Research On Measurement And Improvement Of Customer Assets Based On Financial Statements

As a potential asset of a company,customer assets cannot be disclosed in the financial report,but it plays a vital role in the enterprise,especially in the telecommunications industry.With the continuous development of telecom networks and the increasing number of customers,the customer groups and some potential customers groups currently owned by enterprises are the creators of the current value and future value of the enterprise.Therefore,the exploration and maintenance of customer assets is to enhance the competition of enterprises.The key to strength.As an invisible asset of a company,if it is ignored by the management,the value of the customer will underestimate the value of the enterprise to a certain extent.As one of the three giants in the telecommunications industry,China Mobile has the number of customers at the top of the list.Research on its customer assets is not only conducive to enhancing the competitiveness of enterprises,but also plays a driving role in corporate customer asset management,while also serving the telecommunications industry.Other companies provide a reference.In order to give full play to the value of customer assets,it is necessary to effectively measure the customer's assets,so as to establish a complete evaluation system,and based on the evaluation results,find out the problems existing in the customer management,and propose a strategy of maintaining and increasing value.In terms of customer asset measurement,due to the confidentiality principle of enterprise business,general internal data is not easy to obtain,and the way of questionnaire survey in external data is large.Therefore,this paper selects enterprise financial statement data,which is easy to obtain and easy to operate.Strong.Based on the theory of customer assets,customer asset measurement model and promotion strategy,this paper analyzes the current situation of China Mobile's customer assets management and the three driving factors affecting customer assets,and then compares the different measurement models.A model based on financial statement data was selected to measure China Mobile's customer assets.Through this model,the current customer asset value of China Mobile and the value of future customer assets are calculated.At the same time,the sustainable ratio of China Mobile's customer assets is obtained,and the customers of China Mobile are based on the internal relationship between the sustainable ratio of customer assets and customerassets.Assets are divided into different levels,and according to the characteristics of each level,a business strategy suitable for the development of customer assets at different levels is proposed to achieve the benefits of the company's overall customer assets.