企业客户关系价值与客户结构优化  

Enterprise Customer Relationship Value and Customer Structure Optimization

作　　者：朱开悉[1] 胡秀峰[1] 

机构地区：[1]湖南商学院会计学院,湖南长沙410205

出　　处：《湖南财政经济学院学报》2017年第2期93-98,共6页Journal of Hunan University of Finance and Economics

基　　金：湖南省哲学社会科学基金"公允价值计量与企业价值报告研究"(项目编号:2010YBA130);湖南省自然科学基金"企业价值报告;托宾Q与资产重组准则研究"(项目编号:09JJ6104)

摘　　要：基于客户关系价值模型与交易成本理论,发现影响企业客户关系价值的因素主要取决于企业获得能为企业带来利润的新客户的效率、现存客户给企业带来的税后利润率以及维持现存客户关系的效率,而这些因素都受客户业务规模结构影响。通过对客户关系价值模型的拓展与推导,证明存在一个最优客户业务规模结构,并就此为国家政策制定与企业市场战略提出相关建议。Large customer is a kind of important resources of the enterprise, which has a marked impact on the operating performance of the enterprise. Based on the customer relationship value model and the transaction cost theory, this paper holds the view that the influencing factors of enterprise customer relationship value mainly depend on the efficiency of enterprise＇ s capability to obtain new customers which can bring profits to enterprise, which depend on the enterprise~ after - tax profit margins the existing customers bring to, and depend on the efficiency of maintaining existing customer rela-tionships, and all these factors are influenced by customer business scale structure. By the expansion and deduction of customer relationship value model , it proves that there is an optimal customer business scale structure, and this paper will put forward some related suggestions referring to national policy and the enterprise marketing strategy.

关 键 词：客户资产 客户关系价值 模型 客户结构 

分 类 号：F274[经济管理—企业管理]