Customer profitability analysis through activity-based costing approach in the Algerian telecom sector : a field study

الملخص EN

This study aims to clarify the conceptual framework for customer profitability analysis based on the activity-based costing approach and its reality within the telecommunications sector in Algeria.

The study was carried out using the descriptive and the analytical method applied to a sample of 72 employees including accountants, managers and customer service officials from mobile phone companies in the southeastern states of Algeria (El Oued, Ouargla, and Biskra) in the year 2020.

The statistical program SPSS 24 was used in measuring and testing the hypotheses of the study.

A high degree of awareness of the importance of conducting a customer profitability analysis was reached.

Furthermore, the activity-based costing approach has contributed to a fair estimation of costs according to different customer tiers.

However, this was met with a number of challenges.

Institutions active in the telecommunications sector must work to bypass them in order to achieve the customer satisfaction.