Modeling the profitability of customer relationships: development and impact of Barclays de Zoete Wedd's BEATRICE

Nic Stuchfield, B. Weber
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引用次数: 25

Abstract

Traditional management accounting systems are often unable to provide profitability information relevant to strategic management decisions. The problem is intensified in unstable environments, where changing margins due to deregulation and new entrants, new products, and customer unbundling of firms' offerings can combine to leave unprepared firms with growing numbers of loss-making client relationships. With information on the profitability of customer relationships, managers can identity and defend their most attractive market segments, and aim to turn loss-making accounts into profitable ones. BZW, a London-based securities house, developed an innovative information system that combines activity-based accounting principles and a model of customer profitability based on an income assignment for each of the 6000 trades the firm makes in a day. The system's strategic value appears to be considerable, and industry profitability data recently published will enable us to test the value hypothesis.<>
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客户关系盈利能力建模:巴克莱银行(Barclays de Zoete Wedd)的BEATRICE的发展和影响
传统的管理会计系统往往无法提供与战略管理决策相关的盈利能力信息。在不稳定的环境中,由于放松管制、新进入者、新产品和公司产品的客户分拆,利润率不断变化,这些因素结合在一起,可能会使毫无准备的公司面临越来越多的亏损客户关系。有了有关客户关系盈利能力的信息,管理者就可以识别并捍卫最具吸引力的细分市场,并致力于将亏损账户转变为盈利账户。总部位于伦敦的证券公司BZW开发了一种创新的信息系统,该系统结合了基于活动的会计原则和基于公司每天6000笔交易中每笔交易的收入分配的客户盈利能力模型。该系统的战略价值似乎相当可观,最近公布的行业盈利能力数据将使我们能够检验价值假设。
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