في تحليل ربحية الزبائن (ABCII)استخدام نظام الكلفة على أساس المواصفات

لإنتاج الكاشي (X)بالتطبيق على معمل

Abstract

The main element of power in the Attribute Based Costing System
(ABCII) lies in its ability to offer products with different specifications
for different customers according to their needs and desires.
Consequently it has a significant impact on product design process, the
cost and marketing.
However, the different product specifications required by each
customer lead to different profitability generated from each customer.
Hence, companies try to analyze customers’ profitability to meet the
challenges of the market and maintain the customers who achieve
profitability for the company and try to reduce the products cost required
by customers who do not achieve profitability for the company. The
current research deals with the concept of Attribute Based Costing
System (ABCII) in order to analyze the profitability of customers and its
contribution in the provision of information on cost required
specifications of products by each customer as well as the revenue that
can be realized from those specifications.
The results show how effective is the Attribute Based Costing
System (ABCII) in customer profitability analysis.