90-year-old patriarch of management is crowned on the throne of modern accounting technology Activity – Based Costing (ABC). Called in the Russian editions of operational technology, cost accounting, it pushes the boundaries of representation, under which you can get knowledge of the cost of a set of standard operations, clearly equal cost of the final product. Some of these operations may be present, but may not be present in the solution offered by the client (like those two bottles of water in the example of mass personalization of British Airways). To calculate the value of a unique solution to use the tools of ABC. Meet the detailed examples that introduce the practice of implementing the ABC strategy CRM, is difficult, because the management accounting methods are always considered trade secret business. Alternatively, companies do not allow researchers to specify their names in scientific publications. Once such an agreement was reached with the Cyprus trading company engaged in commercial mediation in the sale of textiles (Yorke and Droussiotis, 1994). Considered the company conducted a thorough audit of all existing articles of their costs in order to transfer the total cost of its activities on the operations sales to individual buyers.
The first group includes papers that directly apply to these transactions: commission sales managers, losses attributable to unpaid debts, the cost of rental cars for customers and providing them with recreational activities, the cost of telephone communication with customers and postage. The second group were costs attributable to the convention with more interaction with customers: salaries managers and directors of the salary in accordance with the time allowed in commercial negotiations. The proportions of time devoted to these experts for specific customers, then served as the basis for final cost-sharing. Finally, the third group included such overhead costs as the payment of electricity, which could only be divided by the total number of clients to get the final tally result.