Application Of Fitting Calculation Method In Enterprise Customer Asset Value Evaluation

With the deepening of China's economic reform,China's market economy has also developed more and more perfect,and the company's production and operation activities are no longer limited to blindly placing advertisements to expand sales.Business managers have gradually focused on consolidating the original at the same time as customers,more resources are concentrated on expanding new business,making resource allocation more effective and effectively improving the operational efficiency of the enterprise.Therefore,the position of customer relationships in the daily production and operation activities of enterprises has become increasingly prominent.The theoretical system of customer relationship value assessment has not yet been formed,and it has become the focus of asset valuation theory and practice in terms of how to scientifically quantify customer relationship assets.Scientific and reasonable customer relationship asset evaluation results can help the management of the company to carry out effective customer management,and can also strengthen the business decision-making of the enterprise and improve the market viability of the enterprise.Especially in the corporate mergers and acquisitions restructuring and equity investment economy also plays an important role.In this paper,the study uses a combination of theoretical analysis and case analysis.On the basis of summarizing the research on the value of customer relationship at home and abroad,combined with the analytic hierarchy process and the fuzzy comprehensive evaluation method,the classification rate in the fitting calculation method is further explored,aiming at making up the qualitative description of the division rate of the predecessors,insufficient By establishing a customer relationship value assessment model based on the multi-period excess return method,the value of the customer relationship is equal to the sum of the present value of the excess returns generated in the next few years.The annual excess return can be obtained by subtracting the contribution of the company's overall income from the contribution of other related assets outside the customer relationship.Then establish the customer relationship value evaluation model of direct calculation method,calculate the purchasing power and purchase cost of several large customers of the enterprise,and predict the future purchase amount of the customer,and finally get the customer value of the customer.Finally,the study combined with the specific situation of the case enterprise,two evaluation models were used to evaluate the value of LX's customer relationship,and the evaluation results obtained by the two methods were compared.