カスタマー・エクイティを向上させる要因： 管理会計の観点からの検討

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  • カスタマー エクイティ オ コウジョウサセル ヨウイン カンリ カイケイ ノ カンテン カラノ ケントウ

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Abstract

Recently, performance measurement system using financial measures and non-financial measures are frequently examined in management accounting researches. Especially customer measures are considered as leading indicators of a financial performance. However, customer measures have much variety and the linkages among these measures are often complicated. Prior researches in management accounting focused on only a few customer measures such as customer satisfaction, customer complaints and customer retention. Additionally these researches assume very simple relationships among customer measures or between customer measures and financial measures. This paper examines the relationships between customer measures and financial performance measures based on the literature of customer equity based on marketing literatures

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