Customer Accounting in Business Networks
Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
The constellation of the customer base has implications for the company’s future survivability. Within the business-to-business markets, the customer relationships are characterized by technical and organizational interfaces. Understanding the customer relationships and using customer accounting can provide information about how to prioritize among the customers in order to improve short-term and long-term profitability.
The framework by Lind and Strömsten (2006) where different customer accounting techniques are related to a typology over customer relationships is evaluated and further elaborated on in this thesis. The empirical findings both confirm the reasoning behind the framework and cause development potential. The relation of customer accounting techniques to different types of customer relationships is mainly confirmed by the study. Regarding the customer typology, the empirical findings bring forth proposed improvements; a grading of the technical and organizational interfaces of the customer relationship types is suggested.
Place, publisher, year, edition, pages
2014. , 44 p.
customer accounting, customer relationships, recourse interfaces, industrial network approach
IdentifiersURN: urn:nbn:se:uu:diva-246776OAI: oai:DiVA.org:uu-246776DiVA: diva2:794242
Subject / course
Bachelor Programme in Business and Economics