Difference between revisions of "Customer contribution accounting"
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== IGC-DEFINITION (abbreviated) == | == IGC-DEFINITION (abbreviated) == | ||
− | '''Customer contribution accounting'''<br> | + | '''Customer contribution accounting / [[:de:Kundendeckungsbeitragsrechnung|Kundendeckungsbeitragsrechnung]]'''<br> |
Customer contribution accounting refers to the [[contribution margin|contribution]] of a particular customer once all costs clearly incurred (i. e. verifiable by voucher) in connection with this customer, have been deducted from the revenues. Customer group surveys are important assessment tools for the development of marketing policy and for strategic management. | Customer contribution accounting refers to the [[contribution margin|contribution]] of a particular customer once all costs clearly incurred (i. e. verifiable by voucher) in connection with this customer, have been deducted from the revenues. Customer group surveys are important assessment tools for the development of marketing policy and for strategic management. | ||
Revision as of 16:14, 13 December 2010
IGC-DEFINITION (abbreviated)
Customer contribution accounting / Kundendeckungsbeitragsrechnung
Customer contribution accounting refers to the contribution of a particular customer once all costs clearly incurred (i. e. verifiable by voucher) in connection with this customer, have been deducted from the revenues. Customer group surveys are important assessment tools for the development of marketing policy and for strategic management.
Structure for a customer contribution account
from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)