客户价值最大化及其计算模型的建构

Maximization of Clients' Value and Construction of Calculation Model

企业的生产经营必须牢固树立由客户引导企业发展的观念。客户是企业所拥有的最重要的资源,客户价值最大化必须与企业财务管理目标相一致。因此,企业的财务管理必须以长期性程度最高的客户价值最大化为目标,这样才能促进企业长期、健康地发展。

The production and management of enterprises must be based on the idea that clients guide the development of enterprises. Clients are the most important resource owned by enterprises. The maximization of clients＇ value is identical to the goal of financial management in enterprises. Therefore, the financial management in enterprises must take the clients＇ maximization as goal, which should be with the highest degree of lasting long term. Only in this way can we improve enterprises to develop in a long- termed and healthy way.