Conceptual model of the energy supply companies strategic management in terms of the process-oriented analysis of customer profitability

Abstract

The task of improvement of the effectiveness of the energy supply company on the basis of reducing costs comes down to the contraction of the prime cost of customer service. In this case the main difficulty is to calculate the prime cost of the customer service, especially the allocation of indirect costs that can be implemented in terms of the process-oriented analysis of profitability based on a combination of the concepts of balanced scorecard system and process-oriented management including the method of cost accounting and budget management.

Keywords

• энергосбытовая компания
• процессно-ориентированный анализ рентабельности
• клиентская рентабельность
• бизнес-модель
• energy supply company
• process-oriented analysis of profitability
• customer profitability
• business model