The Research On The Assessment And Application Of Third Party Logistics’ Customer Equity Value Based On The Financial Indexes

The purpose of this paper is to build an evaluation index system of third-party logistics’customer equity value which combines financial index. The theoretical background of this paper is customer equity value theory and customer accounting. The ways that we use in this paper are various, such as descriptive statistics, AHP, fuzzy synthetic discrimination and the application of Mat Lab software. After having the evaluation system, we selected a company in third-party logistics industry and applied this system to the analysis of its customer equity value. Combined the current condition of management, we came up with several suggestions to improve customer equity value. The innovation point of this research is that the data we use is mainly from financial reporting. We get the following conclusions during the research.Firstly, we make sure that the definition of customer equity value evaluation, then build a concept model. We pointed out the factors that impact the evaluation of customer equity value, and decide to conduct our research from two dimensions:the current value and the potential value. We set up34indexes which compose the entire evaluation system.Secondly, the current value is more important than the potential value in this evaluation system.Thirdly, we evaluated the customer equity value of four customers of one company located in Xi’an by using fuzzy synthetic discrimination and Delphi method. We compared the results and found out that which one had the biggest value and whose value was the poorest.Fourth, we did a research on how to enhance the customer equity value of third-party logistics companies. We found that there were two ways to enhance the current profitability and the potential profitability. In addition, we proposed the procedure of the customer equity value improvement. There are four steps:collect information and establish a data base, build a comprehensive evaluation system of customer equity value, classify customers into various types, make measures to improve customer equity value.We hope that our research can expand the application of customer equity value theory in other industries and provide new ways to realize the improvement of enterprise value of third-party logistics companies.