INTEGRACJA BUDŻETOWANIA KOSZTÓW KLIENTA Z RACHUNKIEM KOSZTÓW DZIAŁAŃ W PRZEDSIĘBIORSTWACH HANDLOWYCH
INTEGRATION OF CUSTOMER COSTS BUDGETING INTO OPERATING COSTS IN COMMERCIAL COMPANIES

Summary/Abstract: All activities carried out by the trading company are designed to attract new customers and maintain existing ones. Maintaining customer relations only makes sense if these relationships are profitable. Therefore, these companies need to maintain customer cost accounting which main objective is to optimize the profitability of the customer relationship. Any trader may implement and maintain such a costing account. However, the degree of complexity of the client’s cost accounting will determine the possibility of applying a particular customer cost accounting model to a specific company. One of the solutions is to integrate the current solutions with the customer cost accounting. The article presents a model of integration of client cost budgeting with activity costs. The aim of this article is to analyze and indicate the possibility of integrating the customer cost budgeting with the operating costs accounting of the commercial companies. The paper uses critical literature analysis, deduction and modelling, which in social sciences is the equivalent of experience.

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