基于作业成本法的客户价值评估与管理模型

在知识经济环境下,客户作为企业的一项宝贵资源对企业具有愈来愈重要的意义,怎样对客户价值进行评估以加强客户的价值管理是本文探讨的目的。本文通过对现有客户价值的评估方法的讨论,在现有客户获利能力分析方法的基础上,构筑了一个客户价值的评估与管理模型,将客户和作业高度相关起来,体现了客户管理的核心和灵魂。

The Evaluation and Management Model of Customer Value Based on the Activity-based Costing Method

During the Knowledge Economy Age, customers play a more and more important role. It's our object that how to evaluate the customer value in order to enforce the management of customer value. This paper discusses some evaluation methods present, then, creates a model of evaluation and management of the customer value on base of CPA, combining the customer with the activity compactly and embodying the core and spirit of the customer management.