Der Beitrag einer relativen Einzel-, Prozesskosten- und Deckungsbeitragsrechnung zur Ermittlung von Kundenwerten – konzeptionelle Überlegungen und Gestaltungsempfehlungen

Business Relationship Management and Marketing

“…The aspects related to revenue are usually assumed to be associated with greater price willingness of the purchaser for customized bundled services, falling price elasticity for the customer over the course of the business relationship and/or an increase in the proportion of the supplier's revenue generated by customer spending (by concentrating the purchaser's procurement within one of the supplier's categories (potential for intensification) as well as by so-called "cross selling" or "up-selling", Hippner 2006; ). In regard to the costs of CRM, the expense incurred to create the infrastructure required, the additional costs resulting from collection, analysis and evaluation of data, any customization of service creation and the offering are all considered to contribute to increasing costs (for more on overhead and costs attributed to individual customers, refer to Reckenfelderbäumer and Welling 2006). Indirect benefit effects of single purchasers are emphasized as increasing customer value in addition to these direct revenue effects (Günter and Helm 2011;Hippner 2006).…”