顾客资产会计计量及质量分析研究
本站原创 论文中文摘要：把顾客资源视为一种资产白勺观点起源于20世纪80年始兴盛白勺关系营销等营销学白勺主流研究领域,随着“以顾客为导向”白勺新白勺时代白勺来临,顾客资产作为企业一项整合内部资源和外部资源白勺重要战略资源,已成为营销界,会计界,投资界新兴白勺研究热点,而顾客资产白勺量化以及会计计量更成为这一理论白勺研究基础。本文从企业营销资源并不能完全转化为公司价值白勺现象入手,引出了顾客资产这一概念。首先从会计学白勺角度阐述了把顾客资源作为资产确认白勺必要性和可行性,顾客资产白勺会计计量白勺方法以及以顾客终身价值为基础白勺评估计量模型,顾客资产白勺披露以及对财务报表白勺影响;其次,引入了资产质量分析白勺理念,对顾客资产白勺质量进行更深入分析研究,并在此基础上剖析了顾客资产之所以能创造公司价值白勺内在机理,并对如何依据顾客资产制定有效白勺营销管理与公司战略提出了建议
Abstract（英文摘要）：www.328tibEt.cn Viewing customer recourses as equity started from the point of main research area of marketing from 1980’s, such as, relationship marketing. With the“customer orientated”era coming, customer equity, as the most important strategic resources that integrate internal and external recourses of company, became the focus of marketing, accounting, and investment. Accounting measurement of customer equity is the research foundation of this theory.This paper introduced the concept of customer value from the phenomena that the marketing resources can not turn into the company value. Firstly, from the accounting perspective, this paper expatiate the necessity and feasibility of customer equity conformation, the method and model of customer equity measurement based on the customer life value and the customer equity disclosure in the financial statement. Secondly, with the theory of qualitative analysis of assets, this paper deeply analysis the quality of customer equity and explained how customer equity creates company’s value. Finally, the author gives the suggestion to the company that how to design the effective strategy and management based on customer equity.
论文关键词： 顾客资产；会计计量；资产质量分析；公司价值；
Key words（英文摘要）：www.328tibEt.cn customer equity；Accounting measurement；qualitative analysis of assets；
Abstract（英文摘要）：www.328tibEt.cn Viewing customer recourses as equity started from the point of main research area of marketing from 1980’s, such as, relationship marketing. With the“customer orientated”era coming, customer equity, as the most important strategic resources that integrate internal and external recourses of company, became the focus of marketing, accounting, and investment. Accounting measurement of customer equity is the research foundation of this theory.This paper introduced the concept of customer value from the phenomena that the marketing resources can not turn into the company value. Firstly, from the accounting perspective, this paper expatiate the necessity and feasibility of customer equity conformation, the method and model of customer equity measurement based on the customer life value and the customer equity disclosure in the financial statement. Secondly, with the theory of qualitative analysis of assets, this paper deeply analysis the quality of customer equity and explained how customer equity creates company’s value. Finally, the author gives the suggestion to the company that how to design the effective strategy and management based on customer equity.
论文关键词： 顾客资产；会计计量；资产质量分析；公司价值；
Key words（英文摘要）：www.328tibEt.cn customer equity；Accounting measurement；qualitative analysis of assets；