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Scientific paper - Preliminary note / Short communication
EVALUATION OF CUSTOMERS’ PROFITABILITY IN THE ACCOUNTING PRACTICE OF TUZLA CANTON COMPANIES
Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, 28 (2015), 2; 357-377. urn:nbn:hr:145:580372
Novalija Islambegović, Selma; Gadžo, Amra

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Novalija Islambegović, S. & Gadžo, A. (2015). EVALUATION OF CUSTOMERS’ PROFITABILITY IN THE ACCOUNTING PRACTICE OF TUZLA CANTON COMPANIES. Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, 28. (2), 357-377. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:580372

Novalija Islambegović, Selma and Amra Gadžo. "EVALUATION OF CUSTOMERS’ PROFITABILITY IN THE ACCOUNTING PRACTICE OF TUZLA CANTON COMPANIES." Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, vol. 28, no. 2, 2015, pp. 357-377. https://urn.nsk.hr/urn:nbn:hr:145:580372

Novalija Islambegović, Selma and Amra Gadžo. "EVALUATION OF CUSTOMERS’ PROFITABILITY IN THE ACCOUNTING PRACTICE OF TUZLA CANTON COMPANIES." Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues 28, no. 2 (2015): 357-377. https://urn.nsk.hr/urn:nbn:hr:145:580372

Novalija Islambegović, S. and Gadžo, A. (2015) 'EVALUATION OF CUSTOMERS’ PROFITABILITY IN THE ACCOUNTING PRACTICE OF TUZLA CANTON COMPANIES', Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, 28(2), pp. 357-377. Available at: https://urn.nsk.hr/urn:nbn:hr:145:580372 (Accessed 10 December 2024)

Novalija Islambegović S, Gadžo A. EVALUATION OF CUSTOMERS’ PROFITABILITY IN THE ACCOUNTING PRACTICE OF TUZLA CANTON COMPANIES. Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues [Internet]. 2015 December 30 [cited 2024 December 10];28(2):357-377. Available at: https://urn.nsk.hr/urn:nbn:hr:145:580372

S. Novalija Islambegović and A. Gadžo, "EVALUATION OF CUSTOMERS’ PROFITABILITY IN THE ACCOUNTING PRACTICE OF TUZLA CANTON COMPANIES", Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, vol. 28, no. 2, pp. 357-377, December 2015. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:145:580372. [Accessed: 10 December 2024]

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Metadata
Title (english)EVALUATION OF CUSTOMERS’ PROFITABILITY IN THE ACCOUNTING PRACTICE OF TUZLA CANTON COMPANIES
AuthorSelma Novalija Islambegović
AuthorAmra Gadžo
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
The aim of the paper is to clarify and systematize the methods of evaluating customers’ profitability on a scientifically based methodology. It also aims at investigating the relationship between business results achieved by individual sectors in the companies from the Tuzla Canton (TC) and the applied method of profitability management, in the function of generating such results. The analysis was conducted on the appropriateness of the current approach to profitability management according to information resources which served as the basis of the approach. Certain limitations were identified, which in practice lead to an inaccurate evaluation of customers’ profitability. The transitional economy, characterized by macroeconomic instability and a low competitiveness factor in general, along with other numerous external limitations, requires that companies effectively rearrange their value chain, in the function of finding internal resources, in order to achieve long-term profitability of the customer portfolio management. The origin of modern trends in creation and maintenance of comparative advantages of the company lies in adoption of the “Customer Relationship Management” (CRM) business philosophy. The research results indicate insufficient knowledge of the management about the key “drivers” of success in achieving comparative advantages and point to inadequate organization of the accounting function which is not able to support a modern approach to business performance management.
Keywords (english)
Languageenglish
Publication typeScientific paper - Preliminary note / Short communication
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Journal titleEkonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues
Numberingvol. 28, no. 2, pp. 357-377
p-ISSN0353-359X
e-ISSN1847-2206
URN:NBNurn:nbn:hr:145:580372
Publication2015-12-30
Document URLhttp://hrcak.srce.hr/150376
Type of resourceText
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) icon
Created on2017-03-06 13:47:59