Essence and structure of customer capital: management aspect

The analysis of approaches of allocation of components of customer capital of the enterprise is carried out. It was established that the main participants in the management of customer capital are the enterprise and its customers, and the object of management is the relationship between them. It is...

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Main Author: T.O. Zavalii
Format: Article
Language:English
Published: Zhytomyr Polytechnic State University 2018-08-01
Series:Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
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Online Access:http://pbo.ztu.edu.ua/article/view/142204/139821
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author T.O. Zavalii
author_facet T.O. Zavalii
author_sort T.O. Zavalii
collection DOAJ
description The analysis of approaches of allocation of components of customer capital of the enterprise is carried out. It was established that the main participants in the management of customer capital are the enterprise and its customers, and the object of management is the relationship between them. It is revealed that the system of customer capital consists of three subsystems: resources, measures, effects; the subsystem of resources assumes that the company has a certain list of intangible assets, which it uses in the process of activating the system of management of customer capital, and the productive subsystem is the set of effects on which you can find out the relevant system of indicators. It is determined that under the management of customer capital, the enterprise should be understood as a combination of processes of collection, processing, analysis of information about customers and development of appropriate measures aimed at increasing customer loyalty under the conditions of environmental factors.
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issn 1994-1749
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publishDate 2018-08-01
publisher Zhytomyr Polytechnic State University
record_format Article
series Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
spelling doaj-art-564b59c03d4949fda6d82c2a45c0ea6f2025-08-20T03:20:19ZengZhytomyr Polytechnic State UniversityПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу1994-17491994-17492018-08-01240192710.26642/pbo-2018-2(40)-19-27Essence and structure of customer capital: management aspectT.O. ZavaliiThe analysis of approaches of allocation of components of customer capital of the enterprise is carried out. It was established that the main participants in the management of customer capital are the enterprise and its customers, and the object of management is the relationship between them. It is revealed that the system of customer capital consists of three subsystems: resources, measures, effects; the subsystem of resources assumes that the company has a certain list of intangible assets, which it uses in the process of activating the system of management of customer capital, and the productive subsystem is the set of effects on which you can find out the relevant system of indicators. It is determined that under the management of customer capital, the enterprise should be understood as a combination of processes of collection, processing, analysis of information about customers and development of appropriate measures aimed at increasing customer loyalty under the conditions of environmental factors.http://pbo.ztu.edu.ua/article/view/142204/139821intellectual capitalcustomer capitalsystem of customer capitalsubsystem of customer capitalcustomer capital management
spellingShingle T.O. Zavalii
Essence and structure of customer capital: management aspect
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
intellectual capital
customer capital
system of customer capital
subsystem of customer capital
customer capital management
title Essence and structure of customer capital: management aspect
title_full Essence and structure of customer capital: management aspect
title_fullStr Essence and structure of customer capital: management aspect
title_full_unstemmed Essence and structure of customer capital: management aspect
title_short Essence and structure of customer capital: management aspect
title_sort essence and structure of customer capital management aspect
topic intellectual capital
customer capital
system of customer capital
subsystem of customer capital
customer capital management
url http://pbo.ztu.edu.ua/article/view/142204/139821
work_keys_str_mv AT tozavalii essenceandstructureofcustomercapitalmanagementaspect