Özet:

The aim of this study is to determine the difference in profit caused by different customers, the contribution to the company’s decision-making stage. The reason for determining this is that the contribution that each customer provides to the revenues in sales and the contribution that the company provides to the business are mostly not equal. Therefore, it is necessary to apply the customer profitability analysis at the strategic decision-making point. Customer profit analysis is done in two ways. This is the customer income and the customer cost. Customer costs and profitability are made using the methods of determining costs based on activity. The management accounting reports implemented in the past were about analyzing the profit status of products. According to the traditional cost preparation system, the total income obtained from each customer is assumed to be equal. Traditional cost calculation system will no longer be used today and new cost calculation techniques should be used. This study explores the method of activity-based costing (FTM) and time-effective activity-based method (ZEFT). This study aims to identify the total cost of production and sale of both producers and selling, how the cost will be reflected to customers with the help of the activity and time-based cost-based approach and the differences in the share of contribution that customers have made in the total. It is intended for this work to be implemented in the housing area. Customer groups that differ in terms of their purchasing characteristics are classified according to the products they buy. With regard to the customer’s purchasing characteristics and demands, it seems that profit is achieved in a different rate for each customer.

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