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Register a new userThe Role of Customer Profitability Analysis approach in Rationalizing Managerial Decisions – An empirical Study At education services Companies
دور مدخل تحليل ربحية الزبون في ترشيد القرارات الإدارية (دراسة تطبيقية بمنشآت الخدمات التعليمي)
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باسل أسعد( باحث )
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تناولت الدراسة استخدام مدخل تحليل ربحية الزبائن من منظور تكاليفي يساعد إدارة الشركة على ترشيد قراراتها الإدارية. و هدفت إلى تقييم مقدرة مدخل تحليل ربحية الزبائن على توفير معلومات تكاليفية إضافية للمنشآت التي تستخدم هذا المدخل بالمقارنة باستخدام المداخل التقليدية للتكاليف. و التحقق من إسهام ذلك في ترشيد القرارات الإدارية. أُجرِيت دراسة تطبيقية في شركات الخدمات التعليمية في سورية، حيث يستحوذ الزبون على أهمية عظمى، و حيث ترتفع المنافسة بين الشركات العاملة في مجال الخدمات التعليمية، و تزداد أهمية القرارات الإدارية التي تمكن من اكتساب الزبائن و الحفاظ على أكثرهم ربحية. و توصلت الدراسة إلى تأكيد جدوى اتباع هذا المدخل في المنشآت العاملة في قطاع الخدمات التعليمية، و بيان مدى إسهامه في ترشيد القرارات الإدارية المرتبطة بالزبائن الذين يشكلون مصدر ربحية تلك المنشآت على المدى الطويل.
This study deals with the application of the role of customer profitability analysis from a cost approach that aids the company rationalizing its managerial decisions. The target of this study has also been to assess the ability of the customer profitability analysis approach to furnish additional cost information to the organization that uses this approach in comparison with the traditional cost approaches. Consequently, ensuring of contributive factors of this assessment in rationalizing the managerial decisions. Accordingly, an empirical study has been applied in the educational services companies in Syria, where an enormous importance is laid upon the customer, and where the competition percentage is high among the companies offering educational services. A huge importance is laid upon the managerial decisions which enable the company to gain and retain the most profitable customers. The study has proven effective in following the customer profitability analysis approach in the educational services companies. Furthermore, it has also proven the contributive factor of rationalizing managerial decisions regarding the customers, who stand for the profit resource of such companies in the long term.
Artificial intelligence review:
Research summary
تناولت الدراسة استخدام مدخل تحليل ربحية الزبون من منظور تكاليفي يساعد إدارة الشركة على ترشيد قراراتها الإدارية. هدفت إلى تقييم مقدرة هذا المدخل على توفير معلومات تكاليفية مقارنة بالمداخل التقليدية والتحقق من إسهامه في ترشيد القرارات الإدارية. أُجريت دراسة تطبيقية في شركات الخدمات التعليمية في سوريا، حيث تزداد أهمية القرارات الإدارية التي تمكن من اكتساب الزبائن والحفاظ على أكثرهم ربحية. توصلت الدراسة إلى تأكيد جدوى اتباع هذا المدخل في المنشآت العاملة في قطاع الخدمات التعليمية، وبيان مدى إسهامه في ترشيد القرارات الإدارية المرتبطة بالزبائن الذين يشكلون مصدر ربحية تلك المنشآت على المدى الطويل.
Critical review
دراسة نقدية: على الرغم من أن الدراسة تقدم إسهامًا مهمًا في مجال تحليل ربحية الزبون وتطبيقها في قطاع الخدمات التعليمية، إلا أنها قد تواجه بعض التحديات. أولاً، قد يكون من الصعب تعميم النتائج على جميع الشركات التعليمية نظرًا لاختلاف البيئات والظروف الاقتصادية. ثانيًا، الدراسة تعتمد بشكل كبير على البيانات التاريخية، مما قد يقلل من قدرتها على التنبؤ بالاتجاهات المستقبلية. وأخيرًا، قد يكون تطبيق نظام التكاليف على أساس النشاط (ABC) مكلفًا ومعقدًا لبعض الشركات الصغيرة والمتوسطة.
Questions related to the research
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ما هو الهدف الرئيسي من الدراسة؟
الهدف الرئيسي من الدراسة هو تقييم مقدرة مدخل تحليل ربحية الزبون على توفير معلومات تكاليفية مقارنة بالمداخل التقليدية والتحقق من إسهامه في ترشيد القرارات الإدارية.
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ما هي الفرضيات التي تم اختبارها في الدراسة؟
الفرضية الأولى: يوفر مدخل تحليل ربحية الزبون معلومات تكاليفية إضافية لا تتوافر باستخدام المداخل التقليدية. الفرضية الثانية: تمكن المعلومات التي يوفرها هذا المدخل إدارة شركات الخدمات التعليمية من ترشيد قراراتها الإدارية.
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ما هي النتائج الرئيسية التي توصلت إليها الدراسة؟
توصلت الدراسة إلى أن مدخل تحليل ربحية الزبون يوفر معلومات تكاليفية إضافية ويسهم في ترشيد القرارات الإدارية في شركات الخدمات التعليمية.
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ما هي التوصيات التي قدمتها الدراسة للشركات التعليمية؟
أوصت الدراسة الشركات التعليمية بتطبيق مدخل تحليل ربحية الزبون لتحسين قراراتها الإدارية وربطها مباشرة بالزبائن، مما يساعدها على الحفاظ على الزبائن الجيدين في ظل المنافسة المتنامية.
References used
EPSTEIN, M. J.; FRIEDL, M.; YUTHAS, K. Managing Customer Profitability. Journal of Accountancy, December 2008, Vol. 206 Issue 6, 54-59
FISCHER, T. M.; DECKEN, T. Kundenprofitabilitäts-Rechnung In Dienstleistungs- geschäften – Konzeption Und Umsetzung Am Beispiel Des Car Rental Business; Zeitschrift für betriebswirtschaftliche Forschung Band 53, 3/2001, 294–323
JU-FANG, C.; KUN-YUAN, Y. Application Of Activity-Based Costing In Customer Profitability Analysis; Business And Information Management. Volume 1, 2008, 494 - 497
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