In recent years, customer profitability has become a focal point of academic discussions on business performance. However, researchers remain divided as to how evaluation of customers ought to be conducted, resulting in uncertainty of how accounting systems should be adapted to prevailing conditions. This paper aims to investigate the application of customer accounting techniques and the role they play in the organisational and commercial context in which they take place. In a case study of Billerud, a Swedish company providing materials and services for packaging solutions, the interplay between customer accounting techniques and customer relationship characteristics has been examined through the application of a theoretical framework developed by Lind and Strömsten. Particular emphasis has been put on deviations from the prescribed pattern of the framework.

AbstractTitle:Behovet av kundorientering i fastighetsföretag, finns det?Author:Joel Nilsson ErlemanTutor:Agneta SundströmPurpose:Thru a quality point of view, examine and analyze how Akelius AB customer orientatesthem self in an area such as Brandbergen, were the demand is larger then the supply.Method:Through a qualitative research approach with an inductive and a hermeneutic orientation thestudy approaches Akelius AB and the company?s costumer orientation thru several interviews and asurvey. The gathered data?s purpose is to answer research questions to investigate how costumerorientations function and to how to implement it in real estate companies.Theory:The theory explains the meaning of customer orientation and its use in real estate companies.The theoretical discussion is based on a five-gap model, which is used to analyze the service quality inAkelius AB and to analyze the relation to their costumers.Empire:The findings show how Akelius experience costumer orientation in Brandbergen and thecostumer?s perception of Akelius AB service quality.Analysis:Compares the theory and the empirical data to see the service quality thru using the GapModel.Conclusion:Akelius AB satisfy their customer?s need in what could be expected of them. In thesituation with increased demand and lower supply Akelius AB have the possibility to offer theircostumers a much lower quality than the costumers usually wants and expect.

This thesis attempts to clarify the impact of cultural differenceson customer expectations of service level. Furthermore, wewant to determine whether or not expectations of service differenough to be quantifiable between two countries, Sweden andthe US, mostly regarded as similar in business practices. The conclusion showed that higher ratings on four of Hofstede?s five cultural indexes were associated with higher customer service expectations overall, and in all four SERVQUAL dimensions. This research contributes to retail internationalization and customer expectations theory.

On a highly competitive market, quality is an important aspect to take into account, both in terms of goods and services. The Swedish timber market is very competitive and to achieve long-term success focus on the customer, in this case private forest owners, is a prerequisite. SCA Skog AB Jämtlands forest management administration is dependent on the acquisition of timber from private forest owners to fulfil their mission to the supply of SCA's paper and sawmills in Sweden with raw material. To be able to develop the cooperation with private forest owners, the administration investigates their quality management by measuring the customer satisfaction index (CSI). The purpose of the study was to identify a practical and systematic method to handle deviations and suggestions for improvements to achieve a higher customer satisfaction.

On a highly competitive market, quality is an important aspect to take into account, both in terms of goods and services. The Swedish timber market is very competitive and to achieve long-term success focus on the customer, in this case private forest owners, is a prerequisite. SCA Skog AB Jämtlands forest management administration is dependent on the acquisition of timber from private forest owners to fulfil their mission to the supply of SCA's paper and sawmills in Sweden with raw material. To be able to develop the cooperation with private forest owners, the administration investigates their quality management by measuring the customer satisfaction index (CSI). The purpose of the study was to identify a practical and systematic method to handle deviations and suggestions for improvements to achieve a higher customer satisfaction.

Purpose: The study aims to, from a companys point of view, describe how strategic work with customer loyalty is done.Conclusion: Another possible way to try to create loyalty is to exceed the expectations whether the customer is a member of the loyalty program or not. A strong brand with a good reputation can also contribute to a stronger loyalty. Reward systems gradually reward the customers since they first need to collect points, or in this case miles, to be able to use them later on. The staff is often educated in service to be able to interact with the customer in a professional manner. One way to interact with the members of the loyalty program is through profiles on the internet.

During the 1970?s the interest for quality management and the concept of quality costs increased considerably. Business leaders noticed that there was a great potential for reducing costs of poor quality. Since up to 10-30% of a company?s total turnover may consist of poor quality costs some consider them as an unexploited goldmine.

This Master Thesis is a part of PlymoVent?s business to customer plot, with the aim to investigate how the consumers receive the services that PlymoVent provides. With regard to PlymoVent's business strategy and reference theory, the demands of how to receive and monitor a supply chain for a better customer satisfaction where targeted. The findings refer to poor customer satisfaction due to obscure procedures in problem resolution and discrepancy handling, and vague transportation accuracy..

In this qualitative study the authors explores, by studying several quality-development models what quality in leadership is. The models are: Total Quality Management; SIQ?s model for customer-oriented organizational development; the EFQM excellence model; the ISO 9000:2000 standard; and Six Sigma. These models will be compared from Deming?s list for upper management; the Situational Leadership Theory; and the Contingency Theory.

The store manager can make great benefits of having an eye on how the staff works towards the customer, because the personnel is an important tool when competing with other stores. This paper is focusing on the part that relates to the staff in the store, which is one of the key tools in the competition for customers after the customer made it to the store. Many stores have guidelines which the staff should follow when they meet with customers. If the staff is too tightly controlled by these guidelines, customers can perceive the first encounter with the staff as artificial and as if the genuine friendliness does not exist. It is important that the staff looks at the individual customer and treat every customer in a personal way and that the staff can see the customer?s needs.

Several studies have examined the effects of perceived justice of preferential treatments to customers, but few have studied these effects when customers have different input. The purpose of the study is therefore to enhance the knowledge and understanding of the effects of preferential treatments to customers with varying input. More specifically, the study focuses on how perceived justice, customer satisfaction and loyalty are affected depending on the customer's input and received treatment. An experimental study with 263 respondents showed that the perceived justice and loyalty intentions among both the receiver and the non-receiver of the preferential treatment were of highest level when it was given to a customer with large input. Customer satisfaction however, was found to be of highest level when customers themselves received preferential treatment, regardless of the size of their input.

The purpose of this thesis was to study local bank offices work with customer satisfaction. A case study concerning two local bank offices was made, the cases were based on interviews with the managers at the bank offices. The research questions that we wanted this thesis to answer was how local bank offices create customer satisfaction among small business customers, and how local bank offices assess customer satisfaction among small business customers. The study showed that local bank offices find customer satisfaction among small business customers important and use complaints as the primary source in the process of creating customer satisfaction..

This paper aims to clarify how four customer magazines and digital versions of the magazines are being used by their target group. It focuses on the Ikea customer magazine specifically. After the analysis the conclusion is that out of the four companies customer magazines only one, Ikeas Live magazine, fully re-used the editorial content from the printed magazines on their digital platform. The interviewees were six readers of Ikeas customer magazine Live and two experts from a Stockholm based content firm. After the conducted interviews it became clear that none of the interviewees read the digital version of Ikeas magazine Live.

Title: Bergslagens Sparbank ? A market survey of the bank?s corporate customer?s attitudesSeminar date: 2010-02-05Course: Individual essay, 30 higher education creditsAuthors: Mathias Lindberg, Bogdan EfimovAdvisor: Pia LindellKey Words: relationship marketing, finance industry,  customer satisfaction, customer loyaltyPurpose: The purpose of this essay is to try to identify those factors that lead to customer satisfaction and customer loyalty among the corporate customers to Bergslagens Sparbank. The purpose is also to find out what the corporate customer think about Bergslagens Sparbank and why they think as they do.Method: For this essay the authors have chosen to use a combination of qualitative and quantitative methods. The reason for that a combination of these methods have been chosen is because the authors thought that it was a proper way to answer the essays main questions since these questions are of both qualitative and quantitative nature. Further the essay is built on an abductive approach.Conclusions: We have identified several factors that create customer satisfaction and customer loyalty among the corporate customers to Bergslagens Sparbank.

Background and problem: In Croatia, the hotel industry has undergone difficult and unstable conditions since the 90s. Since 2001, however the results in the sector has improved due to increased investment in the renovation of facilities and construction of new hotels.Purpose: The study aims to examine hotel operations on the Makarska Riviera on the basis of tourist business perspective, and examine its quality, service and accessibility.Method: In this study we used a qualitative approach. The survey was conducted through structured interviews and a non-participant observation.Result and conclusions: Satisfied and fulfilled employees, in turn that the hotels will have satisfied customers and may have profitable operations. Many hotels aim at constantly working to improve profitability and customer satisfaction. When measuring customer satisfaction, many hotel owners felt that the service is good and that they have received a good response from their guests.