Customer contribution, that is, the proportion of customer contribution to bank resources investment. Through the strict definition and classification of customer income and customer cost, a complete accounting system is used to measure the profits brought by a customer or customer group to the enterprise in a certain period of time. The simple expression is: customer profit contribution = customer income-customer cost.
Customer contribution generally refers to customer's profit contribution. The analysis of customer contribution can help banks adjust their customer structure, compress and reduce their investment in customers with low return on resources, and also provide a basis for marketing to control the allocation direction and quantity of resources from the source.
Customer profit contribution first appeared in the research literature in the field of management accounting and marketing. In the early 1990s, with the appearance of activity-based costing, management accounting researchers were deeply interested in the process and factors that influenced and drove the cost and profit of customer service, and began to use data and information to manage and control customer service and related businesses.
So far, there are two main schools of research on customer profit contribution: cause school and result school. The cause school mainly studies the formation mechanism and influencing factors of customer profit contribution, and the result school evaluates customer profit contribution according to historical transaction data.
The role of customer contribution of commercial banks
1, which helps to implement differentiated marketing and deepen the cultivation of value customers.
The full opening of the banking industry has made the competition of commercial banks unprecedented fierce. The narrowing of spreads, credit control and the intensification of financial risks have made commercial banks gradually change from a "product-centered" business model to a "customer-centered" business model.
According to the "28 Rule" of the banking industry, 20% of bank customers have contributed more than 80% of the profits to the bank, and the remaining 80% of customers can only bring little or even negative benefits to the bank.
2. It helps to distinguish customer needs and optimize customer relationship management.
The object of customer relationship management in commercial banks is the customers who hold bank wealth management products or accept bank wealth management services. Stable and continuous customer relationship is the primary goal of customer relationship management.
Through the analysis of customer contribution, banks can comprehensively and comprehensively understand the overall personal situation of customers, quickly identify the changes of financial needs of different groups of customers, and predict the future needs of customers, so as to make adaptive adjustments in bank product positioning and market decision-making, truly establish a "customer-centered" business model, and realize the comprehensive optimization of customer relationship management.
3, help to improve the fine management ability, efficient use of limited resources?
Under the background of interest rate marketization and the full implementation of new capital management measures, it has become a top priority for commercial banks to quickly improve their cost management and pricing management capabilities. Through the scientific calculation of customer contribution, commercial banks can be prompted to rationally allocate resources, plan investment, and maximize the optimal utilization of resources and the effective matching of operating income and cost.
The main calculation models for expanding the contribution of data customers are:
(A) calculation method of internal capital transfer price
The calculation method is mainly to determine the internal capital transfer price of a commercial bank, and calculate the customer contribution on this basis. Its characteristic is simple calculation, but its disadvantage is that human factors are large and it is easy to distort the calculation results.
1, customer deposit income = customer deposit internal fund transfer income-customer deposit accrued deposit interest expense.
The meaning and calculation method of each index are as follows:
① The income from internal fund transfer of customers' deposits is the virtual business income calculated according to the internal fund transfer price of customers' deposits in commercial banks during the calculation period. The calculation formula is:
Income from internal fund transfer = =ICi×Ri×Ti
The income from internal fund transfer shall be calculated one by one according to the actual amount and term of each deposit of each customer account in a commercial bank. These include:
ICi stands for the average daily deposit balance during the measurement period.
The average daily balance refers to the sum of the average daily balance of customers divided by the number of days in the statistical period, which is from the beginning of measurement to the end of measurement, the same below.
Ri represents the internal fund transfer price of deposits with different maturities.
Ti represents the number of days of deposit (the number of days of calculation period)
② Accrued deposit interest expense of customer deposits of commercial banks refers to the deposit interest expense of commercial banks in the calculation account during the calculation period.
Accrued deposit interest expense = =Di×Ri×Ti
Baidu Encyclopedia-Customer Contribution