A rejoinder to the commentaries on Professor Chambers' 1999 paper the poverty of accounting discourse

The resource presented in this paper introduces and contextualises the teaching of Customer Lifetime Valuation (CLV) to management accounting students. CLV is a relatively recent innovation. It involves calculating the present value of expected net cash flows generated over the lifetime of an organisation's relationship with a particular customer/customer segment and using this information better to manage returns derived from a customer base. The Teaching Resource provides an introduction to the topic, suggested learning objectives, suitable student reading, and an innovative case (OzInsure case) facilitating students' technical competence and evaluation of CLV. Also included are suggested solutions and further background information situating the use and development of the teaching resource. Feedback received from peers and students indicates the utility of the Teaching Resource, and provides guidance as to its future development. More generally, this resource illustrates the feasibility of using instructors' research experiences to inform learning in management accounting.     

Using CRM to Manage Marketing Productivity

Abstract

The appropriate tool for measuring and managing marketing productivity is the present value of the total dollar contribution produced, divided by the total dollar value of the marketing effort expended to produce it. This ratio is referred to as the contribution return on marketing effort or CRM ratio. CRM integrated with activity based costing (ABC) and activity based management (ABM) systems, value analysis and value engineering (VA-VE) techniques offer a viable and practical foundation for managing customer relationship efforts and linking them to customer- and share holder value. The article offers a systematic approach for integrating contribution return on marketing (CRM) with customer relationship management (CRM).     

Trust,Satisfaction and Loyalty in Customer Relationship Management

SUMMARY

In an attempt to increase customer loyalty amid increasingly competitive business environments, organizations are looking to customer relationship management (CRM) to help provide a solution. In spite of CRM failure rates cited as being as high as 70%, organizations continue to invest hundreds of thousands of dollars on CRM implementations. Attempts of past research to resolve why failure rates are so high have tended to focus on technological factors such as database integration or factors internal to the organization such as system adoption or organizational culture. While these areas are important, reactions of customers may also play a role. This paper uses justice theory to investigate the potential impact that customer involvement in a CRM implementation may have on customer loyalty. Propositions are provided to guide future research.     

数据挖掘技术在客户关系管理(CRM)中的应用

首先介绍当今消费者的购物和消费心理,从而指出在零售业中的CRM应将重点放在哪些方面,最后介绍了DM在零售业中的CRM中的运用,就如何获取客户、客户保持及客户忠诚度方面与DM结合进行了阐述。     

客户关系管理的网络经济学分析

网络时代,客户关系管理倍受重视,本论文应用网络经济学的相关原理,如梅特卡夫法则、信息产品的成本特征、锁定与转移成本、注意力经济以及知识优势理论等对客户关系管理的重要性进行经济学解释,从而为网络经济下企业开展客户关系管理提供一个经济学理论基础。     

基于供应链一体化的CRM模式研究

由于外部环境和自身资源的限制，单个企业在进行CRM时往往在信息和信任方面出现问题而使CRM达不到预期目标．以供应链一体化为基础的CRM不是在单个企业和顾客之间建立互动关系，而是以关键顾客和合适顾客的需要为起点，以顾客需求满足过程中的价值最大化为目标的全方位全流程的互动活动。     

网格计算环境下企业的ASP-CRM模式研究

客户关系管理（Customer Relationship Management-CRM）已成为企业获得竞争优势的重要手段。但传统的客户关系管理系统投资大、周期长、投资风险高,企业、尤其是中小企业难以承受。应用服务供应商（ApplicationServiceProvider-ASP）模式通过建立公共的IT服务平台,以租赁的方式为用户提供软件平台的服务,能够有效免除企业的资金和技术困扰。但是AsP模式存在的不足与缺陷却制约着它的发展。网格计算技术能充分利用网络中的各种资源,实现强大的数据处理功能。在研究现有企业ASP运作模式和商业模式的基础上,给出网格计算环境下的企业ASP模式,并构建了新模式的运营模型。将cRM、ASP和网格计算结合起来,提出网格计算环境下企业AsP_cRM模式的体系结构和服务模型,并分析了该模式的特点。     

浅析公立医院CRM战略的实施

随着我国医药卫生体制改革的日益深化和医疗市场竞争的日趋激励，医疗市场正经历着从卖方市场到买方市场的痛苦转变，公立医院实施CRM战略正被越来越多的管理者所认同。文章从医院信息化建设、组织结构的调整、业务流程重组、医生激励机制设计、医院文化的建设五个方面阐述了公立医院如何实施CRM战略。     

商业银行CRM的中国本土化业务流程重组研究

市场竞争日益激烈,我国商业银行越来越深刻地认识到客户是最有价值的资源.如何留住老客户和吸引新客户,充分挖掘和利用客户资源,成为国内各商业银行首要关注的问题.入世后外资银行的进入更加深了我国商业银行对客户关系管理(CRM)的研究和应用,借助CRM实现从"以产品为中心"到"以客户为中心"的经营理念的演变,实现对银行组织体系和业务流程的重组.本文在展开对商业银行CRM的应用和研究的时候,将CRM放在企业信息化和管理改造的整体框架中进行分析、论证和实施.将信息技术和企业管理结合起来,更深刻地体会"信息化带动工业化"的内涵,是本文的指导思想.     

Cause-related marketing persuasion research: an integrated framework and directions for further research

This paper presents an integrative review of the literature on cause-related marketing (CRM) persuasion research (i.e. studies of how CRM influences evaluations of the partner brand). The aim of the study was to review CRM persuasion research and to integrate the findings into a theoretical framework that could direct future research efforts in the area. Drawing on Bergkvist and Taylor's model of Leveraged Marketing Communications (LMC), a dual-path model of CRM persuasion effects was developed. According to the model, CRM affects brand evaluations along two paths: the indirect transfer path which is mediated by attribution of motives and the direct transfer path in which attitude towards the cause is transferred to the brand. The model incorporates results from extant research and provides guidance for future studies.