顧客の観点からみた財務的指標に関する課題

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  • コキャク ノ カンテン カラ ミタ ザイムテキ シヒョウ ニ カンスル カダイ

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Abstract

Recent year, some researchers in the management accounting field insist that measuring firm’s performance solely by financial measures have some shortcomings. For example, financial measures often lead to nearsighted decision making because shareholders force to achieve the financial goals in every year or even every quarter. This often destroys long term relationships with customers and at the end loses future revenue and profit. Another demerit for evaluate performance by financial measures is that these measures are too integrated to manage each customer of the firm. Thus the firm tends to be unconscious about customers and their customers would be unsatisfied with his products or services. On the other hand, some marketing researcher attempt to evaluate long term financial performance called customer equity. Customer equity means lifetime value provided by their customers. It evaluates not only the current value received from customers but also the future value that might be received from customers. If the lifetime value is calculated, the firm can act from customers’ point of view because the lifetime value changes according to the value they provided to their customers. This paper examines how to overcome the limitations of financial measures using the notion of customer equity provided by marketing literature.

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