基于客户价值的个性化成本管理研究

客户决策价值影响消费行为的实现,且取决于客户期望价值和客户期望成本差值的大小,客户的个性化程度影响个性化成本,企业对个性化成本的管理与其盈利有很大的关系。根据个性化成本相关的概念,实施面向服务的成本管理,从而发现个性化产品比标准化产品多消耗38%-87%的作业,作业成本的增加主要体现在设计、制造和销售方面。

Cost Management of Customization Based on Customer Value

Customer Decision Value(CDV) influences customer consumption behavior,which is decided by the differences of Customer Expectation Value(CEV) and Customer Expectation Cost(CEC).The customization degree influences the cost of customization,and the management of customization cost accounts for enterprise profit.With the concepts of customization and Cost-To-Serve management(CTS),the paper finds that the activities in customization products consume 38%-87% more than that in standardied products,which involves designing,manufacturing and sales.