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在日常销售业务中,订货量大、金额高的客户最受企业的重视。因为企业认为他们能为自己带来最大的利润,所以绝大多数企业根据销售数量、金额对销售人员给予奖励。于是,大客户在企业那里得到许多优待,如较多的折扣、送货上门甚至根据客户的要求对产品结构做适当的调整。可是,最大的客户未必带来最大的利润。在企业营销中存在一个“80/20”准则,即企业80%的利润来自20%的客户。那么,哪些是能为企业带来滚滚财源的20%的客户呢?是企业的最大客户吗?答案往往是否定的。众多专家认为通常是中等规模的客户会给企业带来最好的回报。这种说法并非空穴来风,而是有一定根据的。在现行的成本核算体系中,企业以部门为单位归
In the daily sales business, customers with large orders and high amounts are most valued by the company. Because companies think that they can bring the greatest profits for themselves, most companies reward sales people based on sales volume and amount. As a result, big customers get a lot of preferential treatment in the enterprise, such as more discounts, home delivery, or even make appropriate adjustments to the product structure according to the customer’s requirements. However, the largest customers do not necessarily bring the greatest profits. There is a “80/20” rule in corporate marketing that 80% of the company’s profits come from 20% of its customers. So, what are the 20% of customers that can bring financial resources to the company? Is it the largest customer of the company? The answer is often negative. Many experts believe that usually medium-sized customers will bring the best return to the company. This argument is not groundless, but there is a certain basis. In the current cost accounting system, enterprises are classified by departments.