Customer Assets, Accounting Measurement And Quality Analysis

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.