Customer accounting with budgets and activity-based costing: a case study in electronic commerce
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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in: International Journal of Strategic Management, Jahrgang 14, Nr. 2, 2014, S. 25-36.
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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TY - JOUR
T1 - Customer accounting with budgets and activity-based costing
T2 - a case study in electronic commerce
AU - Lueg, Rainer
AU - Malmmose, Margit
PY - 2014
Y1 - 2014
N2 - This case study deals with an unexpected budgetary loss of an online wine trader. It can serve both as a discussion basis in class as well as an exam for advanced Master students in management, marketing, and accounting. The case illustrates how variance analysis and Activity-based Costing help managers to better understand the different profitability of customer groups in their portfolios. The rather open questions at the end of the case study allow for an adjustment to the level of knowledge of the students. They also serve the purpose to raise students’ awareness for the limits of customer accounting. Students will need to reflect on how a mechanical application of customer profitability analysis can lead to dysfunctional decisions that run counter to a company’s business model.
AB - This case study deals with an unexpected budgetary loss of an online wine trader. It can serve both as a discussion basis in class as well as an exam for advanced Master students in management, marketing, and accounting. The case illustrates how variance analysis and Activity-based Costing help managers to better understand the different profitability of customer groups in their portfolios. The rather open questions at the end of the case study allow for an adjustment to the level of knowledge of the students. They also serve the purpose to raise students’ awareness for the limits of customer accounting. Students will need to reflect on how a mechanical application of customer profitability analysis can lead to dysfunctional decisions that run counter to a company’s business model.
KW - Management studies
KW - Customer Accounting
KW - Customer Profitability Analysis
KW - budget
KW - variance analysis
KW - business model
KW - management accounting
KW - e-commerce
KW - trade
KW - case study
KW - teaching notes
KW - shareholder value
KW - dysfunctional decision making
U2 - 10.18374/IJSM-14-2.3
DO - 10.18374/IJSM-14-2.3
M3 - Journal articles
VL - 14
SP - 25
EP - 36
JO - International Journal of Strategic Management
JF - International Journal of Strategic Management
SN - 1555-2411
IS - 2
ER -