01 02 03 04
A
ABC membantu perusahaan untuk
mengidentifikasi biaya yang
dibutuhkan untuk melayani
pelanggan
Presentation title 5
Presentation title 6
Penggolongan customer
Aggressive
Jenis pelanggan yang
memiliki cost to serve
Presentation title yang tinggi, namun 7
Whale curve
Presentation title 8
Thank you
PENGGUNAAN SISTEM MANAJEMEN
BIAYA UNTUK PENGAMBILAN
KEPUTUSAN STRATEGIK -
PELANGGAN
MUNDRI’AH - 12030121220061
Meningkatkan Profitabilitas
Pelanggan
Memperbaiki Activity Based
proses Pricing
PROFIT
ABILITA
Mengelola S Lebih disiplin dalam
hubungan dengan memberikan diskon dan
pelanggan allowance
4.5 Hubungan
Profitabilitas dan
Loyalitas
Pelanggan
Eka Indah Susanti
12030121220067
4 Kinds of Relationship Between Company’s
Profitability and Customer’s Loyalty
• 1. Butterflies
• 2. True Friends
• 3. Strangers
• 4. Barnacles
BUTTERFLIES
Good fit between company’s offerings and customer’s need
High Profit Potential
ACTIONS
Aim to achieve transactional satisfaction, not attitudinal loyalty
milk the accounts only as long as they are active
key challenge is to cease investing soon enough
True Friends
Good fit between company’s offerings and customer’s needs
Highest profit potential
ACTIONS
o Communicate consistently but not too often
o Build both attitudinal and behavioral loyalty
o Delight these customers to nurture defend and retain them
Strangers
Keuntungan CLV :
• meningkatkan penjualan berulang --> menggunakan CLV untuk melacak rata rata jumlah kunjungan customer
untuk membuat strategi untuk meningkatkan penjualan berulang
• membuat keputusan lebih baik dalam biaya yang dikeluarkan untuk customer --> ketika dapat mengetahui
pendapatan dari customer maka kita dapat membuat keputusan mengenai biaya yang dikeluarkan untuk customer
sehingga dapat memaksimalkan profitabilitas
• mencegah berkurangnya customer --> dengan menghitung CLV kita bisa mencegah apabila ada customer yang
ingin berhenti menggunakan produk/jasa kita
MidTown Medical Clinic purchases medical supplies from Johnson Medical Supply Company. Johnson calculates the CLV of
the medical clinic by projecting profits from the clinic. Suppose the forecast is for $20.000 profit per year for the next three
years. Johnson uses a discount rate of 6%
local coffee chain with three locations has an average sale of $4. The typical customer is a local worker who visits two times per
week, 50 weeks per year, over an average of five years.
CLV = Customer revenue per year x Duration of the relationship in years – Total costs
of acquiring and serving the customer
Contoh :
Customer A’s revenue per year = £500
Customer relationship duration = 10 years
Cost of acquisition = £50
Cost to serve = £50 per year (£500 over 10 years)
CLV = 500 x 10 - (50 + 500)
= 5000 - 550
= 4450
calculating clv