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Relationship marketing : exploring relational strategies in marketing
出版 2001书本目录: “...Preface ix Acknowledgements xi List of abbreviations xiv Part I RELATIONSHIPS 1 (110) Relationships in marketing 3 (27) Key issues 3 (1) Introduction 3 (1) Influences on relational strategy development 4 (4) RM development 8 (4) Antecedents of RM 12 (2) The development of RM 14 (4) Towards a definition of RM 18 (6) Summary 24 (1) Discussion questions 25 (1) Case study: Now that's really radical 25 (2) References 27 (3) Relationships 30 (21) Key issues 30 (1) Introduction 30 (1) Relationships 30 (1) Relationship forming 31 (1) Categorising relationships 32 (4) Relationship loyalty 36 (6) Unrealistic relationship development 42 (3) Relationships in context 45 (1) Summary 46 (1) Discussion questions 46 (1) Case study: Manchester United plans to establish fans' forum 47 (1) References 48 (3) Relationship economics 51 (24) Key issues 51 (1) Introduction 51 (1) Relationship economics 51 (2) Customer acquisition 53 (1) Customer retention 53 (1) Acquisition and retention costs 54 (3) Economics of retention strategies 57 (5) Marketing reality 62 (1) Lifetime value 63 (1) Switching costs 64 (2) Relationship longevity 66 (2) Knowing your customer 68 (2) The validity of relationship economics 70 (1) Summary 71 (1) Discussion questions 71 (1) Case study: IKEA has to look out for retailer's friendly touch 71 (2) References 73 (2) Strategy continuum 75 (13) Key issues 75 (1) Introduction 75 (1) RM in context 75 (1) RM/TM continuum 76 (3) Marketing implications 79 (1) Continuum drivers 80 (3) Summary 83 (1) Discussion questions 84 (1) Case study: Inside track 84 (2) References 86 (2) Relationship drivers 88 (23) Key issues 88 (1) Introduction 88 (1) Risk, salience and emotion 88 (3) Trust and commitment 91 (5) Perceived need for closeness 96 (1) Customer satisfaction 97 (9) Summary 106 (1) Discussion questions 107 (1) Case study: A question of trust 107 (2) References 109 (2) Part II THE CORE FIRM AND ITS RELATIONSHIPS 111 (74) Customer partnerships 115 (22) Key issues 115 (1) Introduction 115 (1) Customer focus 115 (2) Services 117 (2) Service industries 119 (2) Customer service 121 (3) Building customer relationships 124 (6) Profit chains 130 (3) Summary 133 (1) Discussion questions 133 (1) Case study: Mr Clean: biography of Toffael Rashid 133 (2) References 135 (2) Internal partnerships 137 (18) Key issues 137 (1) Introduction 137 (1) Customer--employee interface 137 (1) Theory development 138 (2) The internal market 140 (1) The functional interface 141 (3) Climate and culture 144 (1) Employee retention and loyalty 144 (1) Empowerment 145 (2) IM implementations 147 (2) Conclusion 149 (1) Summary 150 (1) Discussion questions 151 (1) Case study: Employees hold key to thwarting the competition 151 (1) References 152 (3) Supplier partnerships 155 (13) Key issues 155 (1) Introduction 155 (1) Supplier partnerships 156 (1) Business-to-business relationship research 156 (1) Business relationships 157 (2) Partnering 159 (1) Culture gap 160 (1) Partnership costs and benefits 161 (1) Power 162 (1) The downside of B2B partnerships 162 (2) Summary 164 (1) Discussion questions 164 (1) Case study: What to buy 164 (2) References 166 (2) External partnerships 168 (17) Key issues 168 (1) Introduction 168 (1) Horizontal partnerships 168 (1) Relationship research 169 (1) Networks and collaboration 170 (1) Networks 171 (1) Collaboration 172 (1) Collaboration types 172 (3) Developing collaborative relationships 175 (3) Downsides 178 (1) Other relationships 179 (2) Conclusion 181 (1) Summary 181 (1) Discussion questions 181 (1) Case study: Star Alliance saving customers $100 million annually 182 (1) References 183 (2) Part III MANAGING AND CONTROLLING THE RELATIONSHIP 185 (40) Relationship technology 187 (19) Key issues 187 (1) Introduction 187 (2) Manufacturing technology 189 (2) Information technology 191 (3) Marketing types 194 (4) The changing marketplace 198 (3) Summary 201 (1) Discussion questions 202 (1) Case study: End of the line for loyalty? ...”
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Services management : an integrated approach
出版 2003书本目录: “...56 (2) Linking customer satisfaction, customer loyalty and profitability 58 (4) Lifetime value: the link with profitability 62 (3) How to increase customer satisfaction and customer loyalty 65 (3) Setting objectives in service marketing 68 (3) Conclusion 71 (1) Review and discussion questions 72 (1) Notes and references 72 (1) Suggested further reading 73 (1) 5 Promoting services 74 (24) Patrick De Pelsmacker, Joeri Van Den Bergh Introduction 74 (1) Objectives 74 (21) What is so different about promoting services? ...”
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Cost and management accounting : an introduction
出版 2003书本目录: “...Preface xiii Part One Introduction to Cost and Management Accounting 1 (38) Introduction to management accounting 3 (16) The users of accounting information 4 (1) Differences between management accounting and financial accounting 5 (1) The decision-making process 5 (5) Changing competitive environment 10 (1) Focus on customer satisfaction and new management approaches 10 (3) The impact of the changing environment of management accounting systems 13 (1) Functions of management accounting 14 (2) Summary of the contents of this book 16 (3) An introduction to cost terms and concepts 19 (20) Cost objects 19 (1) Direct and indirect costs 20 (2) Period and product costs 22 (1) Cost behaviour 22 (5) Relevant and irrelevant costs and revenues 27 (1) Avoidable and unavoidable costs 28 (1) Sunk costs 28 (1) Opportunity costs 28 (1) Incremental and marginal costs 29 (1) Job costing and process costing systems 30 (1) Maintaining a cost database 30 (9) Part Two Cost Accumulation for Inventory Valuation and Profit Measurement 39 (158) Accounting for labour and materials 41 (30) Accounting for labour costs 42 (2) Accounting treatment of various labour cost items 44 (1) Materials recording procedure 45 (2) Pricing the issues of materials 47 (4) Issues relating to accounting for materials 51 (2) Quantitative models for the planning and control of stocks 53 (1) Relevant costs for quantitative models under conditions of certainty 53 (1) Determining the economic order quantity 54 (3) Assumptions of the EOQ formula 57 (1) Determining when to place the order 57 (1) Control of stocks through classification 58 (1) Materials requirement planning 59 (1) Just-in-time systems 60 (11) Cost assignment 71 (36) Assignment of direct and indirect costs 72 (1) Different costs for different purposes 72 (2) Cost-benefit issues and cost systems design 74 (1) Assigning direct costs to objects 75 (1) Plant-wide (blanket) overhead rates 75 (2) The two-stage allocation process 77 (1) An illustration of the two-stage process for a traditional costing system 78 (7) Extracting relevant costs for decision-making 85 (1) Budgeted overhead rates 85 (1) Under-and over-recovery of overheads 86 (1) Maintaining the database at standard costs 87 (1) Non-manufacturing overheads 88 (4) Appendix 4.1: Inter-service department reallocations 92 (4) Appendix 4.2: Other allocation bases used by traditional systems 96 (11) Accounting entries for a job costing system 107 (24) Control accounts 108 (1) Recording the purchase of raw materials 109 (1) Recording the issue of materials 109 (3) Accounting procedure for labour costs 112 (1) Accounting procedure for manufacturing overheads 113 (2) Non-manufacturing overheads 115 (1) Accounting procedures for jobs completed and products sold 115 (1) Costing profit and loss account 116 (1) Interlocking accounting 116 (1) Contract costing 117 (5) Work in progress valuation and amounts recoverable on contracts 122 (9) Process costing 131 (32) Flow of production and costs in a process costing system 132 (1) Process costing when all output is fully complete 133 (6) Process costing with ending work in progress partially complete 139 (3) Beginning and ending work in progress of uncompleted units 142 (5) Partially completed output and losses in process 147 (1) Process costing for decision-making and control 147 (1) Batch/operating costing 148 (1) Surveys of practice 149 (3) Appendix 6.1: Losses in process and partially completed units 152 (11) Joint and by-product costing 163 (16) Distinguishing between joint products and by-products 163 (2) Methods of allocating joint costs 165 (7) Irrelevance of joint cost allocations for decision-making 172 (1) Accounting for by-products 173 (1) By-products, scrap and waste 174 (5) Income effects of alternative cost accumulation systems 179 (18) External and internal reporting 180 (1) Variable costing 181 (1) Absorption costing 182 (1) Variable costing and absorption costing: a comparison of their impact on profit 183 (3) A mathematical model of the profit functions 186 (1) Some arguments in support of variable costing 187 (1) Some arguments in support of absorption costing 188 (1) Surveys of company practice 189 (2) Appendix 8.1: Derivation of the profit function for an absorption costing system 191 (6) Part Three Information for Decision-making 197 (112) Cost-volume--profit analysis 199 (30) The economist's model 200 (2) The accountant's cost--volume--profit model 202 (2) A mathematical approach to cost-volume--profit analysis 204 (4) Margin of safety 208 (1) Constructing the break-even chart 208 (1) Alternative presentation of cost--volume--profit analysis 208 (2) Multi-product cost--volume--profit analysis 210 (3) Cost--volume--profit analysis assumptions 213 (3) Cost--volume--profit analysis and computer applications 216 (1) Separation of semi-variable costs 216 (13) Measuring relevant costs and revenues for decision-making 229 (28) The meaning of relevance 230 (1) Importance of qualitative factors 230 (1) Special pricing decisions 231 (4) Product-mix decisions when capacity constraints exist 235 (2) Replacement of equipment -- the irrelevance of past costs 237 (2) Outsourcing and make or buy decisions 239 (4) Discontinuation decisions 243 (2) Determining the relevant costs of direct materials 245 (1) Determining the relevant costs of direct labour 245 (12) Activity-based costing 257 (28) The role of a cost accumulation system in generating relevant cost information for decision-making 258 (1) Types of cost systems 259 (1) A comparison of traditional and ABC systems 260 (2) The emergence of ABC systems 262 (1) Volume-based and non-volume-based cost drivers 262 (3) An illustration of the two-stage process for an ABC system 265 (4) Designing ABC systems 269 (3) Activity hierarchies 272 (1) Cost versus benefits considerations 273 (1) Periodic review of an ABC data base 274 (1) ABC in service organizations 274 (1) ABC cost management applications 275 (10) Capital investment decisions 285 (24) The opportunity cost of an investment 286 (1) Compounding and discounting 286 (2) The concept of net present value 288 (2) Calculating net present values 290 (1) The internal rate of return 291 (3) Relevant cash flows 294 (1) Timing of cash flows 294 (1) Techniques that ignore the time value of money 295 (1) Payback method 295 (3) Accounting rate of return 298 (1) Qualitative factors 299 (2) Appendix 12.1: Taxation and investment decisions 301 (8) Part Four Information for Planning, Control and Performance Measurement 309 (106) The budgeting process 311 (28) Relationship between budgeting and long-term planning 312 (1) The multiple functions of budgets 312 (2) Conflicting roles of budgets 314 (1) The budget period 314 (1) Administration of the budgeting process 315 (1) Stages in the budgeting process 316 (4) A detailed illustration 320 (1) Sales budget 320 (3) Production budget and budgeted stock levels 323 (1) Direct materials usage budget 324 (1) Direct materials purchase budget 324 (1) Direct labour budget 325 (1) Factory overhead budget 325 (1) Selling and administration budget 326 (1) Departmental budgets 327 (1) Master budget 327 (2) Cash budgets 329 (1) Final review 329 (1) Computerized budgeting 330 (9) Management control systems 339 (28) Different types of controls 340 (3) Cybernetic control systems 343 (1) Feedback and feed-forward controls 343 (1) Management accounting control systems 344 (1) Responsibility centres 344 (2) The nature of management accounting control systems 346 (1) The controllability principle 347 (4) Setting financial performance targets 351 (1) Participation in the budgeting and target setting process 352 (2) Non-financial performance measures 354 (1) Activity-based cost management 355 (12) Standard costing and variance analysis 367 (48) Operation of a standard costing system 368 (3) Establishing cost standards 371 (3) Types of cost standards 374 (4) Variance analysis 378 (1) Material variances 378 (1) Material price variances 379 (2) Material usage variance 381 (1) Total material variance 382 (1) Labour variances 382 (1) Wage rate variance 382 (1) Labour efficiency variance 383 (1) Total labour variance 384 (1) Variable overhead variances 384 (1) Variable overhead expenditure variance 384 (1) Variable overhead efficiency variance 385 (1) Similarities between materials, labour and overhead variances 386 (1) Fixed overhead expenditure or spending variance 386 (1) Sales variances 387 (1) Total sales margin variance 387 (1) Sales margin price variance 388 (1) Sales margin volume variance 389 (1) Reconciling budgeted profit and actual profit 389 (1) Standard absorption costing 389 (2) Volume variance 391 (1) Volume efficiency variance 392 (1) Volume capacity variance 393 (1) Summary of fixed overhead variances 393 (1) Reconciliation of budgeted and actual profit for a standard absorption costing system 393 (2) Performance reports 395 (3) Recording standard costs in the accounts 398 (17) Questions 415 (126) Bibliography 541 (4) Appendices 545 (4) Appendix A 546 (1) Appendix B 547 (2) Index 549...”
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