There are four ways to create the categorization system (Codeframe, Taxonomy). But whatever way you choose, make sure that the system takes into account both top-down (what the management wants to see) and bottom-up (what the text makes possible) approaches. Well working categorization system requires a couple of iterations and is a balance between these two views.
Designing and implementing a uniform categorization system might seem like a daunting task but the benefits are clear. Uniformly categorized customer comments have the power to transform your organization.