Show simple item record

Customer profitability measurement and management

dc.contributor.advisorMalinić, Dejan
dc.contributor.otherMilićević, Vlade
dc.contributor.otherVeljković, Saša
dc.contributor.otherStevanović, Nikola
dc.creatorPobrić, Amira R.
dc.date.accessioned2016-06-11T12:17:45Z
dc.date.available2016-06-11T12:17:45Z
dc.date.available2020-07-03T08:31:03Z
dc.date.issued2016-02-11
dc.identifier.urihttp://eteze.bg.ac.rs/application/showtheses?thesesId=2931
dc.identifier.urihttp://nardus.mpn.gov.rs/handle/123456789/5465
dc.identifier.urihttps://fedorabg.bg.ac.rs/fedora/get/o:11160/bdef:Content/download
dc.identifier.urihttp://vbs.rs/scripts/cobiss?command=DISPLAY&base=70036&RID=47783695
dc.description.abstractStvaranje vrednosti za vlasnike predstavlja primarni cilj svake profitno orijentisane organizacije. Da bi se ostvario ovaj cilj potrebno je istovremeno zadovoljiti interese i ostalih stejkholdera, s tim da interesi različitih stejkholdera mogu biti međusobno suprotstavljeni, što otežava upravljanje preduzećem i njegovo usmeravanje ka ostvarenju željenih performansi. Pored interesa, različiti stejkholderi imaju različit značaj, moć i na raspolaganju različite instrumente za vršenje pritiska na preduzeće, ali po značaju i moći kupci i vlasnici se mogu staviti u istu ravan. Stvaranje vrednosti za kupce i za vlasnike je direktno uslovljeno i povezano. Stvoriti vrednost za vlasnike znači kreirati odgovarajući neto novčani tok iz kojeg će se isplatiti dividende i koji će osigurati sticanje kapitalnih dobitaka, pri čemu su kupci jedini stejkholderi koji kroz kupovinu proizvoda i usluga obezbeđuju preduzeću prihode i novčane prilive. Do kupovina proizvoda i usluga od strane kupaca, na kontinuiranoj osnovi, doći će samo ako su zadovoljeni njihovi interesi, odnosno ako je stvorena vrednost za njih, s tim da stvaranje vrednosti za kupce izaziva preduzeću troškove i novčane odlive, koji u slučaju neadekvatnog upravljanja mogu da premaše kreirane prihode odnosno novčane prilive. Iz toga sledi da je stvaranje vrednosti za kupce neophodan preduslov za stvaranje vrednosti za vlasnike, ali da stvorena vrednost za kupce ne garantuje da će biti stvorena i vrednost za vlasnike. Istovremeno uvažavanje interesa i kupaca i vlasnika moguće je postići kroz upravljanje profitabilnošću kupaca. Profitabilnost kupaca pokazuje da li je i u kojoj meri vrednost koja je isporučena kupcima transformisana u vrednost za vlasnike. Nije moguće postići profitabilnost kupaca ako prethodno nije stvorena vrednost za kupce, i nije moguće stvoriti dodatu vrednosti za vlasnike ako kupci nisu stvorili profit za preduzeće. Svaki kupac ne doprinosi podjednako profitabilnosti preduzeća. Obično, mali broj kupaca generiše velike dobitke ili velike gubitke, a najveći broj kupaca značajnije ne utiče na nivo profitabilnosti preduzeća.sr
dc.description.abstractCreating value for owners is the primary goal of any profit oriented organization. In order to achieve this goal, company have to simultaneously satisfy the interests of all stakeholders. Different stakeholders have different interests which can be conflicted and it makes difficult to manage the company and to accomplish the desired performance. Different stakeholders also have different level of significance, power and available instruments for doing pressure on the company, but according to importance and power, owners and customers can be put on the same level. Creating value for customers and owners is directly conditioned and connected. Creating value for owners implies creating of the appropriate net cash flow from which will be paid dividends and ensured capital gains. Customers are the only stakeholders who through the purchase of products and services provide revenue and cash inflow to the company. They will buy products and services on a continuous basis only if their interests are satisfied, i.e. if company create value for them. At the same time, creating customer value produces cost and cash outflow to the company. In case of bad customer relationship management, that cost might be bigger than revenue which customers create for the company. Hence creating customer value is essential precondition for creating owner value, but created customer value does not guarantee that will be created the value for the owners. The interests of customers and owners can be simultaneously respected through customer profitability management. Customer profitability indicates whether and to what extent the value that is delivered to the customers are transformed into value for the owners. It is not possible to achieve customer profitability if value for customers is not previously created and it is not possible to create owner value if customers did not previously create profit for the company. Each customer does not contribute equally to the profitability of the company. It is common to find that a small number of customers generate large gains or large losses, while the rest does not significantly affect the level of company’s profitability.en
dc.formatapplication/pdf
dc.languagesr
dc.publisherУниверзитет у Београду, Економски факултетsr
dc.rightsopenAccessen
dc.sourceУниверзитет у Београдуsr
dc.subjectkreiranje vrednostisr
dc.subjectvalue creationen
dc.subjectcustomer relationship managementen
dc.subjectcustomer accountingen
dc.subjectCustomer Profitabilityen
dc.subjectcustomer valuationen
dc.subjectupravljanje odnosima sa kupcimasr
dc.subjectračunovodstvo kupacasr
dc.subjectprofitabilnost kupacasr
dc.subjectvrednovanje kupacasr
dc.titleMerenje i upravljanje profitabilnošću kupacasr
dc.titleCustomer profitability measurement and managementen
dc.typedoctoralThesis
dc.rights.licenseBY-NC
dcterms.abstractМалинић, Дејан; Вељковић, Саша; Стевановић, Никола; Милићевић, Владе; Побрић, Aмира Р.; Мерење и управљање профитабилношћу купаца; Мерење и управљање профитабилношћу купаца;
dc.identifier.fulltexthttp://nardus.mpn.gov.rs/bitstream/id/4573/Pobric_Amira_R.pdf
dc.identifier.fulltexthttp://nardus.mpn.gov.rs/bitstream/id/4572/Disertacija2734.pdf


Files in this item

Thumbnail
Thumbnail

This item appears in the following Collection(s)

Show simple item record