顾客资产的会计计量和质量分析研究.pdf

ABSTRACT customerrecoursesas startedfromthe ofmain Viewing cquity point areaof research from 1980’S，suchas。relationship marketing marketing． Withthe‘customerorientated’era most coming，customercquity,aS也e internal resources也at andexternalrecoursesof importantstrategic integrate thefocusof investment． company,became marketing，accounting，and measurementofcustomeristhe of Accounting equity researchfoundation this ． theory． TlliS introducedtheconeeDtofcustomervaluefromthe paper thatthe resourcescannotrum value． intothe phenomenamarketing company the the necessity Firstly,fromaccountingpers