More and more companies apply electronic information systems in all their business areas. In the past, many of these systems pertained to one specific user group. However, due to high efforts and investments for maintaining these information flows, companies tend to increase the amount of attracted user groups. Thereby, the users must deal with more and more information every day. In addition, they must select the relevant information, which serves as a basis for their decisions, on their own. This procedure and the included irrelevant information generate high efforts due to re-work requirements. Therefore, users reject more and more information. All these conditions combined with a two-user group-oriented customer information system require output adjustments to the user-specific needs. Consequently, it is necessary to identify the users, their needs, and the potential effectiveness of specific information provided by a specific system.
This thesis refers to theoretical analysis models for generating an optimal concept. Thereby, it considers methods analyzing the original information system aim, user groups, their needs and the way the provided information flow can meet all these requests. These considerations represent actual conditions of Varta Gerätebatterie GmbH. Afterwards, this research compares the optimal with the actual situation in order to deduct appropriate improvement steps. Finally, this thesis suggests possible integrations and constitutes the related advantages and disadvantages based on cost accounting and information management theory.
The information flow analysis demonstrates the importance of finding appropriate methods and the key role of defining all users. Moreover, it emphasizes the significance of adjusting this flow to user needs in regular intervals due to the rapidly changing environment. The analysis of the information preparation and output indicates that communication plays a key role in exchanging information. The analysis of the optimal and the actual information system display several gaps, which VARTA should close. The actual situation analysis includes company conditions. Therefore, it is valid for practical implementation. These gaps pertain to the improvement procedure as well as to completely new integration issues.
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Table of Contents
1. Introduction
1.1 Background to the research
1.2 Research problem, research issues and contributions
1.3 Justification for the research
1.4 Delimitations of scope and key assumptions
2. Methodology
2.1 Research approach
2.2 Information model criteria
2.3 Procedure
2.4 Reliability and validity
3. CIS-model
3.1 Determination of influence factors
3.2 Analysis of influence factors
4. CIS status quo
4.1 Hierarchy
4.2 CIS information insert
4.2.1 Insert application software
4.2.2 Insert sources
4.2.3 Information preparation and output
5. Gap-analysis
5.1 Customer status quo and estimated status quo
5.1.1 Improvements concerning insert and preparation
5.1.2 Improvements concerning layout output
5.2 Potential status quo
5.3 Gap concerning pricing, deviation and benchmarking
6. Practical improvements
6.1 Pricing
6.2 Deviation analysis
6.2.1 ISC deviation methods
6.2.2 ISM deviation analysis output
6.3 Contribution benchmarking
7. Conclusion
Research Objectives and Key Themes
The primary objective of this dissertation is to improve the existing Customer Information System (CIS) at VARTA Gerätebatterie GmbH by refining the information flow to increase the effectiveness of International Sales Controlling (ISC) and International Sales & Marketing (ISM) decision-making processes.
- Analysis and improvement of current information insert, preparation, and output mechanisms.
- Development of an optimal CIS framework using theoretical analysis models.
- Integration of cost accounting and information management theories for better customer planning.
- Enhancement of pricing strategies through the development of robust "from-to" and "if-then" guidelines.
- Implementation of deviation analysis and contribution benchmarking as controlling tools.
Excerpt from the Book
ISM decision analysis
The main ISM objective is to increase VARTA’s total profit. The common operational cash flow calculations emphasize the same objective. Moreover, they demonstrate that doing business with customers is an essential component for a company’s profit. Every customer is a contributory factor to the whole income. The single customer profit derives from subtracting all customer-allocated costs from the customer’s net sales. The single Selling Key Unit (SKU) net sales generate these customer net sales. Finally, the SKU profit results from SKU net sales minus all product-specific manufacturing costs and minus allocated customer-initiated costs.
Consequently, VARTA’s profit depends on two key factors: customer consistency and battery prices within a customer’s portfolio. These are the starting point for every profit calculation. Therefore, they represent the main decision areas of existing customer development and customer pricing. The third decision area, potential customer development, derives from customer consistency. Moreover, potential customers in contrast to existing customers do not contribute anything to VARTA’s profit. Therefore, it is reasonable to differentiate between existing and potential customer consistency.
Summary of Chapters
1. Introduction: Outlines the research background, identifies core problems in current information systems, and defines the scope of the thesis regarding VARTA's CIS.
2. Methodology: Discusses the inductive and deductive research approaches and establishes criteria for evaluating information models.
3. CIS-model: Focuses on determining and analyzing the influence factors necessary for creating an optimal Customer Information System framework.
4. CIS status quo: Documents the current state of VARTA's information system architecture, including database hierarchy and information entry processes.
5. Gap-analysis: Identifies discrepancies between the current CIS and the desired optimal state, proposing specific improvements for data preparation and output.
6. Practical improvements: Details concrete enhancements for pricing, deviation analysis, and benchmarking to support operative business tasks.
7. Conclusion: Summarizes the theoretical and practical implications, suggesting future research areas and the establishment of dedicated task forces for maintaining the information system.
Keywords
Customer Information System, CIS, International Sales Controlling, ISC, International Sales & Marketing, ISM, Activity-Based Costing, Profit Contribution, Contribution Benchmarking, Deviation Analysis, SKU, VARTA, Information Management, Cost Allocation, Pricing Policy.
Frequently Asked Questions
What is the core focus of this thesis?
The work focuses on improving the existing Customer Information System (CIS) at VARTA Gerätebatterie GmbH by examining and optimizing how customer-related decisions, development, and planning data are processed to support sales controlling and marketing.
Which departments are primarily addressed?
The thesis specifically addresses the needs and operations of the International Sales Controlling (ISC) and International Sales & Marketing (ISM) departments.
What is the primary goal of the research?
The goal is to increase the effectiveness of ISC and ISM by closing identified gaps between the current information system's output and the actual needs of decision-makers.
Which methodologies are employed?
The author employs a combination of deductive and inductive research approaches, utilizing theoretical frameworks such as the "three-circle model" and "6 W" method, combined with practical cost accounting and information management theories.
What topics are covered in the main body of the work?
The main sections cover status quo analysis, gap identification, and practical improvements in pricing, deviation analysis, and contribution benchmarking.
Which keywords characterize the work?
Key concepts include Information Systems (CIS), Sales Controlling (ISC), Marketing (ISM), Profit Contribution, Benchmarking, and Deviation Analysis.
How is the "6 W" method applied to the CIS?
The method is used to detail information requests by addressing Who, What, Why, What for, Which form, and When, ensuring that the information provided is purposeful and relevant to ISM tasks.
What role does the "FCA program" play?
The Fixed Costs Allocation (FCA) program serves as a critical interface for manually or semi-automatically allocating indirect costs to specific customers and SKUs, which is essential for accurate profitability analysis.
Why is contribution benchmarking considered important by the author?
It acts as a strategic evaluation tool that allows VARTA to classify customers based on their profit contribution, helping the company prioritize resources and identify target customer strategies.
- Arbeit zitieren
- Peter Sauer (Autor:in), 2002, Improving an existing Customer Information System (CIS) by examining customer decisions, development, and planning to increase the effectiveness for ISC and ISM, München, GRIN Verlag, https://www.hausarbeiten.de/document/6421
