Evaluation Of Customer Equity

In recent years,with the fierce competition in the market environment,the form of competition between enterprises has undergone a small change,The competitive approach becomes which gets the best customer resources first.So customer relationship So customer relationship has gradually became one of the core resources of enterprise management operation,various enterprises began to take a considerable amount of human and financial resources in the development,maintaining and improving customer relationship.Customer asset value assessment is not only a prerequisite for this intangible asset transaction,but also important for companies to understand the importance of the customer relationship.Meanwhile,it is of great significance to strengthen the implementation of effective management and development of client assets and increase its benefits for the enterprise,as a result,the enterprise market competition status can also been strengthened.The American value evaluation foundation released on the drafting of the "customer relationship assets appraisal" in June 2012,in the same time,customer relations began to be officially regarded as an undisclosed intangible asset to be an object that an enterprise needs to be assessed,asset appraisal scholars and practitioners have also paid great attention to this object.Because of the previous study,the client assets in the following section of this article are short for the intangible assets of the customer relationship class.This is a theoretical study in the first,then the case analysis.At first,we summarize the relevant research and analyze the concept of customer resource and the evaluation methods.Later we introduce the multi-period excess returns method and take the Kangmei Pharmaceutical Company as a case object.Finally,the conclusion and shortcomings of this paper are given.In this paper,the multi-period excess return model is used to evaluate the overall customer assets of Kangmei Pharmaceutical Company.Based on the perspective of asset evaluation,the value of all the clients' assets of Hongmei Pharmaceuticals is estimated.The complete evaluation procedure process is completed by using the theoretical analysis combined with the concrete case study.It is proved that this way is feasible in practical application.