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Kundenprofitabilitätsrechnung in Dienstleistungsgeschäften — Konzeption und Umsetzung am Beispiel des Car Rental Business

Author

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  • Thomas M. Fischer

    (Handelshochschule Leipzig)

  • Tim Decken

    (Booz Allen & Hamilton)

Abstract

Summary The customer profitability analysis (CPA) fills a gap in the range of traditional management accounting tools. In this paper, a basic CPA model is presented and discussed which allows market-oriented, customer-focused firms to analyze customer profitability, reveal underlying causes and support operational and strategic decisions for a single business period. The effective use of this CPA model is demonstrated by applying it to the car rental business. In order to calculate the customer lifetime value, a dynamic CPA model is developed which by discounting future customer-specific cash flows enables senior management to make strategic decisions relating the acquisition and retention strategy for customer segments and to allocate internal resources efficiently.

Suggested Citation

  • Thomas M. Fischer & Tim Decken, 2001. "Kundenprofitabilitätsrechnung in Dienstleistungsgeschäften — Konzeption und Umsetzung am Beispiel des Car Rental Business," Schmalenbach Journal of Business Research, Springer, vol. 53(3), pages 294-323, May.
    • Handle: RePEc:spr:sjobre:v:53:y:2001:i:3:d:10.1007_bf03372650
    DOI: 10.1007/BF03372650
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    References listed on IDEAS

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    1. Stephen Godfrey & Ramon Espinosa, 1996. "A Practical Approach To Calculating Costs Of Equity For Investments In Emerging Markets," Journal of Applied Corporate Finance, Morgan Stanley, vol. 9(3), pages 80-90, September.
    2. Donald R. Lessard, 1996. "Incorporating Country Risk In The Valuation Of Offshore Projects," Journal of Applied Corporate Finance, Morgan Stanley, vol. 9(3), pages 52-63, September.
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