haku: @author Caru, A. / yhteensä: 2
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Tekijä: | Cugini, A. Caru, A. Zerbini, F. |
Otsikko: | The cost of customer satisfaction: A framework for strategic cost management in service industries |
Lehti: | European Accounting Review
2007 : VOL. 16:3, p. 499-530 |
Asiasana: | strategic management customers consumer satisfaction costs service industries tourist industry tourism case studies Europe |
Kieli: | eng |
Tiivistelmä: | In this paper, a framework is proposed and tested to analyze and manage the relationship btw. company costs and customer satisfaction (here as: c-sat.) in service industries (as: s-inds). Based on a case study from the tourism industry, it is shown how service components can be used as a key medium to link c-sat. to the cost of service production and delivery. In doing so, guidance is provided for identifying specific sources of c-sat. and assessing their cost, thereby extending to s-inds. previous research on strategic cost management. |
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