The real value of the customer in the process of crm and accounting: a case study in a retail supermarket

  • Tatiane da Silva Ferreira Vichroski Universidade Aberta do Brasil; Curso de Graduação em Ciências Contábeis
  • Elisete Dahmer Pfitscher Universidade Federal de Santa Catarina; Cursos de Graduação e Mestrado em Ciências Contábeis
  • Alessandra Vasconcellos Gallon Universidade Federal do Ceará; Curso de Ciências Contábeis Programa de Pós-graduação em Administração e Controladoria
  • Fernando Richartz Universidade Federal do Ceará; Curso de Ciências Contábeis Programa de Pós-graduação em Administração e Controladoria
Keywords: Real Value of Customer, Accounting, Supermarket Sector

Abstract

As important as the gathering of transactional data and types and patterns of the customers is today, assessment of customer value, as precisely as possible, is critical in order to analyze and understand each of them in today's competitive marketplace. Thus, a way is proposed to assess the real value of the customer (LTV - Life Time Value) for a retail supermarket based on their transactional and financial history as well as customer interactions with the organization. An exploratory case study was conducted in a supermarket to understand how LTV may be used in decision making in the process of relationship management with the customer (CRM - Customer Relationship Management). Results disclosed that the company with knowledge of the real value of its portfolio of customers can treat each customer segment on a more distinct personalized basis. This facilitates allocation of investments for the strategies of the relationship avoiding errors and helping the business to grow. Finally, the importance of accounting information generated by this process is emphasized as a modest academic contribution to the progress of studies on LTV, a subject widely discussed in international literature.

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Published
2010-12-01
How to Cite
Vichroski, T., Pfitscher, E., Gallon, A., & Richartz, F. (2010). The real value of the customer in the process of crm and accounting: a case study in a retail supermarket . REGE Revista De Gestão, 17(4), 471-488. https://doi.org/10.5700/issn.2177-8736.rege.2010.36720
Section
Marketing