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Berliner Balanced Scorecard: The Customer Perspective
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Berliner Balanced Scorecard: The Customer Perspective
From product-to customer profit contribution
Product- versus customer-based calculation
Activity-based costing
Hierarchy levels of revenue and costing positions
Calculating a differentiated customer profit contribution via activity- based costing
Interpretation of customer profit contributions
From customer profit contribution to customer cash flow
Determining the adequate target rate
Field of application for the customer value and interpretation of the results
The index hierarchy of the customer perspective
Combining the shareholder value and the balanced scorecard
List of Sources
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