客户资产管理理论及其对我国船舶工业改革创新的意义与启示

The Innovation Significance and Enlightenment of the Theory of Customer Equity Management to the Reformation on the China Shipbuilding Industry

客户资产管理理论是顺应服务经济的新管理理论,它突出了客户资产作为核心资产的关键地位。这一理论不仅丰富了经典经济学的厂商理论,它认为客户是不可或缺的生产要素,其与厂商是一种合作、共生的关系;而且还突破了传统的管理学中的会计盈利观念,即,企业应重点关注客户盈利能力而不是产品的盈利能力,为客户创造价值,客户的拥有率比产品的市场占有率更重要。这种理论对于处于在转型时期中的中国造船工业,无论是从改革路径的选择,还是经营理念的重塑,以及微观经营操作层面都具有有益的启示。

The theory of customer equity management is a new economic theory applying for service-oriented economy, which highlights the essential role of customer equity as core equity. The theory that regards customers as a irrepleceable element of production not only poses more weight on classical economy in manufactory theory but also makes breakthrough to the concept of accounting profit. The enterprise should pay more attention to customer-benefit capability than product-benefit capability to create value for customers since the possession of customers weighs more important than market share. Therefore, the theory provides China's shipbuilding industry during mode-shifting period with helpful references in reform means, reconstruction of management concept as well as micro-operational details.