财务视角:顾客资产定位探折  

Financial Perspective: A Discussion of the Customer's Property Orientation

作　　者：张慧敏[1] 

机构地区：[1]天津科技大学经管学院,天津300222

出　　处：《现代财经（天津财经大学学报）》2004年第7期44-47,共4页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：随着营销战略从生产导向到市场导向再到顾客导向的深刻转变,企业经营的核心也将经历从产品经营阶段演变到资本经营阶段,再发展到顾客经营阶段的过程,使得顾客资产成为企业的核心战略资产。大量事实证明,将顾客作为企业的战略资产进行经营和管理,是真正获得企业竞争优势的重要环节。运用顾客盈利能力、顾客终身价值、顾客资产来制定战略,它将对财务管理乃至企业管理产生重要的影响。Along with the deep shift of marketing strategy from production-orientation to market-orientation, then to customer-orientation, the core of business operation will evolve from the stage of production operation to capital operation, then to customer operation. As a result the customer assets becomes the core strategic assets of the business. A large number of facts show that taking the customer as the strategic assets to operate and manage is the important step for the business to gain the real competitive advantage. It will produce important impact on the financial management and the enterprise management through applying the customer's profitable ability, the customer's life-long value and customer's assets to lay out the strategy.

关 键 词：顾客资产 顾客价值 顾客盈利能力 

分 类 号：F275.2[经济管理—企业管理]