Customer accounting with budgets and activity-based costing: a case study in electronic commerce

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

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Customer accounting with budgets and activity-based costing : a case study in electronic commerce. / Lueg, Rainer; Malmmose, Margit.

in: International Journal of Strategic Management, Jahrgang 14, Nr. 2, 2014, S. 25-36.

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

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@article{a9dfedbd1b4a448dab2a436c3fada0d4,
title = "Customer accounting with budgets and activity-based costing: a case study in electronic commerce",
abstract = "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{\textquoteright} 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{\textquoteright}s business model.",
keywords = "Management studies, Customer Accounting, Customer Profitability Analysis, budget, variance analysis, business model, management accounting, e-commerce, trade, case study, teaching notes, shareholder value, dysfunctional decision making",
author = "Rainer Lueg and Margit Malmmose",
year = "2014",
doi = "10.18374/IJSM-14-2.3",
language = "English",
volume = "14",
pages = "25--36",
journal = "International Journal of Strategic Management",
issn = "1555-2411",
publisher = "International Academy of Business and Economics",
number = "2",

}

RIS

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 -

DOI