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顾客资产价值的计量与提升 被引量:1

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摘要 一、顾客资产价值界定 (一)顾客资产概念顾客资产,指企业在经营活动过程中为企业的产品、服务质量等其他事项所吸引、长期、稳定、能给企业带来未来经济利益的顾客关系。之所以将顾客关系看作企业的资产,是基于顾客关系拥有资产的基本特征:过去交易与事项形成的,
出处 《财会通讯(上)》 北大核心 2010年第11期134-135,共2页 Communication of Finance and Accounting
基金 湖北省教育厅人文社科一般研究项目顾客资产会计研究(2008y338)阶段性研究成果
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