客户成本是指企业为吸引客户，向客户销售、服务客户及保留客户而花费的各类资源，这包括花费在宣传促销、经营、计划、服务以及营销部门的某些销售费用等活动上的费用。
...究 - docin.com豆丁网 户那里获得的总客户价值 (total enterprise value, TEV) 与企业支付的总 客户成本( total enterprise cost, TEC) 的差额, 即CV = TEV- TEC。
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It is comparatively easy to determine Customer Revenue, but how to get the accurate calculation of Customer Cost is still in discussion.
客户收入相对容易确定,但客户成本的准确计算至今仍是会计学者们在认真探讨的一个课题。
参考来源 - 基于作业成本法思想的银行业客户业绩核算体系设计·2,447,543篇论文数据，部分数据来源于NoteExpress
对于保险公司来说这类客户成本更高，因为同健康人相比他们需要更多的补偿。
These people are more costly to the insurance companies because they need more services than a healthy person.
我确实认为既可以提高客户满意度，又可以降低成本。
I really believe that it is possible to both improve customer satisfaction and reduce costs.
申武投资初期安装了一个热交换器，将进入炉内的空气预热，降低了客户的燃料成本。
Shenwu puts up the initial investment to install a heat exchanger that preheats the air going into the furnace, slashing the client's fuel costs.
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