Abstract

This paper presents a customer order classification model based on the customer value evaluation for make-to-order manufacturing systems. In the first stage with customer value evaluation, we derive the valuation factors and perform uni-variate and multi-variate variable analysis. In the second stage with customer order classification, we determine cut-off values for the classification of customers, based on the results from the first stage and present the probability distribution of the values of customers.BR The development of customer value evaluation model relies on the ensemble method, one of the machine learning techniques. We present a whole process of performing customer value evaluation and customer order classification and rating customers, using the public financial statement data of the audited/non-audited corporate firms from 2001 to 2010, provided by the electronic disclosure system DART of the Financial Supervisory Service.

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