The Cost Structure And Accounting Research Of Organizational Customer

Under the circumstance of all business operation, the organizational customers have always been the major profit contributors. Furthermore, the building and assessment of the costs is the basement of value evaluation and source assignment. Accordingly, the principal contents and results of this paper are as follows:(1) Built the organizational customer cost system based on the value chain actives of the enterprise and the characteristic of the organizational customerBy analyzing the enterprise value chain activities and characteristic of the organizational customer, the paper defined organizational customer and organizational customer costs. Then based on literature review and expert interviews, an organizational customer costs system was built and described in detail, involving customer acquisition costs, transaction costs, development costs and maintenance costs. The building of the cost system laid necessary foundation for the statistics and accounting of the organizational customer costs.(2) Designed the general assessment process of the organizational customer cost based on the former cost systemBased on detailed analysis and comparison of previous customer cost accounting methods, the research selected Activity-Based Cost(ABC) to implement the accounting of organizational customer costs. This is mainly because:①ABC can meet the needs of high accuracy;②ABC can meet the needs of customer-targeted assessment and the implementation of cost management;③the related researches have been developed greatly and have been applied in manufacturing, finance, logistics, and many other industries in practical. Therefore, the article recommended the implementation of ABC to compute the organizational customer cost. Then the main concepts, accounting principles and processes were described in detail. Actually, followed the general principle and process of customer cost accounting, ABC mainly takes activities as the transition. The resources are allocated to different activities according to the consumption of the resource, and then the final object’s costs are obtained by tracing the formation and accumulation of the activities’cost drivers.(3) Proposed the cost assessment model for telecom organizational customerClassified the telecom costs into three lines—market, management and network lines through the analysis of the current telecom cost system. Firstly, assigned the market and management line costs directly or indirectly through the resource cost drivers to the four activity cost centers and then to the final customers. Secondly, distributed the network line costs to different telecom services and then to the final customers by their usage. Finally, sum up the costs stemmed from the three resource cost lines to obtain the total organizational customer cost.