Penerapan activity based costing dalam customer profitability analysis pada CV. “X” di Jombang

Customer is one of the most important part of every business.Without the customers a company can’t continue to grow, because customers who use the output produced by the company to meet their needs. Customer satisfaction and revenue of the business entity for these companies. Company that would use the activities to serve the customer. Activities to serve these customers will cost, whether it's a little or a lot. These costs should be charged to the customer. Than the cost of the product itself, to gain speed in the calculation of the costs required to be classified based on driving activity. Of the results of this cost, then the grid is used decision analysis techniques and selected categories of customers as customer profitability analysis techniques to determine the customer area. This classification is based on their regional customers. Object of this research is to produce CV. X rope. This company has not previously applied customer profitability analysis, so companies do not know with certainty the contribution of each customer. With a discussion of this thesis are expected to apply CV.X customer profitability analysis to determine customer priorities