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Dissertations / Theses on the topic 'Customer accounting'
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Lind, Ebba, and Anna Sund. "Customer Accounting in Business Networks." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-246776.
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The constellation of the customer base has implications for the company’s future survivability. Within the business-to-business markets, the customer relationships are characterized by technical and organizational interfaces. Understanding the customer relationships and using customer accounting can provide information about how to prioritize among the customers in order to improve short-term and long-term profitability. The framework by Lind and Strömsten (2006) where different customer accounting techniques are related to a typology over customer relationships is evaluated and further elaborated on in this thesis. The empirical findings both confirm the reasoning behind the framework and cause development potential. The relation of customer accounting techniques to different types of customer relationships is mainly confirmed by the study. Regarding the customer typology, the empirical findings bring forth proposed improvements; a grading of the technical and organizational interfaces of the customer relationship types is suggested.
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Cäker, Mikael. "Management accounting as constructing and opposing customer focus : three case studies on management accounting and customer relations /." Linköping : Univ, 2005. http://www.bibl.liu.se/liupubl/disp/disp2005/tek933s.pdf.
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McManus, Lisa, and n/a. "An Examination of Customer Accounting in an Australian Context." Griffith University. Griffith Business School, 2006. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20070111.145255.
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This thesis reports on a study that examined customer accounting (CA) in Australian companies. The broad aims of the thesis are to develop an understanding of the organisational role played by CA practice and the role accounting plays in providing information about a firm's customer base. Three empirical phases have been undertaken in the study. The first phase involved exploratory interviews with accountants and marketers from a number of Australian firms. The second phase comprised an in-depth case study that involved the development of a segmental customer profitability analysis in a major Australian telecommunications company. The third empirical phase involved the administration of a survey questionnaire to chief accountants and marketing managers from a number of large Australian companies. A number of significant findings are reported and include: (1) A level of CA practice has been observed that is reasonably in line with what was anticipated based on the minimal previous academic interest in this area. (2) There appears to be a potential for further CA development in Australian companies. (3) The interview findings identified 'short-term tactical decisions' and 'focus attention on maximising customer value' as the two most important organisational roles CA may play. (4) CA systems were found to provide important information for marketing resource allocation decisions, customer retention decisions, customer service management decisions and customer pricing decisions. (5) The main barriers to CA implementation identified during the segmental CPA case study and exploratory interviews concerned information technology and data acquisition problems. This finding was supported by the results of the survey questionnaire phase of the study where in addition to these two barriers, 'other competing organisational priorities' was rated highly as an impediment to CA system development. (6) Some support was found for the proposed relationships between CA and the contingent factors of company size, customisation, and organisational structure. (7) Limited support was found for the proposed positive association between CA systems and competition intensity and marketing orientation. (8) No support was found for the proposed relationships between perceived environmental uncertainty, organisational strategy, organisational performance and CA systems. (9) Customisation was the only contingent factor found to have a significant impact upon the potential of CA to aid management.
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McManus, Lisa. "An Examination of Customer Accounting in an Australian Context." Thesis, Griffith University, 2006. http://hdl.handle.net/10072/367433.
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This thesis reports on a study that examined customer accounting (CA) in Australian companies. The broad aims of the thesis are to develop an understanding of the organisational role played by CA practice and the role accounting plays in providing information about a firm's customer base. Three empirical phases have been undertaken in the study. The first phase involved exploratory interviews with accountants and marketers from a number of Australian firms. The second phase comprised an in-depth case study that involved the development of a segmental customer profitability analysis in a major Australian telecommunications company. The third empirical phase involved the administration of a survey questionnaire to chief accountants and marketing managers from a number of large Australian companies. A number of significant findings are reported and include: (1) A level of CA practice has been observed that is reasonably in line with what was anticipated based on the minimal previous academic interest in this area. (2) There appears to be a potential for further CA development in Australian companies. (3) The interview findings identified 'short-term tactical decisions' and 'focus attention on maximising customer value' as the two most important organisational roles CA may play. (4) CA systems were found to provide important information for marketing resource allocation decisions, customer retention decisions, customer service management decisions and customer pricing decisions. (5) The main barriers to CA implementation identified during the segmental CPA case study and exploratory interviews concerned information technology and data acquisition problems. This finding was supported by the results of the survey questionnaire phase of the study where in addition to these two barriers, 'other competing organisational priorities' was rated highly as an impediment to CA system development. (6) Some support was found for the proposed relationships between CA and the contingent factors of company size, customisation, and organisational structure. (7) Limited support was found for the proposed positive association between CA systems and competition intensity and marketing orientation. (8) No support was found for the proposed relationships between perceived environmental uncertainty, organisational strategy, organisational performance and CA systems. (9) Customisation was the only contingent factor found to have a significant impact upon the potential of CA to aid management.Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Griffith Business School
Griffith Business School
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Komulainen, Mikko. "Exploration of customer-based brand equity in the field of accounting." Thesis, Jönköping University, Internationella Handelshögskolan, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-53006.
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Background: The study explores the impact of brand equity on brand loyalty intention within the accounting services sector in Finland. The study uses four dimensions of brand equity, which include perceived brand quality, perceived brand value, perceived brand uniqueness and perceived corporate credibility. Purpose: The purpose of this thesis is to explore the applicability and the impact of customer-based brand equity and its dimensions in the field of accounting. Method: The current research applies known conceptual frameworks and theories on the dimensions of customer-based brand equity in business-to-business context and investigates causal relationships between the CBBE dimensions and brand loyalty intention. A self-administered survey was conducted and a total of 93 responses was collected from businesses that use external accounting services. Conclusion: All hypotheses have been supported and the findings conclude that brand quality, brand value, brand uniqueness and corporate credibility have positive correlation with brand loyalty intention. Findings of the study are relevant for marketers and researchers, as well as for managerial implications in the building of brand equity. The paper provides valuable insights into the dimensions of customer-based brand equity in the business-to-business context and offers a solid foundation for future research on brand loyalty and brand equity and offers practical help for businesses to enhance their customers’ loyalty.
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Nelson, Aaron Solomon. "The Effect of a Major Customer’s Information Quality on Its Supplier’s Investment Decisions." The Ohio State University, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=osu1534020221577415.
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Sang, Fangjun Sang. "The Ripple Effect of Major Customer Litigation Risk on Suppliers’ Firm Valuation, Operating Performance, and Strategic Decisions." Kent State University / OhioLINK, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=kent1576790987634493.
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Dickinson, J. Barry Anderson Rolph E. "The role of business process capabilities and market-based assets in creating customer value and superior performance /." Philadelphia, Pa. : Drexel University, 2008. http://hdl.handle.net/1860/2995.
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Inglis, Robert Michael, and Robert inglis@rmit edu au. "Management Accounting and Market Orientation: A Product-level Case-study Analysis." RMIT University. Accounting and Law, 2008. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080724.102053.
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Over the past two decades, research in both the management accounting and marketing disciplines has reported insightful developments, theoretically and empirically, in which both are implicated, yet research into the interface between the two disciplines remains relatively unexplored. In the management accounting literature, a strategically-orientated approach has evolved in which customers, customer satisfaction, customer value and competitive positioning have developed as key management themes requiring a re-evaluation of the existing management accounting information for decision-making. In marketing, research on �market orientation�, has emphasised similar and interrelated themes of customers, competitors, and the interfunctional coordination of organisational activities in the creation of customer value and the ascertainment and calculation of profits. Taking market orientation as a point of departure, in this thesis a conceptual framework is developed which reflects the theoretical links between management accounting and market orientation at a product decision-making level. The undertaking of two in-depth organisational case studies is reported in which market orientation and management accounting for each functional area is analysed and discussed. A greater functional and organisational emphasis on customers� vis-�-vis competitors was found as was an emphasis on informal means of information communication and coordination between functional areas. Despite consistent cross-functional understanding of customers� product-attribute needs in both case studies, the findings indicate the use of �traditional� accounting information for product-level decision-making and an absence of market-orientated accounting information. Exploration and description of the industry and organisational context in both case studies provides an insight into several factors - formality, strategic orientation, organisational structural costs and resource capability � that appear to influence market orientation and the adoption of market-orientated accounting for product decision-making.
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Larsson, Sandra. "Att bibehålla bestående kundrelationer : Hur kan inre och yttre faktorer påverka dessa?" Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-35157.
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This thesis treats how accountancy companies works to maintain customer relations. This is getting more important in the accounting business because there are several inner and outer factors available that may affect customer relations in this business area. The main question with the thesis is: How works accountancy companies with keeping customers?
The purpose with the research was to investigate and identify which inner and outer factors that may be important from a company perspective to keep customers. Another purpose was to investigate if there existed any differences between the companies in how they are handling different factors like for example a law change and how it could affect customer relations. The method that has been used is the qualitative method in form of personal interviews with 5 accountants who works with customers on accountancy companies in Umeå. The five interviewed companies are KPMG, PricewaterhouseCoopers, Deloitte, Ernst & Young and Grant Thornton. The research method belongs to the hermeneutic knowledge where understanding is very important.
In the conclusion of the study there is evidence that there exist some inner and outer factors that may affect customer relations in an accountancy company. In this thesis the inner and outer affecting factors is: service quality, the company´s brand, to participate in the customers business, that the accountant is proactive, that there exist trust between the accountant and the customer, to create extra value for the customer, that it exists a good communication between the accountant and the customer. The outer factors as a law change also had some effects on the companies but also competitors and price. Factors that was specific important for customer retention was: Commitment, communication, to do a good job, to exceed expectations, that the auditor is available and active and to create more value for the customers.
magisteruppsats
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Ahmed, Mohammed. "Service Quality in Accounting Firms: its Effect on Client Satisfaction and Loyalty : A quantitative study based on the Swedish listed companies." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-68602.
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Abstract Background: The quality of service is considered as an essential component in any service industry. It has been evolved in service marketing and has often been used in other research fields and sectors. Further, researchers have emphasized the importance of measuring the quality dimensions over years and in various industries in order to manage it. Also, they have proposed that enhancing the quality of services enhances customer satisfaction and loyalty, in turn that will enable the service provider to meet the changes and challenges in its business environment. Purpose: Based on listed companies’ perception at Nasdaq Stockholm OMX, the study seeks to evaluate the service quality provided by accounting firms in Sweden and determine the situation of its dimensions, as well as to explore their direct impact on the client satisfaction and client loyalty. In addition, the study utilizes the SERVPERF model to measure the service quality’s dimensions. Approach/methodology: To achieve the purpose, the study conducts a deductive and quantitative approach with explanatory purpose. Also, the data has been collected based an online questionnaire. It was sent to 450 listed companies at Nasdaq Stockholm OMX, resulting in a sample of 58 respondents. The analysis has been conducted based on regression analysis. Result/discussion: the research presents and discusses the result based on two hypotheses groups separately. The first hypotheses group regarding the impact of service quality and its dimensions on customer satisfaction. The second hypotheses group concerning the impact of service quality and its dimensions on customer loyalty. Originality: To the researcher’s knowledge this study is considered as a first attempt using a multi-dimension scale to assess the service quality of the accounting firms in Sweden based on the perception of Swedish listed companies.
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Wengbrand, Frida, and Sofia Eriksson. "Remaining useful life of customer relationships : Valuation in accordance with IFRS 3." Thesis, Jönköping University, Jönköping International Business School, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-500.
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In the year of 2000 the European Commission adopted a communication
called EU Financial Reporting Strategy: the Way Forward. The communication intended to make all listed companies within the EU arrange their financial statements in accordance with
International Accounting Standards by 2005 at the latest. When the amendments of IFRS 3 was introduced in March 2004 it meant that companies from that moment on, when acquiring another company, have to allocate the part of the purchase price assignable to customer contracts and the related customer relationships as an intangible asset. IFRS 3 does not give any guidance whatsoever on how to
accomplish the above described allocation and estimate a true and fair value of customer contracts and relationships. Let alone any direction regarding the establishment of the remaining useful life of the customer relationships and contracts, which constitutes the
foundation of the fair valuation but also a true and fair view regarding amortizations. The purpose of this thesis is to examine how the establishments regarding remaining useful life of customer relationships and contracts have been done. Furthermore, the purpose of this thesis is to explain the decision process and motives that results in why management choose to apply the specific remaining useful life of customer relationships and contracts they do. This study has been carried out with a qualitative approach involving two listed group companies within three different industries, hence, six companies are involved in this thesis. Semi-structured telephone interviews have been made with the companies and the annual reports have been examined. In order to explain the actions behind the valuation and establishment process, the positive accounting theory has been used. None of the six companies taking part in this study have applied an outspoken method for the establishment of the remaining useful life of the customer relationships and contracts and only half of the companies have identified different customer groups. A relation can be identified between using an external consultant
and applying different remaining lives for different customer groups. All companies amortize the customer relationships and contracts on a straight-line basis. This can be explained by the positive accounting theory to some extent. All companies applied straight-line amortization even though some of them actually admit that a declining
balance would provide a fairer view. Furthermore, long amortization plans are used in some companies in order to decrease the amortization costs and hence increase the net income. Positive accounting has been applied in order to shift reported earnings.
Under år 2000 beslutade den Europeiska kommissionen om att anta ett
förslag som hette EU Financial Reporting Strategy: the Way Forward. Antagandet av förslaget innebar att alla noterade bolag inom EU skulle presentera sin redovisning och sina årsredovisningar i linje med bestämmelserna i IAS – International Accounting Standards senast år 2005. När lagändringarna i IFRS 3 introducerades i mars 2004 innebar det att noterade bolag vid företagsförvärv fortsättningsvis skulle allokera den del av köpeskillingen som är hänförlig till kundkontrakt och relaterade kundrelationer som immateriell tillgång i
balansräkningen. IFRS 3 ger ingen vägledning överhuvudtaget med avseende på hur bolagen ska genomföra den ovan beskrivna allokeringen och uppskatta ett rättvist värde på kundkontrakt och kundrelationer. Inte heller finns det någon anvisning angående fastställandet av livslängd på kundkontrakt och kundrelationer som i sin tur ligger till grund för en rättvis värdering och en rättvis avskrivningsplan.
Syftet med den här uppsatsen är att undersöka hur fastställandet av livslängden på kundrelationer och kundkontrakt har utförts. Syftet är även att förklara beslutsprocessen och de bakomliggande motiven till varför företagsledningen väljer att använda den livslängd på kundrelationer och kundkontrakt de faktiskt gör. Studien har genomförts med en kvalitativ ansats som har involverat två noterade
koncernbolag inom tre olika branscher, totalt har alltså sex bolag medverkat i uppsatsen. Semistrukturerade telefonintervjuer har gjorts med de involverade bolagen och även deras årsredovisningar har undersökts. För att kunna förklara handlandet angående värderingsprocessen och livslängdsprocessen har den positiva redovisningsteorin använts. Inget av de sex bolagen som medverkat i studien har använt sig av någon etablerad metod för att fastställa den återstående livslängden av kundrelationerna och kundkontrakten, och endast hälften av företagen har identifierat olika grupper av kunder. Ett samband har identifierats mellan att använda sig av en extern konsult vid fastställandet och att använda sig av olika återstående livslängder för olika kundgrupper. Alla sex företagen använder sig av linjär avskrivning på kundkontrakten och kundrelationerna. Detta kan till en viss gräns förklaras med positiv redovisningsteori. Alla företagen har använt sig av linjär avskrivning även om vissa av företagen till och med medger att
degressiv avskrivning skulle ge en mer rättvis bild. Dessutom har långa avskrivningstider använts i en del av företagen för att sänka avskrivningskostnaderna som i sin tur ökar resultatet. Positiv redovisningsteori har alltså använts för att flytta vinster till innevarande år.
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Mantovani, Flavio Roberto. "Desenho e uso de sistemas de controle gerencial focados nos clientes: um estudo em empresas brasileiras sob a perspectiva da teoria da contingência." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-26062012-153954/.
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As mudanças turbulentas no ambiente de negócios e a tendência de novas tecnologias para o gerenciamento da base de clientes sinalizam o caminho aos administradores para a gestão e maximização do valor da base de clientes da empresa. No contexto do aparelhamento aos gestores, os sistemas de controles gerenciais focados nos clientes servem como facilitadores do alcance dos objetivos organizacionais. A forma como são desenhados e a forma como são utilizados podem contribuir diretamente no desempenho do sistema e indiretamente para o desempenho organizacional. Assim, o presente estudo buscou, sob a perspectiva da teoria da contingência, compreender, no ambiente empresarial brasileiro, a influência de fatores contingenciais externos e internos no desenho e uso de sistemas de controle gerenciais focados nos clientes e se ambos, na prática, podem contribuir para a melhoria do desempenho desses sistemas nas organizações. Os dados de uma amostra formada por 83 empresas brasileiras foram coletados através de uma pesquisa tipo survey(levantamento). Para a análise dos dados foi adotada a técnica de Modelagem de Equações Estruturais com o método de estimação PartialLeast Square (PLS). Os resultados comprovaram todas as hipóteses de pesquisa. Conclui-se que as características do ambiente participam sobremaneira nas decisões que envolvem a configuração dos fatores contingenciais internos e estes no desenho de Sistemas de Controle Gerencial (SCG) focados nos clientes. O desenho dos SCG focados nos clientes representa, entre as hipóteses de pesquisa estudadas, aquele que se revelou mais forte em termos de associação com o uso intensivo desses mesmos sistemas.O desenho e o uso de SCG focados nos clientes, considerados na forma de artefatos, representados pela Análise da lucratividade do cliente, Valor vitalício do cliente e Valor econômico do cliente podem, inclusive, contribuir para o desempenho econômico da organização. Os resultados da pesquisa estão sujeitos a algumas limitações: i- os respondentes são, na sua maioria, representantes da área de Controladoria. ii- a amostra, constituída por 83 empresas, foi intencional, portanto, os resultados não podem ser generalizados para a população.Estas limitações remetem a novas oportunidades de pesquisa, tais como: i- verificar a possibilidade de estabelecer um arranjo (fit) entre fatores contingenciais, desenho, uso de SCG focados nos clientes e desempenho; iirealizar este modelo de pesquisa com outro público alvo; iii- verificar o impacto de variáveis como \"satisfação do cliente\"; \"lealdade do cliente\" e \"retenção do cliente\" no desempenho econômico da organização.The changes in the turbulent business environment and the trend of new customer valuation technologies are evidences that challenge the management team to manage and maximize the value of the company customer basis. In the context of managerial tools, the customer oriented management control systems trigger a process that enables the management to reach the company targets and goals. The way they are designed and the way in which they are used can directly contribute to the system performance and indirectly for the economic organizational performance. Therefore, this study sought, based on the contingency theory to understand, in the Brazilian business market, the influence of the environment and internal contextual contingency factors over the design and use of the customers oriented management control systems and if both, in practice, can contribute to the improvement of the model and the own performance of the organization. The data of a sample made up of 83 Brazilian companies have been collected by means of a survey. For the data analysis was adopted the SEM (Structural Equation Modeling) technique and PLS (Partial Least Squares) as a method for estimation. The outcomes have proved all of the hypotheses of this research. It is therefore concluded that the characteristics of the environment are rightly taking part on the decisions that involve the configuration of these internal contextual contingency factors and these on the design of customer oriented management control systems. The design of the customer oriented MCS (Management Control Systems) represents, among all the hypotheses that were studied, the one which has shown itself to be stronger in terms of association with the intensive use of these systems. The design and use of customer oriented MCS which are considered in this study to be in the form of certain artifacts were represented by the Customer Profitability Analysis; Customer Life time Value; and Customer Equity and in its set can even contribute to the overall performance to the firm. The results of the research are subject to certain restrictions: i- the-respondents are in its majority, representatives of the Controllership area. ii- the sample, consisting of 83 companies was intentional, therefore, the results may not be widespread for the population. These constraints address to new opportunities of research, such as: i- to verify the possibility of establishing a fitting-out between internal contextual factors, design, use of customer oriented MCS and performance; ii- have to carry out this model of research with the other public target; iii- to see the impact of variables such as \"satisfaction of the customer\"; \"loyalty of the customer\" and \"retention of the customer\" on the economic performance of the organization.
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Biglari, Bahram, and Nael Haidari. "Road to Sustainable Integration : Supported by Strategic Management Accounting and Control Process." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-90144.
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Purpose; this thesis is purposed to investigate Strategic Management Accounting and Control process in supporting Sustainable Integration between Strategic Supplier Relationship Management processes and Strategic Customer Relationship Management processes. Methodology; based on the purpose, the study has conducted a literature review of presenting theories to define Sustainable Integration, Strategic Management Accounting and Control process, Strategic Supplier Relationship Management process, and Strategic Customer Relationship Management process. Furthermore, the study defined how Sustainable Integration can be accomplished, which tools, techniques, and procedures are suited for supporting Sustainable Integration, and how controlling process supports the Sustainable phenomenon between business processes. The reasonable methods of conducting qualitative and exploratory studies have been employed to handle empirical gathering data by interviews with strategic business process managers in industrial Swedish Manufacturing cases. Then the data has been analyzed in a Within-case analysis and Cross-case synthesis following by interpretation and implications. Using the regressive method and advanced method, the study sent the manuscript to interviewees and went back from results to theory to add observed and found out knowledge to the theory. Findings; the study found out that Sustainable Integration is accomplished by supporting and controlling processes of harmonized and continuous flows of information, product, technology, and financial resources through strategic close inter-organizational relationship which are conducted by Strategic Management Accounting and Control process. Sustainable and competitive tools, techniques and procedures are employed to support the Sustainable Integration phenomenon between strategic sub-business processes in case of SSRM and SCRM processes. Various levels of Sustainable Integration regards the extent of harmonization and close long-term relationship are occurred based on openness, innovativeness, trust, commitment and transparency between industrial manufacturing Swedish companies. Developed and reconfigured Strategic Management Accounting and Control process supports Sustainable Integration by the aim of achieving Sustainable Competitive Advantages and Sustainable Sourcing.
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Alic, Enes, and Agon Kamberi. "Vad sker med redovisningsassistenterna i en digital föränderlig värld?" Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20149.
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Digitization has an impact on the change that the accounting industry is undergoing. The vision of development is to automate and systematize society, which means that the technology mainly implements tasks of society. The study aims to dig deeper which effects the digitization has on the accounting firm. These effects are derived from an analysis model in which the role of the accounting assistants is questioned. Employees with different occupational positions at the accounting firm have been interviewed for empirical data collection. The interviews were conducted in a purposeful manner, since the selection is aimed at employees who are helpful in answering the study's question and purpose. The interviews were used to find links with the theoretical reference frames. With the help of the theoretical frame of reference and the collected empirical data, conclusions have been drawn that digitization causes different effects. The work approach is streamlined by automating the basic tasks of the accounting firm. The streamlining will lead to the accounting firm being able to deliver a broader service during the same time frame, which leads to increased client satisfaction. Quality achieves higher levels by increasing customer satisfaction. When the accounting firm delivers services with higher time gains, profitability will be higher. Profitability is something accounting firms and other businesses strive for, therefore it is likely that digitization will be implemented even more. Finally, the different effects of digitization show that the need for accounting assistants is diminishing, which is why digitization is partly perceived as a threat.
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Kushnarevich, Olga. "Analýza ziskovosti zákazníků v sektoru služeb." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360121.
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"Customer Profitability Analysis in the Service Industry" aims to describe the practical application of customer profitability analysis techniques in holding XYZ, which provides ICT services to the hospitality industry. The thesis starts with a theoretical part. It describes several management accounting techniques for measuring customer profitability. The second part of the thesis demonstrates the application of some of these techniques in a real-life environment. Implementing management accounting tools, business processes and changing the accounting data structure are described step by step.
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Bass, Keith Wayne. "Using performance measures and indicators to assess the quality of customer service provided to the Marine Corps by the Defense Finance and Accounting Service." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1995. http://handle.dtic.mil/100.2/ADA306822.
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Thesis (M.S. in Management) Naval Postgraduate School, December 1995.Thesis advisor(s): Larry R. Jones, Jerry McCaffery. "December 1995." Includes bibliographical references. Also available online.
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Šafránková, Ivana. "Implementace moderních komunikačních technologií v obchodním oddělení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222167.
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Richter, Leonie. "The relationship between customer satisfaction and revenue: an empirical study within the corporate banking division of a South African bank." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1006169.
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This is a quantitative study which explores whether there is a positive relationship between customer satisfaction as perceived by corporate customers and revenue generated from such customers of the corporate division of a single South African bank. This research report has three sections, namely the (1) academic paper which comprises a condensed literature review, research methods, results and discussion, (2) an expanded literature review, and (3) an expanded research methodology. Although these three sections are interrelated, they may be considered stand-alone documents. A review of literature contends that customer satisfaction has been a topic of interest for over four decades when, in 1965, the concept was first introduced to literature by Cardozo. Even in these early stages it was hypothesized that higher customer satisfaction would lead to repeat purchasing and cross selling. Thus, for some time, researchers have proposed that a link exists between customer satisfaction and a company’s bottom line, ultimately alluding to the notion of positive associations between customer satisfaction, revenue and profitability. The corporate banking division of a South African bank has dedicated significant time and economic resources to monitoring and improving the satisfaction of their corporate customers each year. With a focus on this single corporate banking division, this quantitative study used secondary customer satisfaction data to establish whether a positive relationship between customer satisfaction with a bank representative or more formally termed, the ‘transactional banker’ (TB) and revenue at an account level exists. The study used a one-dimensional customer satisfaction construct summated from several variables or a one-dimensional multi item scale. This quantitative study made use of secondary data obtained through customer satisfaction surveys conducted with the division’s clients in three waves during September 2010, March 2011 and September 2011. At the time of data collection, telephone interviews were conducted with individuals in corporations who were customers of the corporate division within the bank. These individuals in their respective corporations were identified and surveyed because they (a) managed the primary relationship of the corporation with the banking division and (b) were senior financial decision makers of their organization’s (i.e. had the ability to influence a decision to change banks). Sample sizes of 273 (September 2010), 259 (March 2011) and 310 (September 2011) individual corporate customers were achieved through a method of stratified sampling. In this study, customers were stratified according to the TB who is responsible for their account. Within each stratum a random sample of 10 – 15 participants were included for each of the 30 TB’s. Monthly revenue data, recorded as a) credit revenue, b) overdraft revenue and c) total revenue was sourced from internal company records for each month from September 2010 to January 2012. Pearson’s correlation coefficient was used to assess whether a positive correlation between the two variables of customer satisfaction and revenue exists. This was followed by Ordinary Least Square Regression to investigate the magnitude and nature of the relationship between customer satisfaction and revenue using customer satisfaction as the independent variable and revenue as the response variable. Cronbach’s alpha was also used for internal scale validity. The results of the research indicated no statistically significant relationship between a customer’s satisfaction with the performance of their TB and either the credit, overdraft or total revenue generated from such a customer through their account. By highlighting this, these findings, nevertheless, contribute to the growing body of knowledge examining the impact of customer satisfaction efforts on revenue. On the basis of the findings of this study, it cannot be practically recommended that customer satisfaction efforts be terminated or changed within the organization of study owing to several study limitations which were present. Firstly, the study was hampered by small sample sizes due to a lack of the availability of revenue data in some instances, particularly in the case of overdraft revenue. Secondly, the study only focused on a single bank account held with the bank and increases and decreases in revenue based on the balances held within that single account. Since one of the purported consequences of improved customer satisfaction is the purchase of additional products, the current design of the study does not take into account the take up of additional accounts or banking products with the bank. Thus, an increase in revenue for the bank as a whole due to the purchase of additional accounts may be masked. Similarly, the scope of the study does not extend to examining the effect of recommendations made by these corporate customers to others and hence growth of divisional or bank revenue due to the addition of new customers. Finally, this quantitative study does not examine revenue growth when compared to customer satisfaction improvements over time due to a limited sample of customers taking part in the study over a number of periods as well as incomplete revenue data. The recommendations for future research are to examine the relationship between changes in customer satisfaction and changes in revenue at divisional level in the long run within the South African banking industry as the impact of an increase in customer satisfaction may be obscured by salient factors in the short run. It is also suggested that future research look at the correlation between dissatisfaction and revenue, where adequate sample sizes are available. Theoretically, the results of this research do bring into serious question the universal application, especially in the context of the South African banking industry of the Service Profit Chain and Satisfaction Profit Chain which propagate the existence of a positive relationship between customer satisfaction and revenue.
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Vogel, Marcus, and Fredrik Johansson. "Kristider - Revisorns arbetsuppgifter : En studie om revisorernas arbetsuppgifter i krissituationer." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-26551.
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En revisor ska utifrån ett opartiskt och självständigt förhållningssätt granska ett företags redovisning. Uppdraget som revisorn genomför ska enligt gällande lagar genomföras helt oberoende. Det innebär att revisionen inte ska påverkas av yttre omständigheter eller personliga agendor. Under pandemin som pågår har revisorerna en viktig samhällsfunktion. Dels ur ett granskande perspektiv, men även andra uppdrag som exempelvis rådgivning fyller en viktig funktion i dagsläget. Revisorns arbetsuppgifter handlar till stor del om att skapa goda och hållbara kundrelationer. Anledningen till det är att företagen ska känna ett förtroende och att revision ska vara legitim. Covid-19 är en global pandemi som orsakat stora förändringar i samhället såväl ekonomiskt som socialt. Mängder av företag har tvingats till åtgärder som att permittera personal och i vissa situationer avyttra sina verksamheter. Politiska aktörer har tvingats till nödåtgärder som till exempel innefattar stödpaket till de företag som drabbats av pandemin. Dessa stödpaket innehåller olika typer av ersättningar för permittering och fasta kostnader. Studiens syfte är att granska hur revisorns arbetsuppgifter påverkas av den pågående Covid-19 pandemin. Studien är av kvalitativ karaktär vilket innebär att resultatet bygger på genomförda intervjuer med revisorer i Sverige. Avgränsningarna som gjorts är att endast auktoriserade revisorer varit aktuella för studien samt att vi endast fokuserat på Sverige. Studien indikerar att majoriteten av revisorerna upplever en förändring i deras arbetsuppgifter utifrån flera parametrar. Relationerna och mötena mellan revisor och kund har blivit allt mer digitaliserade som en konsekvens av pandemin. Fysiska kundmöten har minskat avsevärt vilket innebär att tidigare uppbyggda relationer har varit en viktig faktor för revisorerna. Majoriteten av revisorerna menar även att antalet situationer där oberoendet och objektiviteten behöver utvärderas har ökat i samband med att företag får ekonomiska problem. Stödpaketen som staten fördelar ut till företag har skapat en ny typ av revision för revisorerna. Granskningen av dessa stöd har lett till en ökad arbetsbörda. Våra slutsatser är att pandemin har påverkat revisorns arbetsuppgifter utifrån flera aspekter. Utvecklingen av digitaliseringen har ökats på med anledningen av pandemin. Mindre fysisk kontakt har gjort att revisorerna använder sig av fler digitala hjälpmedel vid exempelvis kundmöten. Vi ser en tydlig förändring när det gäller fortlevnadsprincipens aktualitet. Allt fler företag drabbas av ekonomiska problem vilket har gjort revisorns bedömning av fortsatt drift mer aktuell. Studien indikerar också att stödpaketen som fördelats till företagen har gjort bedömningen av den fortsatta driften mer komplex. Vilket i sin tur har lett till att revisorerna vidtagit åtgärder. Till exempel genom ytterligare informationsinsamling av prognoser och rapporter för att kunna säkerställa sin bedömning.An auditor must, based on an impartial approach, review a company's accounts. The assignment performed by the auditor must, in accordance with applicable law, be carried out completely independently. During the ongoing pandemic, the auditors have an important societal function. Partly from an reviewing perspective, but also other assignments such as counseling fulfill an important function in the current situation. The auditor's tasks is largely about creating good and sustainable customer relationships. Covid-19 is a global pandemic that has caused major changes in the society both economically and socially. Lots of companies have been forced to take measures such as laying off staff and in certain situations divesting their companies. Political actors have been forced to take emergency measures that, for example, include support packages for the companies affected by the pandemic. The purpose of the study is to review how the auditor's tasks is affected by the ongoing Covid-19 pandemic. The study is of a qualitative nature, which means that the results are based on conducted interviews with auditors based in Sweden. The delimitations that have been made are that only authorized accountants have been relevant for the study and that we have only focused on Sweden. The study indicates that the majority of auditors experience a change in their tasks based on several parameters. The relationships and meetings between auditor and customer have become increasingly digital as a consequence of the pandemic. Physical customer meetings have decreased significantly, which means that previously built relationships have been an important factor for the auditors. The majority of the auditors also believe that the number of situations where independence and objectivity need to be evaluated has increased due to companies having financial problems. The support packages that the state distributes to companies have created a new type of audit for the auditors. Our conclusions are that the pandemic has affected the auditor's tasks based on several aspects. The development of digitalization has increased due to the pandemic. Less physical contact has led to the auditors using more digital solutions at, for example, customer meetings. We see a clear change in the topicality of some principles. More and more companies are suffering from financial problems, which has made the auditor's assessment of continued operations more relevant. The study also indicates that the support packages distributed to the companies have made the assessment of continued operations more difficult. (This essay is written in Swedish).
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Junior, Edivaldo Fernandes dos Santos. "Gestão de relacionamento com os clientes em um ambiente automatizado: estudo de caso em um escritório de contabilidade." Universidade do Estado do Rio de Janeiro, 2014. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=6413.
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O entendimento das necessidades dos clientes tornou-se mandatório para sobreviver em um mercado globalizado e altamente competitivo. Por isso, o conceito de gestão de relacionamento com os clientes é fundamental para as empresas. Atualmente, as organizações buscam recursos para atrair, reter e cultivar os clientes. Neste sentido, os escritórios de contabilidade estão investindo no aperfeiçoamento dos métodos de interação com os clientes. Uma maneira diferenciada é a utilização de soluções tecnológicas. Assim, o presente estudo teve por objetivo analisar as estratégias utilizadas por um escritório de contabilidade automatizado para gerir o relacionamento com os seus clientes. Além disso, o objetivo específico foi sugerir estratégias que possam ser aplicadas em escritórios de contabilidade. O estudo foi classificado como uma pesquisa aplicada e exploratória. Para a coleta de dados foi realizado um estudo de caso por meio de uma entrevista semi-estruturada com um empresário de um escritório contábil. A pesquisa constatou que o uso de ferramentas tecnológicas proporciona facilidade de acesso ao escritório, rapidez no negócio e no processo decisório dos clientes. As sugestões de estratégias elencadas no estudo permitem aprimorar os canais de interação dos escritórios de contabilidade, incentivar o uso das soluções tecnológicas e facilitar as tomadas de decisões empresarias por meio das demonstrações financeiras geradas.Understanding the customers needs has become mandatory to survive in a globalized and highly competitive market. Therefore, the concept of customer relationship management is essential for companies. Nowadays, organizations seek resources to attract, retain and develop customers. In this sense, the accounting offices are investing in methods of interaction with customers. A different way is to use technological solutions. Thus, this study aims to examine the strategies used by an automated accounting office to manage the relationship with their customers. Furthermore, the specific objective was to suggest strategies that can be applied in accounting offices. The study is classified as an applied and exploratory research. For data collection, a case study was conducted by a semi-structured interview with a businessman in an accounting office. The research found that the use of technological tools provides easy access to the office, quickly in business and decision process of clients. The suggestions of strategies listed in study allow to improve the interaction channels of accounting offices, encourage the use of technological solutions and facilitate the companies decisions through financial reports.
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Widlund, Sofia, and Amanda Knutsson. "Misstankar om penningtvätt : En kvalitativ studie om varför få auktoriserade redovisningskonsulter anmäler misstankar om penningtvätt." Thesis, Linköpings universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-159765.
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Bakgrund Penningtvätt är en typ av ekonomisk brottslighet där olagligt förtjänta pengar tvättas rena i den lagliga ekonomin. Cirka 130 miljarder kronor penningtvättas årligen i Sverige och eftersom det görs genom den lagliga ekonomin påverkar det samhället. Auktoriserade redovisningskonsulter arbetar nära kunders ekonomi och har tillgång till deras transaktioner. År 2018 anmäldes endast 7 fall av 19 306 av misstankar om penningtvätt från verksamhetsutövare inom revision och bokföring, trots auktoriserade redovisningskonsulters förutsättningar att upptäcka penningtvätt visar statistiken en annan riktning. Syfte Syftet med studien är att utforska varför auktoriserade redovisningskonsulter anmäler få fall av misstankar om penningtvätt. Metod Denna kvalitativa studie har främst en deduktiv ansats. Teorierna Beslutsteori, Struktur respektive bedömning, Bedrägeritriangeln och Modiferingsmodellen inom bedrägeri & revision har tillämpats på empiri. Det empiriska materialet har samlats in genom primärdata i form av intervjuer och har sedan analyserats med en tematisk analysmetod. Slutsats Studiens resultat visar flera olika anledningar varför få fall av misstankar om penningtvätt anmäls av auktoriserade redovisningskonsulter. Anledningarna kan vara att auktoriserade redovisningskonsulter har för lite kunskap och förståelse om penningtvätt samt att de bedömer bort risker i ett för tidigt skede. Studien bidrar med att uppmärksamma auktoriserade redovisningskonsulter om penningtvätt och hur förändringar bör ske för att kunna öka antalet anmälningar.Introduction Money laundering is a kind of financial crime, illegal earned money is washed through the legal economy. About 130 billion SEK is money laundered annually in Sweden and since the money laundry is done through the legal economy it affects the society at large. Authorized accounting consultants work closely with customers’ finances and they have access to their transactions. In 2018 there were 19 306 suspicions of money laundering that were reported. Only 7 of these cases were reported by operators in auditing and accounting, despite the fact the authorized accounting consultants have the preconditions to detect money laundering even though statistics shows otherwise. Purpose The purpose of the study is to explore why authorized accounting consultants reports only a few cases of money laundering suspicions. Method This qualitative study mainly has a deductive approach. The theories used throughout the study are Decision theory, Structure and judgement, The fraud triangle and The modification model in fraud and auditing. These theories have been applied to empirical data throughout the study. The empirical data has been collected through primary data, interviews, which has been analysed with a thematic analysis method. Conclusion The study shows several different reasons why only a few cases of money laundering suspicions are reported by authorized accounting consultants. The reasons for the few reports of money laundering may be that authorized accounting consultants lack knowledge and understanding of money laundering. Risk assessment at an early stage is another contributing factor. The study coerces authorized accounting consultants to pay closer attention to money laundering and how changes should take place in order to increase the number of reports.
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Neuvirt, Jan. "Analýza ziskovosti zákazníků při využití řízení na základě aktivit." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-198618.
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Master thesis "Customer Profitability Analysis Based on Activity Based Costing" describes opportunities of customer profitability analysis and activity based costing management. Theoretical part of the thesis is focused on description of activity based costing, advantages and disadvantages, implementation and use for customer profitability analysis. In the practical part of the thesis I have used theoretical background in trade company E-centrum, a. s. For the company I prepared complete customer profitability analysis and activity based costing model. Based on the analysis I suggested many recommendations for the company.
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Murphy, David S. "Contabilidad y marketing: buscando un denominador común." Pontificia Universidad Católica del Perú, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/114891.
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Accounting and marketing are very different disciplines. The analysis of customer profitability is one concept that can unite accounting and marketing as a common denominator. In this article I search for common ground between accounting and marketing in the analysis of customer profitability to determine if a common denominator really exists between the two. This analysis focuses on accounting profitability, customer lifetime value, and customer equity. The article ends with a summary of what accountants can do to move the analysis of customer value forward, as an analytical tool, within companies.Si bien la contabilidad y el marketing son disciplinas muy distintas, el análisis de la rentabilidad del cliente es un concepto que puede unirlas mediante un denominador común. Entonces, en este artículo se pretende encontrar puntos comunes entre la contabilidad y el marketing a través del análisis de la rentabilidad de clientes y, por lo tanto, determinar si realmente existe un denominador común entre los dos. El análisis se enfoca en la rentabilidad contable del cliente, el valor del tiempo de vida del cliente, y el valor de la cartera de clientes. Se termina con un resumen de lo que pueden hacer los contadores para promover el análisis del valor de clientes dentro de las empresas como una herramienta analítica.
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Johansson, Camilla, and Hanna Petersson. "Den optimala kombinationen : En undersökning av småföretagarnas preferenser vad gäller olika kombinationerav attribut relaterade till revisions- och redovisningstjänster." Thesis, Linköpings universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-85695.
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Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client’s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy. Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes. This study will result in the optimal combination ofattributes and levels of performance related to audit and accounting servicesthrough the eyes of the small sized enterprises. Method: In order to investigate the attributes of audit and accounting services, we haveconducted a qualitative pre-study including three interviews with small sizedenterprises about their perception of the value of these services. Thereafter aquantitative survey study has been realized through the function Conjoint Analysis in the Excel program named Marketing Engineering. The purpose is toinvestigate the preferences of small sized enterprises in order to present theoptimal combination. Results and conclusion: In addition to the presentation of the optimal combination, this study impliesthat the value of audit and accounting services partly consists of a functionaluse, where the utilization of these services solves the client’s problems. Partlythe services consist of more hedonic values, where the relationship with and theconsulting from the person who performs the service are highly valued by thesmall sized enterprises. In order to create additional value, the information aboutthese services needs to be improved.Bakgrund och problem: Revisionspliktens avskaffande ledde till en marknadsorientering därsmåföretagarna har intagit en starkare position. Revisionsbyråerna står inför enutmaning att bättre tillgodose klientens behov och påvisa nyttan med revision dåden numera är frivillig för småföretag. I linje med denna klientfokuseringförespråkas en implementering av den värdebaserade prissättningen som utgårfrån klientens värde och betalningsvillighet. Småföretagarnas värde avrevisions- och redovisningstjänster är dock inte helt utrett varför det än så längeär svårt att implementera en värdebaserad prissättningsstrategi irevisionsbranschen. Syfte: Syftet med denna studie är att undersöka småföretagarnas upplevda värde avrevisions- och redovisningstjänster genom att studera vilka attribut dessa tjänsterbestår av och vilken prioritet småföretagarna fäster vid de olika attributen.Genom denna studie förmedlas en bild av den optimala kombinationen avattribut och prestationsnivåer relaterade till revisions- och redovisningstjänsterur småföretagarens synvinkel. Metod: För att kunna undersöka vilka attribut en revisions- och redovisningstjänst kanbestå av har vi genomfört en kvalitativ förstudie där vi intervjuat tre småföretagom deras uppfattning kring värdet av dessa tjänster. Därefter har en kvantitativsurveyundersökning genomförts på 20 företag med hjälp av Excel-programmet Marketing Engineering där funktionen Conjoint Analysis har tillämpats för attkunna undersöka småföretagarnas preferenser och slutligen presentera denoptimala kombinationen. Resultat och slutsats: Utöver presentationen av den optimala kombinationen framgår i denna studie attvärdet med revisions- och redovisningstjänster dels består av en funktionellnytta, där utnyttjandet av tjänsterna löser klienternas problem. Dels bestårtjänsterna av mer hedonistiska inslag, där relationen med och rådgivning fråntjänsteutövaren värdesätts av småföretagen. För att skapa ytterligare värde börfrämst informationen kring tjänsterna förbättras.
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Merschmann, Elvira Vazquez Villamor. "Uma contribuição ao conceito de custo para servir: estudo de caso de uma indústria de alimentos." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-06102006-111155/.
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Gestão de custos é uma preocupação crescente nas empresas, impulsionada num contexto de recursos escassos e concorrência cada vez mais acirrada. O aumento verificado na complexidade dos mercados e, como um reflexo, no incremento de linhas de produtos e serviços oferecidos pelas empresas aos seus clientes, tornou a mensuração dos custos um grande desafio. A tarefa de determinar desde uma política comercial por segmento até a definição do preço de venda depende fundamentalmente da correta mensuração dos custos sob diversas perspectivas, especialmente por cliente. Neste contexto, a suposição básica do estudo é de que o custo para servir pode colaborar com informações que permitem obter uma melhor avaliação do desempenho de seus clientes. A metodologia adotada no presente trabalho é de uma pesquisa bibliográfica, exploratória e com a elaboração de um estudo de caso de uma indústria de alimentos. O principal objetivo da pesquisa de verificar se o uso do conceito de custo para servir melhoraria a informação para o gerenciamento dos clientes foi atingido ao se obter dados mais específicos e detalhados dos mesmos, permitindo identificar as discrepâncias em sua rentabilidade. Os objetivos secundários de fornecer uma abordagem conceitual e de apontar as etapas e informações necessárias para a mensuração do custo para servir foram alcançados através da pesquisa bibliográfica e do estudo de caso. Como método de mensuração do custo dos processos relativos ao atendimento aos clientes, encontrou-se o ABC como a única forma de estabelecer a correta medida. O estudo de caso revelou um comportamento da dispersão da lucratividade dos clientes da empresa semelhante a teoria pesquisada, reforçando-a de forma ilustrativa e operacional. Os resultados encontrados na margem de servir, onde 52% dos clientes apresentaram margem negativa são considerados reveladores, e evidenciam que, numa empresa com diversidade de produtos e serviços, a informação do custo para servir pode ser vital para estabelecer a alocação de recursos aos clientes através de uma política comercial. Por tratar-se de estudo de caso único com suas especificidades, há ressalvas quanto à possibilidade de generalizações. Algumas limitações encontradas para a obtenção de informações para a pesquisa, como insolvência de clientes ou níveis de estoque por unidade de produto, servem de recomendação para aprimoramento em futuros estudos.Cost management is a growing concern among companies, driven by lack of resources and fierce competition. Increased market complexity and, consequently, the wider range of products and services that companies provide to their customers have turned cost measurement into a great challenge. The task to determine a series of steps - from a commercial policy by segment to the definition of the sales price - lies basically on proper cost measurement under different views, particularly by customer. In this context, the basic assumption of this study is that the cost to serve may provide information to better assess customer performance. The methodology used in this study is a bibliographical, exploratory survey and includes a case study of a food company. The primary objective is to verify whether the cost-to-serve concept would improve the information required for customer management by providing more specific and detailed data and allowing for the identification of any discrepancies in profitability. Secondary objectives to provide a conceptual approach and identify the steps and information required to measure cost to serve - were achieved with the bibliographical research and case study. As to the method to measure the cost of processes related to customer service, ABC was the only one that provided the correct measure. The case study showed a scattered profitability among the company´s users, similar to the theory addressed in the study, highlighting it with illustrative examples and operations. The results for margin to serve (in which 52% of the customers had a negative margin) are surprising, and show that in a company with a wide range of products and services, information on the cost to serve can be critical to allocate resources to customers based on a commercial policy. This is a single, specific study, therefore it should not be generalized. Some of the restrictions faced during data collection, such as customer insolvency or inventory level by product unit should be further improved in future studies.
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Horovič, Michael. "Zavedení informačního systému pro obchod." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-203923.
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Zavedení informačního systému pro obchod This thesis deals with the selection of the information system and compare sets of software solutions covering different areas versus implementation of ERP. Thesis brings process and the election of a comprehensive e-business solutions, accounting software, loyalty program, customer care and storage software for small stores. The first part focuses on the definition of basic concepts such as information systems, ERP and other important concepts necessary for this work. This part of thesis continues to describe information needs, collect and catalog of requirements for small stores. In the last chapters of the first part of the thesis conditions and specific areas of expertise, which is important for companies and the subsequent assessment of economic return. The second part is practically focused on store (boutique) Gentleport and online store www.gentleport.cz. The method of analysis of documents, observation and interviews with management defines the expected reality, needs analysis and requirements for trade. This section is also devoted attention to the description of appropriate systems - a set of independent software compared to implementation of ERP. The third part focuses on the selection of a supplier that meets the requirements of an information system for online store and store Gentleport. The final part focuses on the evaluation of the chosen solution. This section confirms or refutes the hypothesis given at the beginning.
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Tsai, Yuan-Ying, and 蔡沅穎. "Perceived discrepancies of customer service of accounting firms." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/zfgjq2.
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碩士國立中興大學
會計學研究所
106
The fierce competition of the industry and the poor environment are the predicament of the accounting firms. Only through the promotion of the quality of service to increase their competitiveness, this study is based on the five dimensions of the PZB service quality model, and discusses the importance and satisfaction of the customers'' service to the accounting firms. The results show that most customers are less than important in five factors, indicating that customers are not satisfied with the services provided by the firms they cooperate with. In the survey report made by the financial supervision and Management Committee, most accounting firms think to improve their competitiveness. The most important thing is to improve the quality of service. It is the best way to strengthen the education and training of employees and increase their professional knowledge.
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cheng, Wang Chih, and 王志成. "Extended TAM Moderating the Relationship between Customer Satisfaction of Tax Accounting Software Service Industry and Customer Loyalty." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/57185972744039201610.
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碩士國立彰化師範大學
會計學系企業高階管理
98
Early enterprises measured the products and service quality with customer satisfaction, but actually they found that high customer satisfaction could not represent high customer loyalty. When the enterprise has high customer satisfaction, but the customer loyalty is lower, that will only waste enterprise resources, it is helpless for enterprise's revenue and profit. This research probed into the domestic Tax Accounting Software Service industry's interfered relation between customer satisfaction and customer loyalty, this topic’s verification which nobody studied before . For finish this research, I collected and analyzed relevant literature and documents in order to create theory structure of the research. This research uses survey questionnaires to collect the empirical evidence and data. The researching area included Taichung city and Chanhua Countys’ accountant firms. 225 questionnaires were distributed and 143 copies were collected, the returning ratio is 62%. Screening out 4 copies of null and void questionnaires, 139 are valid questionnaires. The valid yield returning ratio is 62%. This research’s statistical analysis used descriptive statistical analysis, relevant analysis, confirmatory factor analysis and two steps regression analysis to exam the research hypotheses. First, perceived cost interfere with the impact on customer loyalty of customer satisfaction of tax accounting software industry; Second, perceived risk interfere with the impact on customer loyalty of customer satisfaction of tax accounting software industry; Third, social influence interfere with the impact on customer loyalty of customer satisfaction of tax accounting software industry. The conclusion of this research proposes the following suggestions: First, the software company should reduce the customer's perceived cost for raising enterprise's competition advantage; Second, the software company should fully find out customer's perceived risk, and convert the handicap into helpful sale ; Third, the software company should weaken the social influence, strengthen the customer relationship management. About the suggestions of the future study: First, expand samples and research target to nationwide; Second, increase other aspects of customer loyalty to study; Third, find out the other variances of interference for customer loyalty ; Fourth, further investigate main aspedts of customer's perceived risk.
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Ye, Wan-Ru, and 葉琬汝. "The Accounting Staff and the Professional Ethics Awareness Of Customer Trust Effect." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/94210649227195429035.
Full textAbstract:
碩士大葉大學
會計資訊學系碩士班
100
The purpose of this study was to examine the relationship between accounting staff’s professional ethics awareness on customer trust. Two hundred and ninety-four anonymous surveys from accounting firms and one hundred and ninety-six anonymous surveys from its customer in Taiwan were analyzed to examine the research problem. Research methods of reliability analysis, descriptive statistical analysis, correlation analysis and multiple regression analysis. Results indicated that accounting staff’s professional ethics awareness and three dimensions was related to customer trust. Further proposed the study limitations and suggestions implications of these findings are discussed.
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林益民. "A Study of Customer Satisfaction-Taking A Medium Accounting Firm as an Example." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/27285082544003923797.
Full textAbstract:
碩士國立彰化師範大學
會計學系企業高階管理
93
As the accountant profession is of an industry that has reached a mature stage in product life cycle, the ability to excel customer service satisfaction, step up the service equality in order to secure a CPA firm’s market share has emerged as a rudimentary key element that buoys a firm’s survival amid the fierce market competition. As a majority of the CPA industry’s clients tend to be corporate accounts that tend to be more skeptical in terms of product and service quality than the general public, with a relatively lower loyalty, and a CPA firm that is able to help the company reduce cost, achieve a sustainable management, facilitate the company make money would make a CPA firm a fine one. With that, a CPA firm’s function lies more than processing the accounting entries or providing authentication work behind closed door but also the ability to provide a set of comprehensive packaged solution that would pose to provide the busy corporate accounts with more preferred services in order to secure the satisfaction and confidence of its corporate clients. The study’s objectives are as follows, 1. To discern the key elements in “business account” satisfaction at CPA firms. 2. To examine whether significant differences exist toward how “business accounts” of varied nature perceive the service provided by a CPA firm. 3. To study if service content, pricing, convenience, corporate image, service logistics, servicing staff and servicing process are related to overall customer satisfaction. 4. To present the findings to accounting firms as practical references to customer service. The study has adopted the seven P service marketing portfolio of service content, pricing, convenience, corporate image, service logistics, servicing staff and servicing process as the assessment indicators for surveying the business account satisfaction survey at Fu Fong(富鋒) CPA’s Office using the questionnaire polling method. The study findings are extrapolated with the following conclusions, 1. The most satisfactory categories that business accounts have toward Fu Fong(富鋒)CPA’s Office are servicing staff and servicing process. 2. Business accounts of varied nature do not show any significant differences toward the CPA firm’s service. 3. The servicing process remains a key element that affects a business account’s overall satisfaction.
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LEE, WEN-HUI, and 李文惠. "An investigation of the relation between service quality and customer loyalty in accounting." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/w42d33.
Full textAbstract:
碩士明道大學
企業高階管理碩士班
107
Service quality has been recognized as a stimulating factor of competition among accounting service providers. Accountants provide service on tax preparation and consulting of relevant laws and regulations. Customers view high quality service as a key factor that influences their loyalty to the service providers. Our research submits to six propositions based on service quality and customer loyalty in accounting. Also, we provide the suggestion to accounting industrial. 1. The firm's environment and localization links can deepen the close relationship with customers and contribute to the improvement of customer loyalty. 2. Professional knowledge and positive handling attitude, and can complete the work within the time limit to win the trust of customers. 3. A positive attitude to quickly deal with customer problems, and to meet customer needs will gain the trust of customers. 4. Continued training, good communication skills, and a commitment to give customers the trust they earn. 5. With a high degree of affinity and empathy and customer benefits as a priority, customers will gain the trust. 6. Respond to customer needs with service quality five aspects, reduce the gap between expected service and perceived service, and help to enhance customer loyalty.
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Lin, Chia-ching, and 林家慶. "The relationship between ethical standards, moral philosophy and customer connection on Accounting firms's audit." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/47817983210882997269.
Full textAbstract:
碩士輔仁大學
會計學系碩士班
97
This study focused on the relationship between ethical standards, moral philosophy and customer connection on Accounting firms's audit.Accountants visa by the credibility of financial reporting for investors, creditors, and other statements users, are severely affected.So Auditors become an important role to verify the company's financial statements. Decision-making of individual auditors to determine and action is the key. In addition to the Auditor's Capacity, the individual professional ethics has become more importance .Because Moral philosophy will affect the moral behavior performance. Forsyth(1980) indicate Moral philosophy can be assessment by idealism and relativism. In addition the characteristics of Accounting firms.Accounting firms need to establish a good relationship between the customer and provide Professional services to access long-term profits.However, customers have any termination rights of Accountants.Therefore, auditors and customers exist "benefit conflict" problem. If the auditor and customers without keeping a certain distance, the accounting profession can not be strictly implemented, the profession of the independence of auditors will be reduce. In this study,we use Forsyth (1980) Ethics Position Questionnaire(EPQ) and Regression model to find the relationship between ethical standards, moral philosophy and customer connection on Accounting firms's audit. The results indicate High idealists (who is relatively low) standards of professional ethics was higher than high Relativist (low idealists), and the audit's standards of professional ethics will be decline with the emphasis on customer relationship raising .These results are in line with the expectations of this study.
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SUN, CHEN JOE, and 陳哲尚. "The Strategy of Customer Relationship Management---A Case Study of Accounting Department in The Military." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/59071397339004089332.
Full textAbstract:
碩士國防大學國防管理學院
國防財務資源研究所
97
This research regards the Accounting Department in the Military procedure as the research subject. The topic is focused that interaction of organization strategy and customer relationship management. First, we reviewed and gathered the documents about customer relationship management, service quality, customer satisfaction and relationship value. Second, we developed the correlation hypothesis of customer relationship management (CRM), according to documents. Third, we test the hypothesis for structural equation modeling (SEM) and find out the more important strategy. The result of study shows that customer relationship management is a very important strategy in the Accounting Department of the Military. The major strategy is “accounting procedure management,” the next is “professional interaction management”. Another we find out that “service quality” is key point of CRM can improve the customer satisfaction and relationship value. It is to say the most test of Accounting Department is to promote service quality. Then it will let the Accounting Department to visional and survival in the Military.
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Hong-Ming, Lin, and 林鴻明. "Interrelation between Service Quality and Customer Loyalty in Accountants Industry－A Case Study of the Accounting Firm." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/91378797434471459641.
Full textAbstract:
碩士亞洲大學
會計與資訊學系碩士班
101
In view of the fact that the business competition in the market is getting more and more fierce, just how to improve the customer’s loyalty on the tax affair service for the industry has become an important issue. A CPB firm’s function lies more than processing the accounting entries work behind closed door but also the ability to provide a set of comprehensive packaged solution that would pose to provide the busy corporate accounts with more preferred services in order to secure the satisfaction and confidence of its corporate clients. The office provides service quality, then affects mid- and small-scale enterprise the management risk and the competitive. This research keeps accountants the gentleman office service quality to the customer degree of loyalty influence. Discuss each other the linear relations. Key factors of customer’s loyalty are analyzed by the methods of Statistical Package for the Social Science analysis through the retrieved 66 copies of questionnaire. Carries on the variation number using the SPSS statistics software to analyze, the Cranach’s α analysis, the canonical correlation analysis, the mean value analysis and gradually the multiple regression analysis and so on enters the examination. Seek sufficiently represents the service quality to the customer degree of loyalty influence solid service factor. The research conclusion discovered that, the service quality can affect the customer degree of loyalty. Among them, the visibility service, the reliable service, the reactivity services, the guarantee service and the concern service to the customer degree of loyalty reveals the influence. Therefore, the research conclusion speaking of keeps accountants the gentleman office industry, may choose or many factors, strengthens the service quality, and the promotion competitive ability.
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Chang, Mei-Chuan, and 張美娟. "Accounting and Auditing Firms - A Study on the Relationship between Service Quality, Relationship Marketing and Customer Satisfaction." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/07532895048936926799.
Full textAbstract:
碩士淡江大學
會計學系碩士在職專班
98
The lack of resources caused many Taiwanese small and medium enterprises (SMEs) not to employ full-time professional accountants. This research is customer-oriented, focusing on the relationship between quality service, strategic marketing, relationship quality and customer satisfaction, and their impact on accounting firms. It is expected that this research will provide useful management information for accounting firms, and a reference for future studies.This research focused its study subject on SMEs, using random samples among accounting and auditing firms and their customers. Questionnaires were both paper-based and internet-based. The objective of this research is to determine the factors behind customer satisfaction, in hope of providing valuable information for accounting firms regarding quality service in gaining a high competitive edge. Research Result 1 indicated that, relationship marketing has a positive effect on service quality and relationship quality. There is a positive relationship between relationship quality and accounting and social dimensions. Research Result 2 indicated that out of the 5 dimensions of service quality, responsiveness, assurance and empathy are more significant, which have to be enhanced in order to strengthened the relationship quality with customers. Research Result 3 showed that, service quality does not have a positive impact on customer satisfaction; however, relationship quality has a positive effect on customer satisfaction.
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CHAN, SHU-YA, and 詹淑雅. "The Study on Personality Traits of Training Lecturer and Customer satisfaction – example in Accounting Research Development Foundation." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/at6z2f.
Full textAbstract:
碩士世新大學
企業管理研究所(含碩專班)
106
Under the market mechanism for providing training services in Taiwan, the educational training institutions have been providing various kinds of training courses in order to own a share in this market. Faced with the strenuous competitiveness, each institution has been providing professional strata training, sectoral training, professional training, and induction training. “Talents training” has become the market in which training institutions are competing against and the one market that they all are aiming at. The role which a lecturer of the training courses plays is crucial for training institutes to create more profit and to train more members under stressful circumstances. This research includes interviews with people of different aspects. The interviewees are members of Accounting Research and Development Foundation (ARDF) from northern, middle, and southern part of Taiwan. Thoughts and suggestions regarding the relationship between member’s satisfaction and the lecturers are received through in-depth interviews. Firstly, based on the summary of the results, members have different preferences regarding the lecturers’ characteristics. For instance, some members prefer gentle, outgoing, and strict lecturers while others pay more attention to whether their professional knowledge has improved from each lecture and whether they have obtained more professional abilities and enhanced them. Secondly, the learning environment is also very important. Members prefer lecturers who are passionate, goal-driven, out-going and lively. In addition, it would be a plus if the lecturers also have the ability to create a stimulating learning environment to motive the members to learn and improve the training performance.
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Farisa, Almira. "An assessment of e-service quality, customer satisfaction, and customer trust on customer behavior in online shopping." Master's thesis, 2018. http://hdl.handle.net/10071/17263.
Full textAbstract:
This purpose of this dissertation is to synthesize existing insight about e-service quality
in online business and develop new visions that helps manager to understand the most
important dimensions of e-service quality that have impact on customer satisfaction, customer
trust, and customer behavior. This study focus on the impact of e-service quality of Indonesian
e-commerce. This study tested the four-dimensions of e-service quality that better predict
customer behavior. The result was expected to extend the insight about country culture
difference might have different relevance of e-service quality attributes.
Data from an online survey of 355 Indonesian online consumers were used to test the
research model. Structural equation modelling technique was used to test the research model.
The analytical result showed that three dimensions of e-service quality: website design,
security/privacy, and fulfilment positively affect overall e-service quality. Meanwhile
customer service is not significantly related to overall e-service quality. Later, overall e-service
quality is significantly related to customer satisfaction and customer trust. This study also
tested the impact of customer satisfaction and customer trust on customer behavior such as
repurchase intention, word of mouth, and site revisit. Result indicate customer satisfaction and
customer trust had a positive impact on customer behavior.O objetivo desta dissertação é sintetizar a percepção existente sobre a qualidade do serviço eletrónico em negócios on-line e desenvolver novas visões que ajudem o gestor a entender as dimensões mais importantes da qualidade do serviço eletrónico que têm impacto na satisfação, confiança e comportamento do cliente. Este estudo foca o impacto da qualidade do serviço eletrónico do comércio eletrónico na Indonésia, tendo testado as suas quatro dimensões de qualidade que melhor prevêem o comportamento do cliente. Pretende-se que os resultados obtidos permitam percepçionar melhor a diferença que a cultura do país pode ter na relevância dos diferentes atributos de qualidade do serviço eletrónico. Dados recolhidos de 355 consumidores on-line indonésios foram usados para testar o modelo conceptual mediante a aplicação de modelação de equações estruturais. Os resultados mostraram que três dimensões da qualidade do serviço eletrónico, designadamente design do site, segurança / privacidade e atendimento afetam positivamente a qualidade geral do serviço eletrónico. O atendimento ao cliente não está significativamente relacionado à qualidade geral do serviço eletrónico. Adicionalmente, a qualidade geral do serviço eletrónico está significativamente relacionada com a satisfação e com a confiança do cliente. Este estudo também testou o impacto da satisfação e da confiança do cliente no seu comportamento, bem como a intenção de recompra, o passa-palavra e a revisitação do site. O resultado indica que a quer a satisfação quer e a confiança do cliente tiveram um impacto positivo no seu comportamento.
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Yang, Yu-Lun, and 楊昱倫. "The relation between the accounting firms and the quality of financial reports: From the prospective of customer relationship management." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/xer47c.
Full text
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Mai, Ying-Shih, and 麥英士. "A Studys of Health Food Consumer Risk Aattitudes, Mental Accounting, Conformity Behavior to Customer Perceived Value and Experiential Marketing." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/668ue6.
Full textAbstract:
碩士國立高雄應用科技大學
財富與稅務管理系碩士在職專班
102
Due to the improvement of medication and living quality, people gradually change their health concept from cure disease to prevent it. People start to use nutrition to strong their body. Nowadays, even the direct selling companies who don’t buy any advertisement start showing their nutrition on television. Taiwan has stepped into the aging population society, which nutrition is getting essential. Carbone(1990) propose the future marketing strategy that it is more important for a company to provide customer product using experience than product service. This will enhance the customer’s royalty of product. Therefore, this research will focus on the Customer perceived value of product and discuss the relationship between attitude of risk, mental accounting, conformity behavior, and Customer perceived value. This research will target on people who has the shopping experience of nutrition in Taiwan, so the customer in Taiwan is the population. Due to the limit of time, human resource, and money, this research using the convenience sampling with the questionnaire. Hoping this way could have useful data of customer to understand the behavior of buying nutrition, and to understand weather the Customer perceived value, risk, and mental accounting and will change customer’s willing. This research shows that the Customer perceived value will be affected by attitude of risk and mental accounting remarkably for people who has different perceived value of product, price, behavior, emotional reaction, reputation or hand on experience.
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Yu, Chia-Jou, and 余佳柔. "The Relationship among the Internal Marketing, Service Quality and Customer Satisfaction of the Small and Medium Sized Accounting Firm." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/p838qm.
Full textAbstract:
碩士淡江大學
會計學系碩士班
102
In recent years, the global impact of the unfolding economic crisis coupled with the tide of free trade have meant that the Taiwan small and medium enterprises (SMEs) are faced with severe challenges in the operating, combined with the import factors such as international financial reporting standards (IFRS), push the small and medium sized accounting firms more competitive. Therefore, the accounting firms how to use internal marketing or management techniques to improve the service quality and customer satisfaction, and to maintain sustainable partnerships, promote the operation performance is an important issue. The research applies questionnaire survey to investigate the effects of the internal marketing in small and medium sized accounting firms on their clients’ perceptions of their service quality and customer satisfaction. The finding indicated that the extent of management support in accounting firms has a negative impact on clients’ perception of assurance, but the internal communication in those accounting firms has a positive impact on it. The extent of training and education in accounting firms has a positive impact on the perception of the firms’ understanding and interactive customer satisfaction. Furthermore, the perception of the firms’ understanding is a partially mediated on the relationship between training and education and interactive customer satisfaction. The five dimensions of service quality, responsiveness, reliability, assurance, understanding and tangible which have a positive effects on their interactive satisfaction. And the clients’ perceptions of the firms’ reliability, assurance, understanding and tangible of the firms’ service quality have positive effects on their benefits satisfaction.
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Hooi, Kar-Mun, and 許嘉雯. "The Relationship between Customer Bargaining Power and Supplier’s Cash Holdings: The Moderate Effect of Accounting Conservatism and Corporate Governance." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/42685826911495895053.
Full textAbstract:
碩士國立中興大學
會計學研究所
103
This study first examines how bargaining advantages of major customers to affect the cash holdings of suppliers. After considering the accounting conservatism of the suppliers, this study also examines whether the relationship between bargaining power of major customers and cash holdings is influenced by the accounting conservatism. After that, we investigate whether the accounting conservatism of suppliers can be replaced by corporate governance to explain the relationship between bargaining power of major customers and cash holdings. Finally, this study uses the differences of corporate governance to examine how they affect the bargaining power of major customers and cash holdings of the suppliers. The empirical results show that the suppliers with lower accounting conservatism holds more cash. This study uses three different ways to measure the bargaining power of the suppliers’ major customers, and the results show that when a supplier’s customers have greater bargaining power, the supplier holds more cash too. The positive association between bargaining power of major customer and cash holdings of supplier becomes strong when the accounting conservatism of the supplier is poor, indicating that the supplier will hold more cash in this case. Finally, this study uses corporate governance to replace the accounting conservatism of the suppliers, and the results are generally consistent with the results of accounting conservatism. If a supplier has weaker corporate governance, the interaction between bargaining power of major customers and cash holdings of the supplier becomes strong so that the supplier might hold more cash. On the other hand, grouping the samples based on differences of corporate governance are consistent with the above results. When a supplier’s major customers have bargaining advantages, the supplier with weaker corporate governance will hold more cash. Otherwise, when a supplier’s major customers have bargaining advantages, the supplier with stronger corporate governance might hold less cash. The results indicate that suppliers with lower accounting conservatism or weaker corporate governance will hold more cash for precautionary motive.
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Ferreira, Rúben dos Santos. "Novos desafios do customer relationship management (CRM)." Master's thesis, 2012. http://hdl.handle.net/10071/6316.
Full textAbstract:
O presente Projeto Empresa tem por objetivo estudar e analisar o processo de implementação da política de Customer Relationship Management (CRM) no Automóvel Club de Portugal, assim como, as respetivas necessidades da envolvente do clube no sentido de potenciar a angariação de novos sócios, permitir uma perceção adequada no desenvolvimento de novos produtos, reestruturar produtos/serviços existentes, mas acima de tudo, fidelizar e reter os sócios atuais.
Através da aplicação do Modelo Peppers & Rogers, serão apresentadas as diversas fases de uma correta implementação de um programa de marketing “One to One”, com o intuito de identificar os possíveis gaps de performance e novas propostas de valor para a atividade do clube.
Com a presente análise pretende-se, não só, melhorar o nível de produtos/serviços do clube e sua respetiva adequação às diferentes necessidades dos seus sócios, mas também apresentar uma melhoria do método de trabalho interno, facilitando processos entre departamentos, a melhoria dos processos de marketing e potenciar o nível de satisfação dos colaboradores, resultando na melhoria dos índices de produtividade.This project aims to study and analyze the process of CRM implementation philosophy at Automóvel Club de Portugal. The ability of understanding the needs of the society and how to come close to these requirements are the key to get a successful CRM implementation, not only to attract new members, but also, to guarantee the satisfaction of those who have already joined the club. This is a long journey that requires a continuous improvement of products and services to fulfill or exceed our member’s expectation. Based on the study of the Peppers & Rogers Model it is possible to present a step-by-step suitable process for implementing a “One to One” marketing strategy, by identifying opportunities to improve the performance and search for new added value in products or services. With the present analysis we intend not only to look for the best suitable products and services to our members but also to provide an improved method of internal work among departments, by developing marketing processes and enhance the level of employee satisfaction that will become in best productivity rates.
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Pietrasz, Alicja. "Achieving hostel guest satisfaction: Customer experience approach." Master's thesis, 2013. http://hdl.handle.net/10071/6647.
Full textAbstract:
This thesis focuses on Tourism sector (youth hostel holiday accommodation) and it is led by the marketing strategy that has been recently adopted in most sectors as well in tourism that is Relationship Marketing.
Recently, youth travel is a growing sector, but there is still lack of studies related to it. The objective of this study is to identify the factors that build the customer experience within the Youth Hostel sector and investigate the factors that have impact on it. A theoretical framework was developed for this study. The customer experience has been defined according to the Shaw’s Customer Experience Hierarchy of Needs Theory. Following expectancy-disconfirmation theory of Oliver (1980), experiences were divided in expected and received by customer. The gap between what customer expects and receives is actually perceived as the obtained service, which is a base for customer satisfaction.
The study utilises two surveys as data collection tools. They were distributed in five European hostels and they contained questions related to the customer needs, according to Shaw’s Theory, and were divided in four groups (as layers). The data were analysed using quantitative methods.
The main practical implication of the thesis is that it provides guidelines for the hostel management, to create customer satisfaction, through improving customer experience. The results emphasize the importance of staff performance. Another finding is that the length of the stay has an important impact on the expectations of the youth travellers. People that stay longer are more involved in the hostel choice.A presente tese incide sobre o setor do Turismo (alojamento de férias em pousada de juventude), sob o ponto de vista da estratégia de marketing que tem sido recentemente adotada na maior parte dos setores e também no turismo, o Marketing Relacional. Recentemente, o turismo juvenil tem-se revelado um setor em crescimento, mas ainda há alguma escassez de estudos que lhe estejam relacionados. O objectivo deste estudo é o de identificar os fatores que compõem a experiência do cliente no sector das Pousadas de Juventude e investigar o respectivo impacto. A investigadora escolheu as unidades de negócio das Pousadas de Juventude independentes como objeto da investigação. Foi desenvolvido um quadro teórico para este estudo. A experiência do cliente foi definida de acordo com a Teoria da Hierarquia de Necessidades de Experiência do Consumidor, de Shaw, e dividida em quatro componentes principais (ou níveis). Segundo a teoria da expectativa-desconfirmação de Oliver (1980), as experiências do cliente foram divididas entre esperadas e obtidas. A diferença entre o que o cliente espera e o que recebe é na realidade apercebida como o serviço obtido, o qual é uma base para a satisfação do cliente. O estudo utiliza dois questionários como ferramentas de recolha de dados, que foram distribuídos em cinco pousadas europeias. Os questionários continham questões relacionadas com as necessidades do cliente, de acordo com a Teoria de Shaw, as quais estavam divididas por quatro grupos (referentes aos níveis de necessidade). Os dados foram analisados pela aplicação de métodos quantitativos. A principal implicação prática desta tese é a de que ela disponibiliza linhas de orientação para a gestão das pousadas, de forma a criar satisfação no cliente, através da melhoria da respectiva experiência. Os resultados realçam a importância do desempenho do staff. Outro resultado aponta para que a duração da estadia tenha um impacto importante nas expectativas dos jovens viajantes. Os que planeiam permanecer mais tempo apresentam um maior envolvimento na escolha da pousada.
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Mendes, Ana Catarina Rodrigues. "Kidzania Lisbon: Customer loyalty programme with partners." Master's thesis, 2014. http://hdl.handle.net/10071/8962.
Full textAbstract:
Target customer strategies to improve service, building loyalty and growing wallet share are common practices that are becoming popular in the entertainment industry.
KidZania Lisbon, a family “edutainment” centre, acknowledge the importance of putting in practice a CRM strategy, having a particular interest in designing a customer loyalty programme with partners. When sustainably designed, customer loyalty programmes are not only a tool for tracking and influencing consumer behaviour but also a mean for deepening a brand´s relationship with its consumers, particularly the most strategic. Indeed, being the first to establish a kid-specific loyalty programme in Portugal may give KidZania Lisbon a competitive advantage.
To carry out this investigation the multiple case study method was used, with a qualitative approach to data collection. This paper describes the application of loyalty programmes with partners in a selected company by examining that precise organization at the forefront of loyalty thinking. Issues involving its approach and decisions to these programmes were conducted in order to draw some conclusions and suggestions for KidZania Lisbon´s customer loyalty programme. Above all, this Dissertation seeks to provide several recommendations on how to design a customer loyalty programme with partners. Finally, the purpose of this work is to provide a general understanding of the rationale, elements, benefits and procedures associated with a customer loyalty programme with partners.Implementar metodologias direcionadas para os diferentes tipos de clientes com especial enfoque na melhoria dos serviços por via da fidelização, são estratégias empresariais que emergem na indústria do entretenimento e que visam, por parte destas, aumentar a quota de mercado. KidZania Lisboa, centro familiar de “edutainment”, antevendo a necessidade de desenvolver uma estratégia de CRM, decidiu perceber a importância de desenvolver um programa de fidelização com parceiros. Consciente, de que, tal programa, quando utilizado de forma sustentada, radica fundamentalmente no estabelecimento de relações profundas entre a marca e o consumidor, especialmente aqueles que são mais estratégicos. Na verdade, sendo a primeira a estabelecer um programa de fidelização em Portugal para crianças, poderá dar à KidZania Lisboa uma vantagem competitiva. Para levar a cabo esta investigação foi usado um estudo de caso múltiplo, com uma abordagem qualitativa. Este estudo descreve a aplicação de programas de fidelização numa empresa selecionada através da análise dessa organização em termos de pensamento de fidelização. Aspetos envolvendo a sua abordagem e decisões no que diz respeito a este tipo de programas foi realizado de modo a chegar a algumas conclusões e recomendações para o programa de fidelização da KidZania Lisboa. Acima de tudo, esta Dissertação procura fornecer um conjunto de sugestões para a construção de um programa de fidelização com parceiros. Finalmente, o objetivo deste trabalho é o fornecimento de um entendimento geral acerca dos elementos, dos benefícios e dos procedimentos associados a um programa de fidelização com parceiros.
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Vanoverbeke, Audrey Monique Pascale. "Country-of-origin and customer purchasing decision." Master's thesis, 2021. http://hdl.handle.net/10071/23072.
Full textAbstract:
2020 was a year of many challenges in business world from presidential elections, Covid-19 crisis to the moral conflict between Turkey and EU.
Those crises differ in nature but led many individuals to question the importance of national industries and supply chain.
Country-of-origin effect (to be called COO) argues that some factors are operating at the individual consumer’s psychological level when it comes to purchase a product, or judge someone. Stereotypes have a lot to play in this concept and will be looked at when it comes to understand the roots or this psychological bias.
This paper addresses the concept and the roots of the country-of-origin effect, then will look at the concept of customer purchasing decision and how it can be influenced by the COO. This study will be conducted with concerns for the food industry as it has become a hot topic for managers in this sector. In addition to narrowing on the food industry, this paper will try to demonstrate that generational segmentation is to consider when looking at that impact COO has on purchasing decision.
To do so we will be launching a questionnaire so to gather data regarding people purchasing behaviour in the light of country-of-origin.
This paper found out that even though COO is one of the major factor people consider when buying food related goods, the impact of COO effect differs depending on generations individuals belong to and the region the food-related good originates from.2020 foi um ano de muitos desafios no mundo dos negócios. Essas crises diferem em natureza, mas levaram muitos indivíduos a questionar a importância das indústrias nacionais e da cadeia de suprimentos. O efeito do país de origem (COO) argumenta que alguns fatores estão operando no nível psicológico do consumidor individual quando se trata de comprar um produto ou julgar alguém. Os estereótipos têm muito a jogar neste conceito e serão examinados quando se trata de compreender as raízes ou esse viés psicológico. Este artigo aborda o conceito e as raízes do efeito país de origem e, em seguida, examinará o conceito de decisão de compra do cliente e como ela pode ser influenciada pelo COO. Este estudo será conduzido com preocupações para a indústria de alimentos, uma vez que se tornou um tema quente para os gestores deste setor. Além de estreitar na indústria de alimentos, este artigo tentará demonstrar que a segmentação geracional deve ser considerada quando se olha o impacto que o COO tem na decisão de compra. Para isso, lançaremos um questionário com o objetivo de reunir dados sobre o comportamento de compra das pessoas em função do país de origem. Este artigo descobriu que, embora o COO seja um dos principais fatores que as pessoas consideram ao comprar bens relacionados a alimentos, o impacto do efeito COO difere dependendo da geração a que os indivíduos pertencem e da região de origem do bem relacionado a alimentos.
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Arrimar, André Cardim Farinha. "Company intelligence across customer life cycle." Master's thesis, 2017. http://hdl.handle.net/10071/15683.
Full textAbstract:
In a world with highly competitive markets, how do companies retain their customers? What
influences a customer loyalty to a company and which are the causes that make him leave? Is
there a secret formula for success?
Many companies are still focused on the attraction of new clients rather than looking to invest
on the maintenance of the relationships already established. The identification of the main
causes why a customer breaks his life cycle inside an organization is, perhaps, one of the studies
with major impact to increase customers' retention periods and in consequence, companies’
profitability.
This research is applied to a Portuguese consultancy company, WINNING Scientific
Management, where almost 50% of the sent proposals are won. However, demand and ambition
are huge and in a mood of continuous improvement, there is a will to improve even more this
results. The goal of this research is to identify measures so that it will be possible to increase
customers’ life cycle, by mitigating the causes that lead those clients to reject services
proposals.
It was possible to conclude that causes like Lost of interest, Budget, Customer preferred a
competitor’s service or Unqualified resources are the ones that outstand, having been defined a
set of recommended actions that go from changes on the commercial processes and
methodology to team specialization by industry, or even to reinforce/restructure the recruitment
competency centre.Num mundo com mercados cada vez mais competitivos, como retêm as empresas os seus clientes? O que influencia a sua lealdade a uma empresa e o que o faz abandoná-la? Haverá uma fórmula mágica para o sucesso? Muitas são as organizações que continuam focadas na atração de novos clientes ao invés de procurarem investir na manutenção das relações já existentes. Identificar as causas que levam um cliente a interromper o seu ciclo de vida dentro de uma organização é, talvez, dos estudos com maior impacto no aumento dos períodos de retenção dos clientes e consequentemente da rentabilidade de uma empresa. Esta investigação aplica-se à consultora portuguesa WINNING Scientific Management, onde quase 50% das propostas enviadas são ganhas. No entanto, a exigência e ambição são enormes e numa ótica de melhoria contínua, pretendem-se melhorar ainda mais estes números. Com este estudo pretendem-se identificar medidas que tornem possível aumentar o ciclo de vida dos seus clientes combatendo as causas que o levam a rejeitar propostas de serviços e a interromper o seu ciclo de vida. Foi possível concluir que causas como Perda de Interesse, Orçamento, Preferência por um concorrente ou Recursos não qualificados são as que mais se destacam, tendo sido definidas um conjunto de ações recomendadas que vão desde alterações aos processos e metodologia comercial, à especialização por indústria da equipa ou até mesmo à reestruturação/reforço da área de recrutamento.
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郭友仁. "The Relationship between Service Quality and Customer Satisfaction-A Case Study on An Accounting and Statistics Department of Military Reserve Unit." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/y64g44.
Full textAbstract:
碩士美和科技大學
企業管理系經營管理碩士班
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The purpose of this research is to investigate the relationship between service quality and customers’ satisfaction of national army accounting department. This research compiled literature variables and explored correlation for those who accepted service from national army accounting department. A total of 314 valid questionnaires were obtained through the paper and online questionnaire methods. The statistic software SPSS was used to approach descriptive statistics, reliability analysis, validity analysis, factor analysis, regression analysis and so on. National Army Accounting Department can enhance service quality to increase customer satisfaction. For example, National Army Accounting Department can enhance tangible to increase customer satisfaction, strengthen reliability to increase customer satisfaction, promote responsiveness to increase customer satisfaction, enhance assurance to increase customer satisfaction, and stress empathy to increase customer satisfaction.
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Liang, Zhong. "Approach to C2F2C (customer to factory to customer) strategy: a case study of the Fanqing Furniture Company." Doctoral thesis, 2019. http://hdl.handle.net/10071/22689.
Full textAbstract:
Hotel furniture manufacturers, as key components of modern service industry, have become leading service companies concerning China's economic development. Consumer-driven business model and mass customization are becoming important direction of hotel furniture manufacturers’ transformation and upgrade.
In a context of fragmented competition and individualized customers’ demand, it is difficult to take advantage of the low cost and high efficiency of mass production, while meeting the customers’ individualized needs. Internet led business increases the difficulty of balancing the offer of large production and customization, because companies face a high cost (Customer to Factory), while the customers’ satisfaction is low (Factory to Customer). Finding a solution to this trade-off is not only a major challenge in the process of company model transformation, but also an important topic that has not yet been studied in depth.
Based on Fanqing Hotel Furniture Company’s empirical case of solving the contradiction between individualized demand and mass production, this thesis studies the evolution of hotel furniture manufacturers’ (HFM) innovation ecosystem and the value co-creation mode. The C2F2C (Customer to Factory to Customer) strategy of Fanqing was constructed based on both company innovation ecosystem theory and customer value co-creation theory. By implementing the C2F2C strategy, Fanqing has realized standardization, informatization and lean production, and also fulfilled customers’ needs and improved their satisfaction. The C2F2C strategy also helps to reduce costs and achieve value co-creation between the company and customers. This thesis explores an effective way to improve technological innovation ability and international competitiveness of HFM in China.As empresas de móveis para hotéis constituem um sector importante no desenvolvimento da indústria de serviços modernos, liderando já a indústria no desenvolvimento económico da China. Seguir um modelo de negócio de personalização em larga escala e orientação para o consumidor aponta ser uma direção significativa a tomar para a transformação e inovação das empresas de serviços. Face à concorrência individualizada e fragmentada na procura de clientes da indústria hoteleira, é difícil oferecer ao cliente uma personalização em larga escala, que permita atingir as vantagens de baixo custo e alta eficiência de produção em volume, atendendo simultaneamente à personalização das necessidades de cada cliente. Na comercialização pela internet é mais difícil equilibrar a oferta de uma produção em larga escala e personalizada, porque é elevado o custo em C2F, mas em contrapartida baixo o nível de satisfação do cliente em F2C. Como suporte empírico, esta tese analisou o caso da empresa de Móveis para Hotéis Fanqing, que resolveu a contradição entre procura individualizada e produção de massa em grande escala, permitindo estudar a evolução para um ecossistema inovador e de criação conjunta de valor entre empresas de móveis e clientes nesta industria de mobiliário para hóteis (HFM). A estratégia da relação cliente para fabricante e deste para cliente (C2F2C) da Fanqing foi desenvolvida com base nas teorias da inovação do ecossistema e da criação de valor conjunta. Ao implementar a estratégia de C2F2C, a Fanqing operou tanto a standardização, a informatização e a produção lean, como a satisfação do cliente preenchendo as suas necessidades. A estratégia C2F2C permite reduzir custos e potencia a criação conjunta de valor entre fabricantes e clientes, explorando uma maneira eficaz de melhorar a capacidade de inovação tecnológica e a competitividade internacional das empresas de móveis para hotéis da China.
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Wang, Yingjie. "Customer value assessment of Sichuan Mobile." Doctoral thesis, 2012. http://hdl.handle.net/10071/6698.
Full textAbstract:
The present research aims to contribute with the evaluation and a segmentation index
criterion of the customer group value in order to improve knowledge to the
telecommunication industry, in value assessment and in market subdivision based on
customer value. This thesis gives practical instrument measure and guiding suggestions to a
deeper customer value assessment, combining characteristics of the communication industry
in China, based on outstanding domestic and foreign research results and taking the group
customers of China Mobile Sichuan Company.
A first brief crossing between theoretical backgrounds of customer value assessment,
segmentation concept and group customer, allowed the selection and choices of the
methodology and the variables that influence group customer value. The following empirical
step complemented the development of the assessment index system to calculate the group
customer value and the following cluster analysis. The results obtained included the industry
experts' experience, which help the identification of the 14 factors that influence the group
customer value and the data analysis from 2000 group customers, which has been extracted
from the mobile BOSS system. Factor analysis and analytic hierarchy process (AHP) method
are used to calculate weights of indexes.
Finally, based on current value, potential value, social value and the total value, clusters
with typical characteristics are discovered using K-means clustering method. And
corresponding marketing strategy is put forward.Esta tese avalia o Valor de grupos de clientes, no âmbito da grande empresa chinesa de telecomunicações móveis, a Sichuan Mobile. O presente estudo contribui para a análise da avaliação e segmentação de grupos de clientes, nomeadamente no mercado das telecomunicações. Este, sugere, ainda, um instrumento prático de medida; um índice de medida do valor de grupo de clientes é proposto e construído com base em análise de dados secundários do sector e do mercado chinês e primários baseados opiniões de peritos do sector e de resposta a um inquérito dos grupos de clientes da China Mobile. Após uma breve revisão do enquadramento teórico de conceitos inseridos na Gestão do Marketing, como Valor do Cliente, Segmentação e cliente-grupo, foram analisadas e seleccionadas as opções metodológicas e as variáveis que podem influenciar a avaliação do valor de um grupo de clientes. O desenvolvimento do índice de ponderação do valor de grupo de clientes foi elaborado após vários passos. Em primeiro lugar foram identificados, junto de peritos do sector, 14 factores que influenciam a avaliação do valor de grupo de clientes; Depois, efectuou-se um inquérito a 2000 grupos de clientes, retirados do sistema móvel BOSS da empresa Sichuan Mobile. Por fim realizou-se à base de dados obtida análises estatísticas como Análise Factorial e de Hierarquia (AHP), métodos que permitiram obter a ponderação do índice. Finalmente, com base no índice de valor corrente, valor potencial, valor social e valor total foram identificados os clusters. A análise destes clusters permitiu ainda sugerir estratégias de marketing em adaptação a cada cluster.