The Profit and Loss Accounting Method to Propel the Management of the Key Customer in the Coach Industry
With the main problems which exist on the key customer management and the characteristics of high costs and high returns on the domestic coach industry, then it is necessary to further grade the key customers who are confirmed based on the ABC classification through the profit and loss accounting method. To identify the real key customers, which is in order to realize the benefit development of the customers and optimize configuration of the enterprise resources, and finally the enterprise realizes the benefit development. The analysis results of this paper show that: it is necessary for the coach enterprises to grade the key customers, so that it can better control the enterprise cost and realize the goal of enterprise profit by identifying and managing the real key customers from the perspective of cost control.
Yungang Li, Pengcheng Wang, Liqun Ai, Xiaoming Sang and Jinglong Bu
L. Han and C. L. Lin, "The Profit and Loss Accounting Method to Propel the Management of the Key Customer in the Coach Industry", Advanced Materials Research, Vols. 291-294, pp. 3221-3224, 2011