USING ACTIVITY BASED COSTING (ABC) IN CUSTOMER PROFITABILITY ANALYSIS (CPA) AND A ACHIEVEMENT THE COMPETITIVE ADVANTAGE

دراسة تطبيقية في شركة الكريستال لصناعة الاصباغ

Abstract

The primary purpose of this research is using the activity based costing (Abc) system in customer profitability analysis so that achieve a sets of interest as follows managing the cost and revenues , managing the risk ,as well as, Improvement competitive position ,this research divides to four section : the first section consist of research methodology and previous studies . the two search consist of theoretical bask ground through explain the role of customer profitability analysis in a achieving the competitive advantage by use the activity based costing (Abc) . the three search consist of applied study in company establishment in year 2000 , the number of its customer 42. The research focus for studing the effect on company profitability and achieving the competitive advantage ,as well as, achieving the strategy . the four search consist of conclusions  and recommendations , the research showed asset of conclusion , the important of its : the determine the basic factor on profitability will help in manage me the business , and control the relation ship between company and costumed . the applied study conclude the size ( customer revenues ) is a basic in effect on company profitability .