Organisation of consumer accounting as a promising direction of accounting and analytical support for strategic management
https://doi.org/10.26425/1816-4277-2024-7-141-150
Abstract
The research purpose is to study the problems of accounting and analytical support for profit management of the company on the basis of the organisation of сost and income accounting in the context of consumer groups. In connection with the growth of the share of expenditures for promotion of products to the market and service, in the work, the necessity of сreating management accounting in terms of consumers being the company’s clients has been substantiated. Identification of them as objects will allow to determine who causes the greatest costs of an economic entity, but does not bring enough profit, so is not profitable. The possibilities of such accounting have been examined to achieve the objective of strategic client assessment. The organisation stages of the management accounting for consumers have been allocated, including ways of grouping them for further analysis. The factors that determine the value of clients for an economic entity have been identified. The dependence of the level of the company’s costs on the types of activities related to consumer service has been substantiated. Recommendations have been made on the use of intensive, operational, and temporary cost drivers to allocate expenditures among consumer groups and determine their profitability for the company. The article offers the application of a client assessment matrix in order to identify strategically important consumers and those with whom it is not worth maintaining long-term relations. In conclusion, the possibilities of using data of the consumer accounting for management purposes are given.
About the Author
G. A. Adamova
State University of Management
Russian Federation
Russian Federation
Gyulnara A. Adamova, Cand. Sci. (Econ.), Assoc. Prof. at the Accounting, Audit, and Taxation Department
Moscow
References
1. Porter M. Competitive strategy. Techniques for analyzing industries and competitors. Trans. from Eng. I. Minervin. Moscow: Alpina Publisher; 2020. 608 p. (In Russian).
2. Grant R. Contemporary strategy analysis. Trans. from Eng. S. Dmitriev. 9th ed. St. Petersbrurg: Piter; 2021. 672 p. (In Russian).
3. Garrison R., Noreen E., Brewer P. Managerial accounting: textbook. Trans. from Eng. M.A. Karlik. 12th ed. St. Petersburg: Piter; 2010. 592 p. (In Russian).
4. Bochenek M. The customer as an accounting entity. Financial Sciences. Nauki o Finansach. 2022;1(27). http://doi.org/10.15611/fins.2022.1.01
5. Shigaev A.I. Customer orientation in management accounting abroad. International Accounting. 2011;22(172):35–46. (In Russian).
6. Lebedeva E.S. ABC assessment of the customer profitability. Management of economic systems: electronic scientific journal. 2017;5(99). (In Russian).
7. Stafievskaya M.V. ABC-analysis for management decision-making. Management Accounting. 2022;12–2:611–616. (In Russian). https://doi.org/10.25806/uu12-22022611-616
8. Korobeynikov I.V. Client base segmentation for client interraction management. Current problems of aviation and cosmonautics. 2018;4(14(2):61–63. (In Russian).
9. Drury C. Management and cost accounting. Introductory course: textbook. Trans. from Eng. V.N. Egorov. 5th ed., revised and enlarged. Moscow: Unity-Dana; 2015. 735 p. (In Russian).
10. Atkinson A.A., Banker R.D., Kaplan R.S., Young S.M. Management accounting: textbook. Trans. from Eng. A.D. Rakhubovskij, D.A. Rakhubovskaya. 3rd ed. Moscow: Williams; 2019. 880 p. (In Russian).
11. Ward K. Strategic management accounting. Trans. from Eng. E. Osmolovskij. Moscow: Olymp-Business; 2002. 448 p. (In Russian).
12. Adamova G.A. Information support for strategic management decisions based on total life cycle costing of the product. Management. 2021;2(9):24–32. (In Russian). https://doi.org/10.26425/2309-3633-2021-9-2-24-32
13. Fedorov A.V., Rogulenko T.M. Intra-structural processes of accounting and financial results control as a tool for improving the efficiency of accounts receivable management. Management. 2022;3(10):38–47. (In Russian). https://doi.org/10.26425/2309-3633-2022-10-3-38-47
14. Tsoy M.E., Shchekoldin V.Yu., Lezhnina M.N. Building segmentation on the basis of modified RFM analysis to increase customer loyalty. Russian Journal of Entrepreneurship. 2017;21(18):3113–3134. (In Russian). http://doi.org/10.18334/rp.18.21.38506
15. Porter M. Competitive advantage. Creating and sustaining superior performance. Trans. from Eng. E. Kalinina. Moscow: Alpina Publisher; 2020. 945 p. (In Russian).
16. Yuryeva L.V., Ilysheva N.N., Karavaeva A.V., Bystrova A.V., Bystrova A.N. Strategic management accounting for business. Moscow: Infra-M; 2022. 336 p. (In Russian).
17. Adamova G.A. Application features of the functional calculations for the management cost accounting. Bulletin for Professional Accountants. 2021;3:8–16. (In Russian). https://doi.org/10.51760/2308-9407_2021_3_8
18. Kim L.I. Strategic management accounting. Moscow: Infra-M: 2022; 202 p. (In Russian).
Review
For citations:
Adamova G.A. Organisation of consumer accounting as a promising direction of accounting and analytical support for strategic management. Vestnik Universiteta. 2024;(7):141-150. (In Russ.) https://doi.org/10.26425/1816-4277-2024-7-141-150
Views:
279
Email this article 