Research On The Construction And Application Of A Company’s Customer Value Analysis Model Based On Cluster Analysis

The concept of management accounting has been put forward for a long time,but has not been well applied in many enterprises.Combining digital transformation with management accounting to realize the digital transformation of management accounting may play a positive role in the application of management accounting.In the current domestic market environment,many enterprises have reached the stage of digital transformation and are trying to find ways of digital transformation.At present,the mainstream methods such as financial robots are too expensive and complex to operate,mainly serving large enterprises and not suitable for the application of small and medium-sized enterprises.Therefore,for small and medium-sized enterprises,how to realize digital transformation is a major issue that needs to be explored at present.This paper helps the company improve its customer management level by establishing a customer value analysis model for clothing enterprises,and explores the ways of digital transformation of small and medium-sized enterprises,so as to implement the application of enterprise management accounting.This article mainly adopts literature research and case analysis methods to establish a customer value analysis model for the company.Firstly,I reviewed and organized the research results related to customer value analysis at home and abroad.Then,I gained an understanding of the current situation of customer management in Company A,analyzed the problems and their causes in the management process,and proposed that Company A’s problems can be solved by establishing a customer value analysis model.This clarified the necessity of establishing a customer value analysis system in Company A.Next,this article refers to the widely recognized existing and potential values in the academic community to establish an indicator analysis system.Based on the current situation of the company,multiple evaluation indicators are selected,and the weight of each indicator is calculated using the Analytic Hierarchy Process.A model is established based on the customer situation of Company A.Subsequently,100 representative customers were selected from Company A as sample data,their customer value was calculated,and then customers were classified through cluster analysis to obtain the analysis results.Based on the analysis results and the characteristics of the divided customer groups,develop specialized marketing measures for them.After applying this model,Company A has achieved significant results.The problems related to customer management have been solved,the relationship with customers has been significantly improved,and the company’s profits have significantly increased.Through the above research,this paper draws the customer value analysis model of Company A,and successfully solves the problems in customer management of Company A.At the same time,the successful establishment and application of this model has proved the feasibility of helping company A’s digital transformation by establishing a customer value analysis model,provided a reference for more small and medium-sized enterprises similar to company A’s digital transformation,and also provided measures to solve the application problems of management accounting.