基于组织客户的成本构成与核算研究
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摘要
全业务运营环境下,组织客户成为各大运营商的主要利润贡献者,组织客户的成本体系构建及核算是组织客户价值评价及企业资源分配的重要依据。基于此,本文的主要研究内容和成果如下：
(1)基于企业价值链活动及组织客户消费行为特征,构建了组织客户成本体系
本文首先从企业客户关系管理活动及组织客户特点出发,解释了组织客户及组织客户成本的内涵。进而结合文献研究及专家访谈方法,从企业价值链作业活动出发,提出了组织客户成本体系,包括客户获取成本、客户交易支持成本、客户发展成本和客户维系成本四类一级成本项目,宣传费、联络费、产品生产成本、促销成本、信用管理成本等15项二级成本科目,本文对每一成本要素内涵及具体构成进行了详细的描述和解释,为实际的组织客户成本统计及核算奠定了基础。
(2)基于本文构建的组织客户成本体系,提出了组织客户成本核算的一般流程
基于以往有关客户成本核算方法的详细分析对比,本文选定作业成本法实施组织客户成本的核算。这主要是因为：①作业成本法可以满足核算精准度的需要；②作业成本法可满足以客户为对象的成本核算需要；③作业成本法还能同时满足实施客户成本管理的需要。同时,作业成本法相关的研究理论也已经取得了长远的发展,在国内外众多行业企业,如制造、金融、物流等企业,都得到了实践应用,因此本文拟定应用作业成本法实施组织客户成本的核算,并就相关的核算要素、核算原理及流程进行了阐述。实际上,基于作业成本法的组织客户成本核算所遵循的一般原理及流程,主要是以企业经营管理过程中的各项作业为过渡对象,根据作业消耗资源的情况将成本分摊至各作业中心,再依据作业成本动因追踪获得各项客户成本的形成和积累的过程,由此得出最终各组织客户群甚至单个组织客户的成本消耗量及消耗原因。
(3)结合电信行业运营特征,提出了针对电信组织客户的成本核算模型及核算流程
首先梳理电信企业当前的成本体系结构,基于成本项目特征及核算需要,本文将电信企业资源成本划分为市场线、管理线和网络线。依次将市场线及管理线相关成本可直接计入各作业成本库的项目直接划归至客户获取、客户交易、客户发展、客户维系四个作业成本库,再将同属于两个或以上作业中心的共享资源成本,按照相应的资源成本动因分配至各作业成本中心,进一步汇总并按照作业成本动因分配至各组织客户。网络线条相关成本由于与客户管理活动没有直接的资源消耗关系,因此还需要先分摊至各作业成本进而再依据客户对各业务的使用情况分摊至客户。最后将三个线条资源分摊至客户的成本汇总即得到了各组织客户的成本。
Under the circumstance of all business operation, the organizational customers have always been the major profit contributors. Furthermore, the building and assessment of the costs is the basement of value evaluation and source assignment. Accordingly, the principal contents and results of this paper are as follows:
(1) Built the organizational customer cost system based on the value chain actives of the enterprise and the characteristic of the organizational customer
By analyzing the enterprise value chain activities and characteristic of the organizational customer, the paper defined organizational customer and organizational customer costs. Then based on literature review and expert interviews, an organizational customer costs system was built and described in detail, involving customer acquisition costs, transaction costs, development costs and maintenance costs. The building of the cost system laid necessary foundation for the statistics and accounting of the organizational customer costs.
(2) Designed the general assessment process of the organizational customer cost based on the former cost system
Based on detailed analysis and comparison of previous customer cost accounting methods, the research selected Activity-Based Cost(ABC) to implement the accounting of organizational customer costs. This is mainly because:①ABC can meet the needs of high accuracy;②ABC can meet the needs of customer-targeted assessment and the implementation of cost management;③the related researches have been developed greatly and have been applied in manufacturing, finance, logistics, and many other industries in practical. Therefore, the article recommended the implementation of ABC to compute the organizational customer cost. Then the main concepts, accounting principles and processes were described in detail. Actually, followed the general principle and process of customer cost accounting, ABC mainly takes activities as the transition. The resources are allocated to different activities according to the consumption of the resource, and then the final object's costs are obtained by tracing the formation and accumulation of the activities'cost drivers.
(3) Proposed the cost assessment model for telecom organizational customer
Classified the telecom costs into three lines—market, management and network lines through the analysis of the current telecom cost system. Firstly, assigned the market and management line costs directly or indirectly through the resource cost drivers to the four activity cost centers and then to the final customers. Secondly, distributed the network line costs to different telecom services and then to the final customers by their usage. Finally, sum up the costs stemmed from the three resource cost lines to obtain the total organizational customer cost.
(1)基于企业价值链活动及组织客户消费行为特征,构建了组织客户成本体系
本文首先从企业客户关系管理活动及组织客户特点出发,解释了组织客户及组织客户成本的内涵。进而结合文献研究及专家访谈方法,从企业价值链作业活动出发,提出了组织客户成本体系,包括客户获取成本、客户交易支持成本、客户发展成本和客户维系成本四类一级成本项目,宣传费、联络费、产品生产成本、促销成本、信用管理成本等15项二级成本科目,本文对每一成本要素内涵及具体构成进行了详细的描述和解释,为实际的组织客户成本统计及核算奠定了基础。
(2)基于本文构建的组织客户成本体系,提出了组织客户成本核算的一般流程
基于以往有关客户成本核算方法的详细分析对比,本文选定作业成本法实施组织客户成本的核算。这主要是因为：①作业成本法可以满足核算精准度的需要；②作业成本法可满足以客户为对象的成本核算需要；③作业成本法还能同时满足实施客户成本管理的需要。同时,作业成本法相关的研究理论也已经取得了长远的发展,在国内外众多行业企业,如制造、金融、物流等企业,都得到了实践应用,因此本文拟定应用作业成本法实施组织客户成本的核算,并就相关的核算要素、核算原理及流程进行了阐述。实际上,基于作业成本法的组织客户成本核算所遵循的一般原理及流程,主要是以企业经营管理过程中的各项作业为过渡对象,根据作业消耗资源的情况将成本分摊至各作业中心,再依据作业成本动因追踪获得各项客户成本的形成和积累的过程,由此得出最终各组织客户群甚至单个组织客户的成本消耗量及消耗原因。
(3)结合电信行业运营特征,提出了针对电信组织客户的成本核算模型及核算流程
首先梳理电信企业当前的成本体系结构,基于成本项目特征及核算需要,本文将电信企业资源成本划分为市场线、管理线和网络线。依次将市场线及管理线相关成本可直接计入各作业成本库的项目直接划归至客户获取、客户交易、客户发展、客户维系四个作业成本库,再将同属于两个或以上作业中心的共享资源成本,按照相应的资源成本动因分配至各作业成本中心,进一步汇总并按照作业成本动因分配至各组织客户。网络线条相关成本由于与客户管理活动没有直接的资源消耗关系,因此还需要先分摊至各作业成本进而再依据客户对各业务的使用情况分摊至客户。最后将三个线条资源分摊至客户的成本汇总即得到了各组织客户的成本。
Under the circumstance of all business operation, the organizational customers have always been the major profit contributors. Furthermore, the building and assessment of the costs is the basement of value evaluation and source assignment. Accordingly, the principal contents and results of this paper are as follows:
(1) Built the organizational customer cost system based on the value chain actives of the enterprise and the characteristic of the organizational customer
By analyzing the enterprise value chain activities and characteristic of the organizational customer, the paper defined organizational customer and organizational customer costs. Then based on literature review and expert interviews, an organizational customer costs system was built and described in detail, involving customer acquisition costs, transaction costs, development costs and maintenance costs. The building of the cost system laid necessary foundation for the statistics and accounting of the organizational customer costs.
(2) Designed the general assessment process of the organizational customer cost based on the former cost system
Based on detailed analysis and comparison of previous customer cost accounting methods, the research selected Activity-Based Cost(ABC) to implement the accounting of organizational customer costs. This is mainly because:①ABC can meet the needs of high accuracy;②ABC can meet the needs of customer-targeted assessment and the implementation of cost management;③the related researches have been developed greatly and have been applied in manufacturing, finance, logistics, and many other industries in practical. Therefore, the article recommended the implementation of ABC to compute the organizational customer cost. Then the main concepts, accounting principles and processes were described in detail. Actually, followed the general principle and process of customer cost accounting, ABC mainly takes activities as the transition. The resources are allocated to different activities according to the consumption of the resource, and then the final object's costs are obtained by tracing the formation and accumulation of the activities'cost drivers.
(3) Proposed the cost assessment model for telecom organizational customer
Classified the telecom costs into three lines—market, management and network lines through the analysis of the current telecom cost system. Firstly, assigned the market and management line costs directly or indirectly through the resource cost drivers to the four activity cost centers and then to the final customers. Secondly, distributed the network line costs to different telecom services and then to the final customers by their usage. Finally, sum up the costs stemmed from the three resource cost lines to obtain the total organizational customer cost.
引文
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[2]菲利普·科特勒,营销管理,亚洲版,第三版,中国人民大学出版社,2005：3-38
[3]周振华,服务经济的内涵、特征及其发展趋势,科学发展,2010(7)：3-14
[4]Peter F. Drucker, The practice of management, Oxford:Elsevier Ltd,1955:29-35
[5]赵民,杨惠萍,寻找能赢利的客户群,经理人,2000(1)：68-69
[6]Stefen Wengler, Michael Ehret and Samy Saab, Implementation of Key Account Management: Who, why, and how:An exploratory study on the current implementation of Key Account Management programs, Industrial Marketing Management,2006(35):103-112
[7]Foster G. M. Gupta & L. Sjoblom, Customer profitability analysis:challenges and new directions, Journal of cost management,1996,10(1):5-17
[8]刘颖斐,客户作业成本法在客户关系管理中的运用,商业研究,2003(14)：48-50
[9]Robert C. Blattberg & John Deighton, Manage marketing by the customer equity,Harvard Business Review,1996(7-8):136-144
[10]Rust Roland T, Zeithaml Valance A. Lemon Katherine著,张平淡译,驾驭客户资产,企业管理出版社,2001：214-216
[11]苏文兵,周齐武,莫迁,客户盈利能力分析：基于客户成本的视角,当代财经,2008(10)：89-94
[12]R.E.Wayland, P.M.Cole, Customer connections:new strategies for growth, Harvard Business School Press,1997
[13]许建南,柯可,基于战略成本管理与作业成本法的客户管理分析,财会通讯,2008(2)：49-50
[14]Thorsten Wiesel,Bernd Skiera & Julian Villanueva, Customer equity:an integral part of financial reporting, Journal of Marketing, March 2008(72):1-14
[15]赵乾坤,何岑成,企业的客户成本,民营科技,2009(1)：116-117
[16]Joseph A Ness, Michael J Schroeck, Rick A Letendre, Willmar J Douglas, The role of ABM in measuring customer value, Strategic Finance,2001(3):44-60
[17]严文静,运用作业成本法对客户进行分类管理,新疆大学学报,2006(6)：13-15
[18]王峰,徐琴,张文平,运用作业成本法进行客户盈利能力分析的思考,沈阳农业大学学报,2008(6)：671-675
[19]康蕾,商业银行中小企业金融服务业务发展策略[硕十学位论文],上海：同济大学,2008年
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