The Theory And Positive Research Of Customer Asset Value And Customer Accounting

Enterprise management core idea has changed from "taking products as centre " to " taking customers as centre ", so that the customers have become the most important resource of enterprise , also the main target that enterprises contend for. The idea "taking customers as centre " could make enterprise great progress and maximizing its benefit through choosing the real customers. Therefore, enterprise should treat the value of the customer- a soft asset of enterprise correctly. With the fact that the system of account becomes maturing and perfecting gradually, that the customer asset is revealed is not only benefiting outside user of financial statements to make correct decisions and attracting latent investors, but realizing the customers mining, maintaining the high value customers continually, and fostering common customers and latent customers as high value ones under the reality of customer resource paucity.Based on relevant theory, firstly, the paper gives the definition of customer asset value and introduces the evaluation method of CAV. It puts forward the amendment model of CAV which includes the credit risk factor after analyzing the defect of present mathematics model of CAV and the fact of credit risk that modern enterprise confronted with. Because of the amendment model's difficulty of operating in reality, the paper establishes an index system for CAV and changes the calculation of CAV into marking the indexes, in order to combine the theory and utility of CAV index system. Secondly, establishment index system for bank has made up defect that the present research only confines to industry and commerce enterprise. With FAHP and taking S branch of Agricultural Bank of China as case object, the paper gives an positive analysis so that realizes the evaluation of CAV and the customer classification, which tests the feasibility of evaluation method and makes base for applying customer accounting. Finally, the paper discusses the customer accounting. Based on the outcome of CAV evaluation, it researches the measure and reveal of customer asset which could help the outside users of financial statements understand the enterprise information sufficiently so as to supporting their decision. At the same time, customer management accounting was discussed based on the non-financial measure and customer evaluation and classification. With the study, the outcome is able to serve for the director such as planning and controlling customer resource, ameliorating customer structure, improving customer fidelity, and making decision.The research is able to help enterprise to distinguish high value customer correctly, make use of customer asset information to attract outside investors, and also perfect customer management, assign limited resource rationally, and realize the maximization of enterprise value by discussing and researching customer management accounting.