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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： Raaij E M V, Vernooij M J A, Triest S V. The implementation of customer profitability analysis: A case studyJ. Industrial Marketing Management, 2003, 32(7):573-583.英文原文The implementation of customer profitability analysis: A case studyRaaij E M V, Vernooij M J A, T
2、riest S VAbstractBy using customer profitability analysis (CPA), firms can determine the profit contribution of customer segments and/or individual customers. This article presents an approach for the implementation of CPA. The implementation process is illustrated using a case study of a firm produ
3、cing and selling professional cleaning products. The case study highlights specific issues related to CPAin an industrial setting,and the results provide examples of the possible benefits of implementing a process of regular CPA.D 2003 Elsevier Science Inc. All rights reserved. Keywords: Customer pr
4、ofitability; Customer relationship management (CRM); Implementation; Case study1. IntroductionWithin any given customer base, there will be differences in the revenues customers generate for the firm and in the costs the firm has to incur to secure those revenues. While most firms will know the cust
5、omer revenues, many firms are unaware of all costs associated with customer relationships. In general, product costs will be known for each customer, but sales and marketing, service, and support costs are mostly treated as overhead. Customer profitability analysis (CPA) refers to the allocation of
6、revenues and costs to customer segments or individual customers, such that the profitability of those segments and/or individual customers can be calculated.The impetus for the increasing attention for CPAis twofold. First, the rise of activity-based costing (ABC) in the 1990s led to an increased un
7、derstanding of the varying extent to which the manufacturing of different products used a firms resources (Cooper & Kaplan, 1991; Foster &Gupta, 1994). When using ABC, firms first identify cost pools: categories of activities performed within the organization(e.g., procurement).Second, information t
8、echnology makes it possible to record and analyze more customer data both in type and in amount. As data such as number of orders, number of sales visits, number of service calls, etc. are stored at the level of the individual customer, it becomes possible to actually calculate customer profitabilit
9、y.It is considered good industrial marketing practice to build and nurture profitable relationships with customers. To be able to do this, a firm should know how current customer relationships differ in profitability, as well as what customer segments offer higher potential for future profitable cus
10、tomer relationships.2. The potential benefits of CPAThe direct benefits of CPA lie in the insight it provides in the uneven distribution of costs and revenues over customers. The information on the spread of costs among customers will be valuable in particular, as the distribution of revenues will g
11、enerally be known to the firm. This insight in the extent to which specific customers consume the firms resources generates new opportunities for the firm in three areas: cost management, revenue management, and strategic marketing management.First, CPA uncovers opportunities for targeted cost manag
12、ement and profit improvement programs. Published figures show examples where 20% of customers generate 225% of profits (Cooper & Kaplan, 1991), where more than half of the customers is unprofitable (Storbacka, 1997)or where the loss on a customer can be as high as 2.5 times sales revenue (Niraj, Gup
13、ta, & Narasimhan, 2001). CPA, as a specific application of ABC, reveals the links between activities and resource consumption, and it therefore points directly to profit opportunities (Cooper & Kaplan, 1991). Second, CPA provides a basis for well-informed pricing decisions, bonus plans, and discount
14、s to customers. It shows why filling some orders cost more than others and enables firms to have their prices reflectthose differences (Shapiro et al., 1987).The analysis outcomes may also-g- /*| *1 help in revising existing discounting structures to improve profitability (cf. Kalafatis & Denton, 20
15、00).Third, CPA opens up possibilities for segmentation and targeting strategies based on cost and profitability profiles. Some companies have segmented their customer base in platinum, gold, iron, and lead customers, based on their contributions to profits.These potential benefits of CPA are frequen
16、tly cited in the literature. Yet the issues arising in actually implementing CPA are seldom discussed. In the next section, an overall approach for the implementation of CPA is presented.3. An overall approach for implementing CPAThe actual calculation of customer profitability amounts to an extensive ABC exercise. To make CPAreally useful, theimplementationshould go further than drawing up a customer profitability model and pl
