As plant develops, many industries＇ automatic level is very high leading to the increasing of indirect cost. Traditional costing methods, which use single standard of distributing indirect cost, cannot calculate cus-...As plant develops, many industries＇ automatic level is very high leading to the increasing of indirect cost. Traditional costing methods, which use single standard of distributing indirect cost, cannot calculate cus- tomer cost accurately and satisfy managers any more. This paper is aimed on solving the aforesaid problem. In this paper we propose the thought of evaluating customer cost by using activity based costing（ABC） and the tra- ditional model of customer lifetime value（CLV） to improve the CLV model, then analyze the difference of using both models through an empirical study. As a result, ABC can account customer cost more accurately so that the CLV can help managers evaluate customer more effectively.展开更多
基金supported by National Natural Science Fund under Grant No.71201125National Social Science Fund under Grant No.09CJY038+2 种基金General Humanities Social Science Research Program of Ministry of Education under Grant No.10XJC630002Project of Soft Science of Shaanxi Province under Grant No.2009KRM073Humanities Social Science and Management Perking Fund of Northwest Polytechnical University under Grant No.RW201208
文摘As plant develops, many industries＇ automatic level is very high leading to the increasing of indirect cost. Traditional costing methods, which use single standard of distributing indirect cost, cannot calculate cus- tomer cost accurately and satisfy managers any more. This paper is aimed on solving the aforesaid problem. In this paper we propose the thought of evaluating customer cost by using activity based costing（ABC） and the tra- ditional model of customer lifetime value（CLV） to improve the CLV model, then analyze the difference of using both models through an empirical study. As a result, ABC can account customer cost more accurately so that the CLV can help managers evaluate customer more effectively.
