Kundrelationer och kundlönsamhet
En fallstudie av ett modeföretag
This thesis studies the customer relationships and customer accounting methods used by a Swedish fashion company. The aim is to test the empirical applicability of the relationship based framework developed by Lind and Strömsten and to explain potential differences between empirical observations and theory. The framework is based on the categorization of four customer relationship groups and the appropriate customer accounting methods to be used for each relationship. The fashion company, that recently assessed the profitability of its customer base in an aim to implement a new customer strategy, is the object of the qualitative case study. The case study reveals that all customer relationships are to be found at Whyred, except the connective customer relationship. Instead there is a group of customers not fitting into the framework, a group referred to as image customers. Variations in the level of sophistication of accounting methods used denote further differences. All four methods are used by Whyred, however at a less advanced and at a less formal level. Explanations for this can be found in branch specifics, such as industry culture, as well as in firm specifics, such as the use of internal assessment tools.