Customer Profitability Measurement Models

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Customer Profitability Measurement Models

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dc.contributor.author Holm, Morten
dc.date.accessioned 2012-04-10
dc.date.accessioned 2012-04-10T12:12:26Z
dc.date.available 2012-04-10T12:12:26Z
dc.date.issued 2012-04-10
dc.identifier.isbn 9788792842510
dc.identifier.isbn 9788792842503
dc.identifier.issn 0906-6934
dc.identifier.uri http://hdl.handle.net/10398/8437
dc.description.abstract The purpose of this dissertation is to expand our understanding of the applicability and performance effects of different Customer Profitability Measurement (CPM) models across contexts. Customer profitability measurement has attracted increasing interest recently – mainly in the marketing literature. The vast majority of this research has been case-based. Consequently, the evidence in this field consists of a number of case demonstrations indicating that using CPM models can be beneficial in specific industries but only very limited cross-sectional research investigating the general relationships between the CPM model use, context and firm financial performance. Researching these relationships is expected to contribute to marketing as well as management accounting literatures but also to managers working with or planning to start working with CPM models in practice for two reasons: First, marketing managers are increasingly required to be accountable for the marketing investments they expect to make. A better understanding of which CPM models that are applicable in different contexts will contribute to more efficient resource utilization in firms. Second, the management accounting literature on CPM models is very scarce despite the fact that this area is a key priority in practice. Knowledge on how CPM models are adapted to fit the environment in which the firm operates will contribute to our understanding of how CPM models should be designed but also to the general school of contingency-based management accounting research. en_US
dc.format.extent 190 en_US
dc.language eng en_US
dc.publisher Copenhagen Business School en_US
dc.relation.ispartofseries PhD Series;12.2012
dc.title Customer Profitability Measurement Models en_US
dc.type phd en_US
dc.accessionstatus modt12apr10 lbjl en_US
dc.contributor.corporation Copenhagen Business School. CBS en_US
dc.contributor.department Institut for Regnskab og Revision en_US
dc.contributor.departmentshort RR en_US
dc.contributor.departmentuk Department of Accounting and Auditing en_US
dc.contributor.departmentukshort AA en_US
dc.idnumber 9788792842510 en_US
dc.publisher.city Frederiksberg en_US
dc.publisher.year 2012 en_US
dc.title.subtitle Their Merits and Sophistication across Contexts en_US


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