CUSTOMER SATISFACTION AND COSTING SYSTEMS

A case study in customer satisfaction and costing systems

A case study in customer satisfaction and costing systems

Customer satisfaction

Customer satisfaction is one of the most important to provide good quality services. Given that customer satisfaction influences their behavior so is a valuable goal for any program. In today's competitive world, customer satisfaction is the key to success. Currently, the full "customer satisfaction" is a prerequisite to gain a place in the "mind" of customers and hence in the target market. Therefore, the objective of maintaining "every customer satisfied" has moved beyond the marketing department to become one of the main objectives of all functional areas (production, finance, human resources, etc of companies successful. For this reason, it is of vital importance that marketers, like all people working in a company or organization, know what are the benefits of achieving customer satisfaction, how to define what are the levels of satisfaction, how to form the customer expectations and how performance is perceived, so that in this way, are better able to actively contribute to all tasks aimed at achieving the much desired customer satisfaction. (Drucker , 2009, 14)

Costing system

Costing system in which the cost of goods or Service cost is obtained by assigning a good or identifiable service. An order is an activity that is spent resources to carry a different product identifiable market. Often a product is made especially for a specific customer.

There are many companies that need to know the cost of each of its products sold to make countless decisions, but only an approximation of it known as with a system costing poor or nonexistent. Many companies need to know about the cost of Each One of Their Several products to make Decisions. (John, 2003, 25 )



Activity Based Costing

System that first accumulates overhead costs for each activities in an organization, and then assigns the costs of such activities to products, services or other cost objects that caused the activity. The ABC was created as a method aimed at solving a problem that occurs in most organizations that use the system costing traditional, consisting in this: (Richard, 2000, 29 )

The failure to report the costs of products at a reasonable individual accuracy.

The inability to provide useful feedback for the management of the company for the purposes of control of the operations.

Continuous Improvement and Innovation

Continuous improvement is to make constant efforts and community to improve the efficiency of work processes, facilitate the tasks and increase the quality of products delivered to customers internal or external. (Cokins, 2008, 80)

These improvements in corus steel manufacturing company are due to small changes, inexpensive and easy to use for employees. They also include low risk since it is possible to return to the old way of working without incurring significant expenditure. Continuous improvement is a constant source of innovation in the corus steel manufacturing company at workplaces, which are generated internally and which result from the creativity of an employee or group of ...