The role of measuring customer satisfaction costs in increasing profits

The primary focus of modern management methods is customer satisfaction, as customers represent the primary objective of an economic unit, particularly those customers who contribute to increasing the profitability of the economic unit. Management continually seeks to monitor the satisfaction of these customers and ensure that their interests and desires are its top priority. Cost accounting can provide services to management in this area by contributing to measuring the costs associated with customer satisfaction. The importance of measuring the cost of customer satisfaction is highlighted, as it is one of the most important assets of an economic unit and can significantly impact management decisions. This entails changes and developments in the information provided by cost accounting. Consequently, it is necessary to overcome the difficulties affecting the measurement and analysis of each customer's costs and how to determine the various cost drivers for each customer through the use of modern tracking and calculation techniques in order to provide valuable information to management decision-makers