Berliner Balanced Scorecard: Customer Perspective
Publisher: Bookboon.com
Published: 2013
ISBN-13: 978-87-7681-233-2
Table of contents: title: 1. From product- to customer profit contribution; title: 1.1 Product- versus customer-based calculation; title: 1.2 Activity-based costing; title: 1.2.1 Hierarchy levels of revenue and costing positions; title: 1.2.2 Calculating a differentiated customer profit contribution via activity based costing; title: 1.2.3 Interpretation of customer profit contributions; title: 2. From customer profit contribution to customer cash flow; title: 3. Calculated investment summary of the customer value; title: 3.1 Determining the adequate target rate; title: 3.2 Field of application for the customer value and interpretation of the results; title: 4. The index hierarchy of the customer perspective; title: 5. Combining the shareholder value and the balanced scorecard; title: 6. Conclusion and outlook; title: List of Sources; title: Endnote