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2018, iss. 39, pp. 99-110
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The role of financial and marketing indicators in the function of ranking the key accounts
Uloga finansijskih i marketing pokazatelja u funkciji rangiranja ključnih kupaca
Abstract
This paper describes the importance of developing key accounts as important business customers in organizations in Serbia. The paper presents the theoretical development of the emergence of the concept to key account in organizations that emerged due to dynamic changes in the market. Financial and marketing indicators are especially explained. A survey of 15 companies was realized within the sales department in the Serbian market. Respondents were employed at two levels: key account managers and sales managers. The results of the survey show the financial and marketing indicators in the key customer department that employees consider being the most important for business results. The most important are financial indicators: annual values of delivered goods, average value of delivered goods, profitability, and settlement of liabilities. Marketing indicators for ranking key customers include: market share, number of years of cooperation, growth potential and satisfaction with business relationships. The paper summarizes how the ranking of customers in several categories is important for the company and provides guidelines in creating a strategy for different key account groups.
Sažetak
U ovom radu opisuje se značaj razvoja ključnih kupaca kao bitnih poslovnih činilaca u organizacijama u Srbiji. U radu je prikazan teorijski razvoj nastanka koncepta upravljanja ključnim kupcima u organizacijama, koji je nastao usled dinamičnih promena na tržištu. Posebno se objašnjavaju finansijski i marketing pokazatelji. Realizovano je istraživanje na 15 kompanija u okviru prodajnog odeljenja na tržištu Srbije. Ispitanici su bili zaposleni na dva nivoa: menadžeri za ključne kupce i menadžeri prodaje. Rezultati istraživanja prikazuju finansijske i marketing pokazatelje u odeljenju za ključne kupce, za koje zaposleni smatraju da su najvažniji za poslovne rezultate. Najviše se ističu sledeći finansijski pokazatelji: godišnja vrednost isporučene robe, prosečna vrednost isporučene robe, profitabilnost, izmirivanje obaveza. U marketing pokazatelje za rangiranje ključnih kupaca spadaju: tržišno učešće, broj godina saradnje, potencijal rasta i zadovoljstvo poslovnim odnosom. U radu se sumira na koji način se vrši rangiranje kupaca u više kategorija prema važnosti za kompaniju i daju smernice za kreiranje strategije prema različitim grupama ključnih kupaca.
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