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Wykorzystanie narzędzi do zarządzania rentownością klientów na rynku wyrobów włókienniczych w Bośni i Hercegowinie
Języki publikacji
Abstrakty
The modern market puts new demands on companies in terms of customer segmentation and relations with them. Companies facing the pressure of globalisation must adopt new views in the domain of adaptation of all functions in the company, which have a trend of integration, including the function of marketing and that of accounting. One of the results of the integration of company functions is, among others, the concept of customer profitability management. The subject of this paper is analysis of the profitability management tools of domestic companies operating on the textile market of Bosnia and Herzegovina. The aim of the paper is to point out the necessity of applying customer profitability management tools as one of the ways that companies adapt better to changes that occur on the textile market of Bosnia and Herzegovina. The methods used in this paper are analysis, synthesis, and generalisation in the part related to the literature review. Statistical methods are used for analysis of data collected on the basis of research conducted on a simple random sample of domestic companies operating on the textile market of Bosnia and Herzegovina.
Współczesny rynek stawia nowe wymagania firmom w zakresie segmentacji klientów i relacji z nimi. Firmy borykające się z presją globalizacji muszą przyjąć nowe poglądy w dziedzinie adaptacji wszystkich funkcji w firmie, które mają tendencję do integracji, w tym funkcję marketingu i księgowości. Jednym z efektów integracji funkcji firmy jest między innymi koncepcja zarządzania rentownością klienta. Przedmiotem pracy była analiza narzędzi zarządzania rentownością krajowych firm działających na rynku tekstylnym Bośni i Hercegowiny. Celem pracy było zwrócenie uwagi na konieczność zastosowania narzędzi zarządzania rentownością klientów jako jednego ze sposobów lepszego dostosowywania się firm do zmian zachodzących na rynku tekstylnym Bośni i Hercegowiny. W pracy zastosowano analizę, syntezę i uogólnienie w części związanej z przeglądem literatury. Do analizy danych zebranych na podstawie badań przeprowadzonych na prostej losowej próbie firm krajowych działających na rynku tekstyliów Bośni i Hercegowiny wykorzystano metody statystyczne.
Czasopismo
Rocznik
Strony
8--13
Opis fizyczny
Bibliogr. 37 poz., tab.
Twórcy
autor
- University of East Sarajevo,Faculty of Economics Brcko,Department of Statistics, Brcko, Bosnia and Herzegovina
autor
- University of East Sarajevo,Faculty of Economics Brcko,Department of Statistics, Brcko, Bosnia and Herzegovina
autor
- University of East Sarajevo,Faculty of Economics Brcko,Department of Marketing and Management, Brcko, Bosnia and Herzegovina
Bibliografia
- 1. Ajupov A A, Kurilova A A, Ivanov D U. Formation of Financial Planning for the Automotive Industry. Mediterranean Journal of Social Sciences 2015; 6(1 S3): 40.
- 2. Almeida A, Cunha J. The implementation of an Activity-Based Costing (ABC) system in a manufacturing company. Procedia Manufacturing 2017; 13: 932-939.
- 3. Anderson S W, Young S M. The impact of contextual and process factors on the evaluation of activity-based costing systems. Accounting, Organizations and Society 1999; 24(7): 525-559.
- 4. Becker S D, Wald A et al. The Role of Perceived Attributes for the Diffusion of Innovations in Cost Accounting: The Case of Activity-Based Costing. Comptabilité-Contrôle-Audit 2015; 21(1): 105-137.
- 5. Busco C, Quattrone P. Exploring how the Balanced Scorecard engages and unfolds: Articulating the visual power of accounting inscriptions. Contemporary Accounting Research 2015; 32 (3): 1236-1262.
- 6. Carolfi I A. ABM can improve quality and control costs. CMA Magazine 1996; 70(4): 12-16.
- 7. Charkha P G, Jaju S B. Identification of Performance Measures for Textile Supply Chain: Case of Small & Medium Size Enterprise. International Journal of Supply Chain Management 2015; 4(3).
- 8. Coe N, Letza S. Two decades of the balanced scorecard: A review of developments. The Poznan University of Economics Review 2014; 14(1): 63.
- 9. Cobbold I,Lawrie G. The development of the balanced scorecard as a strategic management tool. Performance measurement association 2002.
- 10. Cooper D J, Ezzamel M, Qu S Q. Popularizing a management accounting idea: The case of the balanced scorecard. Contemporary Accounting Research 2017.
- 11. Cizmic E, Crnkic K. Enhancing organizational effectiveness and efficiency through balanced scorecard application. Problems and Perspectives in Management (open-access) 2010; 8(4-1).
- 12. Duh R R, Lin T W, Wang W Y, Huang C H. The design and implementation of Activity-Based Costing: a case study of a Taiwanese textile company. International Journal of Accounting & Information Management 2009; 17(1): 27-52.
- 13. Gering M. Activity based costing and performance improvement, Management Accounting 1999.
- 14. Hoozée S, Hansen S. A comparison of activity-based costing and time-driven activity-based costing. Journal of Management Accounting Research 2014.
- 15. Hughes A. ABC/ABM–activity-based costing and activity-based management: A profitability model for SMEs manufacturing clothing and textiles in the UK. Journal of Fashion Marketing and Management: An International Journal 2005; 9(1): 8-19.
- 16. Grandys E, Grandys A. Develop-ment of Polish Textile-Clothing Industry and Cross-Culture Management. FIBRES & TEXTILES In Eastern Europe 2011; 19, 4 (87): 8-13.
- 17. Gunasekaran A, Marri H B, Yusuf Y Y. Application of activity-based costing: some case experiences. Managerial Auditing Journal 1999; 14(6): 286-293.
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- 19. Jeans M, Morrow M. The practicalities of using activity-based costing. Management Accounting 1989; 67(10): 42-44.
- 20. Kaplan R S, Norton D P. The balanced scorecard measures that drive performance. Harvard Business Review 1992.
- 21. Kaplan R S, Norton D P. Mastering the mangement system. Harvard Business Review 2008; 86(1): 62-77.
- 22. Karabay G, Kurumer G. Managing through Strategic Performance Management in Apparel Companies. Fibers & Textiles in Eastern Europe 2012; 20, 4(93): 13-19.
- 23. Kraus K, Lind J. The impact of the corporate balanced scorecard on corporate control – a research note, Management Accounting Research 2010; 21: 265-277.
- 24. Lohman C, Fortuin L, Wouters M. Designing a performance measurement system: a case study. European Journal of Operational Research2004; 156, 267–286.
- 25. Lueg K, Lueg R. The Balanced Scorecard and different Business Models in the textile industry–A case study. International Journal of Strategic Management 2013; 13(2): 61-66.
- 26. Mahal I, Hossain M A. Activity-Based Costing (ABC)–An Effective Tool for Better Management. Research Journal of Finance and Accounting 2015; 6(4): 66-74.
- 27. Martello M, Watson J G, Fischer M J. Implementing a balanced scorecard in a not-for-profit organization. Journal of Business & Economics Research (Online) 2016; 14(3): 61.
- 28. Masum M H, Fakir A A, Hossain M K. Industries: A Comprehensive Study from Bangladesh. Research Journal of Finance and Accounting 2017; 8(10).
- 29. Maqbool M H. A consolidated model for putting Balanced Scorecard into action in Pakistan's textile industry. Journal of Strategy and Performance Management 2015; 3(1): 40.
- 30. Morisawa T, Kurosaki H. Using the balanced scorecard in reforming corporate management systems. Nomura Research Institute Papers 2003; 71: 1-15.
- 31. Onat O K, Anitsal I, Anitsal M M. Activity based costing in services industry: A conceptual framework for entrepreneurs. The Entrepreneurial Executive 2014; 19: 149.
- 32. Park C S, Kim G T. An economic evaluation model for advanced manufacturing systems using activity-based costing. Journal of Manufacturing Systems 1995; 14(6): 439.
- 33. Rigby D, Bilodeau B. Management tools and trends 2011. available at: www.bain.com/ management_tools/home.asp (accessed 25.11.2017).
- 34. Rohani J M, Azman N A, Zakaria M H. Development of Activity-based Costing in Fabrication Company: A Case Study. Jurnal Mekanikal 2015; 38: 44-52.
- 35. Sharman P. A Practical Look at Activity-Based Costing, CMA Magazine 1990; 8-12.
- 36. Taylor J, Baines C. Performancemanagement in UK universities: implementing the BalancedScorecard. Journal of Higher Education Policy and Management 2012; 34, 2: 111-124.
- 37. Tjader Y, May J H, Shang J et al. Firm-level outsourcing decision making: A balanced scorecard-based analytic network process model. International Journal of Production Economics 2014; 147: 614-623.
Uwagi
PL
Opracowanie rekordu w ramach umowy 509/P-DUN/2018 ze środków MNiSW przeznaczonych na działalność upowszechniającą naukę (2018).
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.baztech-5ad5726e-d7f3-4873-9eb4-aac3e8ace91c