Zastosowanie systemu Activity-Based-Costing na potrzeby szacowania kosztów obsługi klienta

Customer service costs arise as an outcome of enterprise – customer relation. Their level and structure results from the complexity of services provided to the customer. Because of the diversity of customer requirements with respect to the manner of purchasing products and the scope of services required differences in customer service costs arise between particular clients. For precise determination of the cost of handling each customer it is necessary to divide these costs according to the criterion of possible assignments to the units of calculation, namely the customers. It is also necessary to apply the management accounting tool - a system of Activity-Based-Costing.