企业客户关系价值与客户结构优化
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摘要
基于客户关系价值模型与交易成本理论,发现影响企业客户关系价值的因素主要取决于企业获得能为企业带来利润的新客户的效率、现存客户给企业带来的税后利润率以及维持现存客户关系的效率,而这些因素都受客户业务规模结构影响。通过对客户关系价值模型的拓展与推导,证明存在一个最优客户业务规模结构,并就此为国家政策制定与企业市场战略提出相关建议。
Large customer is a kind of important resources of the enterprise,which has a marked impact on the operating performance of the enterprise. Based on the customer relationship value model and the transaction cost theory,this paper holds the view that the influencing factors of enterprise customer relationship value mainly depend on the efficiency of enterprise' s capability to obtain new customers which can bring profits to enterprise,which depend on the enterprise's after-tax profit margins the existing customers bring to,and depend on the efficiency of maintaining existing customer relationships,and all these factors are influenced by customer business scale structure. By the expansion and deduction of customer relationship value model,it proves that there is an optimal customer business scale structure,and this paper will put forward some related suggestions referring to national policy and the enterprise marketing strategy.
Large customer is a kind of important resources of the enterprise,which has a marked impact on the operating performance of the enterprise. Based on the customer relationship value model and the transaction cost theory,this paper holds the view that the influencing factors of enterprise customer relationship value mainly depend on the efficiency of enterprise' s capability to obtain new customers which can bring profits to enterprise,which depend on the enterprise's after-tax profit margins the existing customers bring to,and depend on the efficiency of maintaining existing customer relationships,and all these factors are influenced by customer business scale structure. By the expansion and deduction of customer relationship value model,it proves that there is an optimal customer business scale structure,and this paper will put forward some related suggestions referring to national policy and the enterprise marketing strategy.
引文
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[2]Blattberg R.C,Deighton J.Manage marketing by the customer equity test.[J].Harvard Business Review,1996(4):136-44.
[3]Itzkowitz J.Customers and cash:how relationships affect suppliers'cash holdings[J].Journal of Corporate Finance,2013(19):159-180.
[4]张胜.供应商-客户关系与资产结构——来自我国制造业上市公司的经验证据[J].会计论坛,2013(1):89-99.
[5]马黎珺,张敏,伊志宏.供应商-客户关系会影响企业的商业信用吗——基于中国上市公司的实证检验[J].经济理论与经济管理,2016(2):98-112.
[6]陈峻,王雄元,彭旋.环境不确定性、客户集中度与权益资本成本[J].会计研究,2015(11):76-82,97.
[7]徐虹,林钟高,王鑫.关系型交易、内部控制与盈余管理——基于应计与真实盈余管理的经验证据[J].会计与经济研究,2015(3):57-77.
[8]Patatoukas P.N.Customer-base concentration:implications for firm performance and capital markets[J].The Accounting Review,2012(2):363-392.
[9]黄晓波,张琪,郑金玲.上市公司客户集中度的财务效应与市场反应[J].审计与经济研究,2015(2):61-71.
[10]陈静宇.客户价值与客户关系价值[J].中国流通经济,2002(3):38-40.
[11]杨龙,王永贵.顾客价值及其驱动因素剖析[J].管理世界,2002(6):146-147.
[12]Johnson W.C,Kang J.K,Yi S.The Certification Role of Large Customers in the New Issues Market[J].Financial Management,2010(4):1425-1474.
[13]Raman K,Shahrur H.Relationship-specific investments and earnings management:evidence on corporate suppliers and customers[J].The Accounting Review,2008(4):1041-1081.
[14]Williamson O E.The economic institutions of capitalism[M].New York:Free Press,1985:88.
[15]Farrell J,Gibbons R.Cheap Talk About Specific Investments[J].The Journal of Law,Economics,and Organization,1995(2):313-34.
[16]谢莉娟.互联网时代的流通组织重构——供应链逆向整合视角[J].中国工业经济,2015(4):44-56.
[17]吴先金.供应链集成研究[J].中国流通经济,2007(2):22-24.
[18]陈正林,王彧.供应链集成影响上市公司财务绩效的实证研究[J].会计研究,2014(2):49-56,95.
[19]Suutari,Raymond.Understanding Industry Structure[J].CMA Management.2000(4):108-122.
[20]唐跃军.供应商、经销商议价能力与公司业绩——来自2005-2007年中国制造业上市公司的经验证据[J].中国工业经济,2009(10):67-76.
[21]王蓉,陈良华.供应链成本理论(SCC)演进框架解析与中国应用展望[J].东南大学学报(哲学社会科学版),2011(1):28-32,123.
[22]阎达五.价值链会计研究:回顾与展望[J].会计研究,2004(2):3-7,96.
[23]Stuart T.E,Sorenson O.Social Networks and Entrepreneurship[J].Entrepreneurship Theory&Practice,2003(1):1-22.
[24]殷俊明,王跃堂.供应链成本控制:价值引擎与方法集成[J].会计研究,2010(4):65-73,96.
[25]Bensaou M.Portfolios of Buyer-Supplier Relationships[J].Sloan Management Review,1999(4):35-44.
[2]Blattberg R.C,Deighton J.Manage marketing by the customer equity test.[J].Harvard Business Review,1996(4):136-44.
[3]Itzkowitz J.Customers and cash:how relationships affect suppliers'cash holdings[J].Journal of Corporate Finance,2013(19):159-180.
[4]张胜.供应商-客户关系与资产结构——来自我国制造业上市公司的经验证据[J].会计论坛,2013(1):89-99.
[5]马黎珺,张敏,伊志宏.供应商-客户关系会影响企业的商业信用吗——基于中国上市公司的实证检验[J].经济理论与经济管理,2016(2):98-112.
[6]陈峻,王雄元,彭旋.环境不确定性、客户集中度与权益资本成本[J].会计研究,2015(11):76-82,97.
[7]徐虹,林钟高,王鑫.关系型交易、内部控制与盈余管理——基于应计与真实盈余管理的经验证据[J].会计与经济研究,2015(3):57-77.
[8]Patatoukas P.N.Customer-base concentration:implications for firm performance and capital markets[J].The Accounting Review,2012(2):363-392.
[9]黄晓波,张琪,郑金玲.上市公司客户集中度的财务效应与市场反应[J].审计与经济研究,2015(2):61-71.
[10]陈静宇.客户价值与客户关系价值[J].中国流通经济,2002(3):38-40.
[11]杨龙,王永贵.顾客价值及其驱动因素剖析[J].管理世界,2002(6):146-147.
[12]Johnson W.C,Kang J.K,Yi S.The Certification Role of Large Customers in the New Issues Market[J].Financial Management,2010(4):1425-1474.
[13]Raman K,Shahrur H.Relationship-specific investments and earnings management:evidence on corporate suppliers and customers[J].The Accounting Review,2008(4):1041-1081.
[14]Williamson O E.The economic institutions of capitalism[M].New York:Free Press,1985:88.
[15]Farrell J,Gibbons R.Cheap Talk About Specific Investments[J].The Journal of Law,Economics,and Organization,1995(2):313-34.
[16]谢莉娟.互联网时代的流通组织重构——供应链逆向整合视角[J].中国工业经济,2015(4):44-56.
[17]吴先金.供应链集成研究[J].中国流通经济,2007(2):22-24.
[18]陈正林,王彧.供应链集成影响上市公司财务绩效的实证研究[J].会计研究,2014(2):49-56,95.
[19]Suutari,Raymond.Understanding Industry Structure[J].CMA Management.2000(4):108-122.
[20]唐跃军.供应商、经销商议价能力与公司业绩——来自2005-2007年中国制造业上市公司的经验证据[J].中国工业经济,2009(10):67-76.
[21]王蓉,陈良华.供应链成本理论(SCC)演进框架解析与中国应用展望[J].东南大学学报(哲学社会科学版),2011(1):28-32,123.
[22]阎达五.价值链会计研究:回顾与展望[J].会计研究,2004(2):3-7,96.
[23]Stuart T.E,Sorenson O.Social Networks and Entrepreneurship[J].Entrepreneurship Theory&Practice,2003(1):1-22.
[24]殷俊明,王跃堂.供应链成本控制:价值引擎与方法集成[J].会计研究,2010(4):65-73,96.
[25]Bensaou M.Portfolios of Buyer-Supplier Relationships[J].Sloan Management Review,1999(4):35-44.
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