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Register a new userThe Role of Activity Based Costing in Measuring Customer Profitability Application Study on Syrian Commercial Bank branch /2/ in Lattakia
دور نظام محاسبة تكاليف النَّشاط في قياس ربحيَّة العميل دراسة تطبيقيَّة على المصرف التِّجاري السُّوري فرع /2/ في اللَّاذقية
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في بيئة شديدة التَّنافسيَّة تسعى المصارف إلى توسيع قاعدة عملائها عن طريق كسب عملاء جُدد بالإضافة إلى الاحتفاظ بعملائها الحاليين, غير أنَّه ليس بالضَّرورة أن يُساعد الكَمَّ الكبير من العملاء على تحسين ربحيَّة المصرف, فقد يكون هناك عملاء يُساهمون في زيادة الأرباح, و آخرون قد يتسبَّبون بمزيد من الخسائر, الأمر الذي يستدعي بالضَّرورة إلى قياس ربحيَّة العميل, و ذلك من أجل الفهم الأفضل لمصادر الأرباح المختلفة في المصرف. عندئذ تظهر مشكلة تخصيص التَّكاليف غير المباشرة على كلِّ عميل مصرفي, و من ثمَّ ضرورة الاعتماد على نظام محاسبة تكاليف النَّشاط بهدف التَّحديد الدَّقيق لتكلفة العميل. إذ تبرز قوَّة هذا النِّظام من فلسفته القائمة على أنَّ النَّشاط هو المستهلك الحقيقي لموارد المصرف, و أنَّ العميل هو الذي يستهلك هذا النَّشاط, الأمر الذي يُفضي في النِّهاية إلى تحسين تَتَبُّع و اقتفاء أثر عناصر التَّكاليف إلى كلِّ عميل من عملاء المصرف. يتمثل الهدف الرَّئيسي للبحث بدراسة دور محاسبة تكاليف النَّشاط في قياس ربحيَّة العميل, و دور هذه المحاسبة في تقديم المعلومات اللَّازمة لتحقيق المزيج الأمثل من العملاء بهدف تعظيم أرباح المصرف. طُبِّقَت هذه الدِّراسة على الفرع الثَّاني للمصرف التِّجاري السُّوري في اللَّاذقية كدراسة حالة, و ذلك من أجل قياس ربحيَّة العميل على أرض الواقع باستخدام محاسبة تكاليف النَّشاط. توصَّلت هذه الدِّراسة إلى أنَّ استخدام محاسبة تكاليف النَّشاط أكثر دقة من النِّظام التَّقليدي في قياس ربحيَّة العميل المصرفي, و من ثمَّ إمكانيَّة أكبر على التَّمييز بين العميل المُربح و العميل غير المُربح, و ذلك في ظلِّ غياب تطبيق محاسبة ربحيَّة العميل في المصرف.
In a highly competitive environment, the banks seek to expand its customer base of banks by winning new customers as well as retain existing customers, but it is not necessarily that the large amount of customers can help to improve the profitability of the bank, there may be customers contribute to increase profits and others may cause more losses, which necessarily calls to customer profitability measure for the best understanding of the different profit's resources in the bank. Then the problem of indirect costs allocation to each customer appears, and then the need to rely on Activity Based Costing system (ABC) in order to determine the exact cost of each customer. The strength of this system appears from its philosophy which based on that the activity is the real consumer of bank's resources and the bank customer is the one who consumes this activity and that leads to improve the tracking and tracing of cost elements to each bank's customer in the end. The main objective of the research is studying ABC 's role in customer profitability measure, and the role of this accounting in providing necessary information to achieve the optimal mix of customer in order to maximize profits. This study has been applied to Commercial Bank of Syria in Lattakia-second branch as a case study, in order to measure customer profitability in the reality using the Activity Based Costing. This study found that the use of Activity Based Costing is more accurate than the traditional system in the banking customer profitability measurement and then a greater possibility of discrimination between the profitable customer and the unprofitable customer, and that in the absence of the applying of customer profitability accounting in the bank.
References used
Kuchta, D., & M., Troska. Activity- Based costing and Customer Profitability. Journal Cost Management, Boston, May/Jun, Vol.21, Iss.3, 2007, PP18-26
Söderlund, Magnus & Vilgon, Mats. Customer Satisfaction and Links to Customer Profitability: An Empirical Examination of the Association Between Attitudes and Behavior. SSE/EFI Working Paper Series in Business Administration, No. 1, 1999, pp1-22
E.M. van Raaij et al. The implementation of customer profitability analysis: A case study. Industrial Marketing Management, vol. 32, Issue. 7, October, 2003, pp573-583
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