Essence and structure of customer capital: management aspect
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2018, Vol 40, Issue 2
Abstract
The analysis of approaches of allocation of components of customer capital of the enterprise is carried out. It was established that the main participants in the management of customer capital are the enterprise and its customers, and the object of management is the relationship between them. It is revealed that the system of customer capital consists of three subsystems: resources, measures, effects; the subsystem of resources assumes that the company has a certain list of intangible assets, which it uses in the process of activating the system of management of customer capital, and the productive subsystem is the set of effects on which you can find out the relevant system of indicators. It is determined that under the management of customer capital, the enterprise should be understood as a combination of processes of collection, processing, analysis of information about customers and development of appropriate measures aimed at increasing customer loyalty under the conditions of environmental factors.
Authors and Affiliations
T. O. Zavalii
Keywords
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