Customer profitability tool for PR-Cosmetic Oy
Pöllänen, Aku (2016)
Pöllänen, Aku
Haaga-Helia ammattikorkeakoulu
2016
All rights reserved
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-201605167972
https://urn.fi/URN:NBN:fi:amk-201605167972
Tiivistelmä
This thesis is a study into managerial accounting theories on customer profitability. The goal of the thesis is to produce a customized customer profitability tool for the commissioning company, PR-Cosmetic Oy.
The main objective of this thesis is to present a reliable and practical profitability calculator to analyse customer account profitability. The tool will be used by the management team of PR-Cosmetic Oy, Finland’s leading professional skin care distributor, as a support for future managerial decisions as well as to further develop the company’s services and activities.
To further analyse and understand the customer portfolio, the PR-Cosmetic Oy
management team identified a need for a proper profitability calculator. Because the management team had not previously used any similar profitability calculators, the tool had to be designed to meet the needs of even inexperienced users, still providing valuable
figures on profitability.
The thesis focuses on providing a tool to analyse the customers of PR-Cosmetic Oy. The tool is not applicable to calculating the profitability of the commissioning company itself.
In order to design a highly customized and well-functioning tool, a proper briefing interview was conducted and relevant managerial accounting theories were studied. Bachelor’s thesis guidelines were also used to develop a sufficient framework for the thesis to establish a connection to the business environment.
In this thesis, the steps of designing the product are developed from information included in the theoretical framework. The recommendations and findings were concluded by an analysis of the thesis process as well as the outcome of the tool.
The main objective of this thesis is to present a reliable and practical profitability calculator to analyse customer account profitability. The tool will be used by the management team of PR-Cosmetic Oy, Finland’s leading professional skin care distributor, as a support for future managerial decisions as well as to further develop the company’s services and activities.
To further analyse and understand the customer portfolio, the PR-Cosmetic Oy
management team identified a need for a proper profitability calculator. Because the management team had not previously used any similar profitability calculators, the tool had to be designed to meet the needs of even inexperienced users, still providing valuable
figures on profitability.
The thesis focuses on providing a tool to analyse the customers of PR-Cosmetic Oy. The tool is not applicable to calculating the profitability of the commissioning company itself.
In order to design a highly customized and well-functioning tool, a proper briefing interview was conducted and relevant managerial accounting theories were studied. Bachelor’s thesis guidelines were also used to develop a sufficient framework for the thesis to establish a connection to the business environment.
In this thesis, the steps of designing the product are developed from information included in the theoretical framework. The recommendations and findings were concluded by an analysis of the thesis process as well as the outcome of the tool.