooijMJA,TriestSV.Theimplementationofcustomerprofitabilityanalysis:Acasestudy[J].IndustrialMarketingManagement,2003,32(7):573-583.英文原文Theimplementationofcustomerprofitabilityanalysis:AcasestudyRaaijEMV,VernooijMJA,TriestSVAbstractByusing
2、customerprofitabilityanalysis(CPA),firmscandeterminetheprofitcontributionofcustomersegmentsand/orindividualcustomers.ThisarticlepresentsanapproachfortheimplementationofCPA.Theimplementationprocessisillustratedusingacasestudyofafirmproducingandsellingprofessionalcleaningproducts.The
3、casestudyhighlightsspecificissuesrelatedtoCPAinanindustrialsetting,andtheresultsprovideexamplesofthepossiblebenefitsofimplementingaprocessofregularCPA.D2003ElsevierScienceInc.Allrightsreserved.Keywords:Customerprofitability;Customerrelationshipmanagement(CRM);Implementation;Casestu
4、dy1.IntroductionWithinanygivencustomerbase,therewillbedifferencesintherevenuescustomersgenerateforthefirmandinthecoststhefirmhastoincurtosecurethoserevenues.Whilemostfirmswillknowthecustomerrevenues,manyfirmsareunawareofallcostsassociatedwithcustomerrelationships.Ingeneral,productc
5、ostswillbeknownforeachcustomer,butsalesandmarketing,service,andsupportcostsaremostlytreatedasoverhead.Customerprofitabilityanalysis(CPA)referstotheallocationofrevenuesandcoststocustomersegmentsorindividualcustomers,suchthattheprofitabilityofthosesegmentsand/orindividualcustomerscan
6、becalculated.TheimpetusfortheincreasingattentionforCPAistwofold.First,theriseofactivity-basedcosting(ABC)inthe1990sledtoanincreasedunderstandingofthevaryingextenttowhichthemanufacturingofdifferentproductsusedafirm’sresources(Cooper&Kaplan,1991;Foster&Gupta,1994).WhenusingABC,firmsf
7、irstidentifycostpools:categoriesofactivitiesperformedwithintheorganization(e.g.,procurement).Second,informationtechnologymakesitpossibletorecordandanalyzemorecustomerdata—bothintypeandinamount.Asdatasuchasnumberoforders,numberofsalesvisits,numberofservicecalls,etc.arestoredatthelev
8、eloftheindividualcustomer,
