Diplomarbeit, 2002
116 Seiten, Note: 1,0 (A)
1. Introduction
1.1 Background to the research
1.2 Research problem, research issues and contributions
1.3 Justification for the research
1.4 Delimitations of scope and key assumptions
2. Methodology
2.1 Research approach
2.2 Information model criteria
2.3 Procedure
2.4 Reliability and validity
3. CIS-model
3.1 Determination of influence factors
3.2 Analysis of influence factors
4. CIS status quo
4.1 Hierarchy
4.2 CIS information insert
4.2.1 Insert application software
4.2.2 Insert sources
4.2.3 Information preparation and output
5. Gap-analysis
5.1 Customer status quo and estimated status quo
5.1.1 Improvements concerning insert and preparation
5.1.2 Improvements concerning layout output
5.2 Potential status quo
5.3 Gap concerning pricing, deviation and benchmarking
6. Practical improvements
6.1 Pricing
6.2 Deviation analysis
6.2.1 ISC deviation methods
6.2.2 ISM deviation analysis output
6.3 Contribution benchmarking
7. Conclusion
The primary objective of this dissertation is to improve the existing Customer Information System (CIS) at VARTA Gerätebatterie GmbH by refining the information flow to increase the effectiveness of International Sales Controlling (ISC) and International Sales & Marketing (ISM) decision-making processes.
ISM decision analysis
The main ISM objective is to increase VARTA’s total profit. The common operational cash flow calculations emphasize the same objective. Moreover, they demonstrate that doing business with customers is an essential component for a company’s profit. Every customer is a contributory factor to the whole income. The single customer profit derives from subtracting all customer-allocated costs from the customer’s net sales. The single Selling Key Unit (SKU) net sales generate these customer net sales. Finally, the SKU profit results from SKU net sales minus all product-specific manufacturing costs and minus allocated customer-initiated costs.
Consequently, VARTA’s profit depends on two key factors: customer consistency and battery prices within a customer’s portfolio. These are the starting point for every profit calculation. Therefore, they represent the main decision areas of existing customer development and customer pricing. The third decision area, potential customer development, derives from customer consistency. Moreover, potential customers in contrast to existing customers do not contribute anything to VARTA’s profit. Therefore, it is reasonable to differentiate between existing and potential customer consistency.
1. Introduction: Outlines the research background, identifies core problems in current information systems, and defines the scope of the thesis regarding VARTA's CIS.
2. Methodology: Discusses the inductive and deductive research approaches and establishes criteria for evaluating information models.
3. CIS-model: Focuses on determining and analyzing the influence factors necessary for creating an optimal Customer Information System framework.
4. CIS status quo: Documents the current state of VARTA's information system architecture, including database hierarchy and information entry processes.
5. Gap-analysis: Identifies discrepancies between the current CIS and the desired optimal state, proposing specific improvements for data preparation and output.
6. Practical improvements: Details concrete enhancements for pricing, deviation analysis, and benchmarking to support operative business tasks.
7. Conclusion: Summarizes the theoretical and practical implications, suggesting future research areas and the establishment of dedicated task forces for maintaining the information system.
Customer Information System, CIS, International Sales Controlling, ISC, International Sales & Marketing, ISM, Activity-Based Costing, Profit Contribution, Contribution Benchmarking, Deviation Analysis, SKU, VARTA, Information Management, Cost Allocation, Pricing Policy.
The work focuses on improving the existing Customer Information System (CIS) at VARTA Gerätebatterie GmbH by examining and optimizing how customer-related decisions, development, and planning data are processed to support sales controlling and marketing.
The thesis specifically addresses the needs and operations of the International Sales Controlling (ISC) and International Sales & Marketing (ISM) departments.
The goal is to increase the effectiveness of ISC and ISM by closing identified gaps between the current information system's output and the actual needs of decision-makers.
The author employs a combination of deductive and inductive research approaches, utilizing theoretical frameworks such as the "three-circle model" and "6 W" method, combined with practical cost accounting and information management theories.
The main sections cover status quo analysis, gap identification, and practical improvements in pricing, deviation analysis, and contribution benchmarking.
Key concepts include Information Systems (CIS), Sales Controlling (ISC), Marketing (ISM), Profit Contribution, Benchmarking, and Deviation Analysis.
The method is used to detail information requests by addressing Who, What, Why, What for, Which form, and When, ensuring that the information provided is purposeful and relevant to ISM tasks.
The Fixed Costs Allocation (FCA) program serves as a critical interface for manually or semi-automatically allocating indirect costs to specific customers and SKUs, which is essential for accurate profitability analysis.
It acts as a strategic evaluation tool that allows VARTA to classify customers based on their profit contribution, helping the company prioritize resources and identify target customer strategies.
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