顧客の観点からみた財務的指標に関する課題

概要

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Recent year, some researchers in the management accounting field insist that measuring firm'sperformance solely by financial measures have some shortcomings. For example, financial measuresoften lead to nearsighted decision making because shareholders force to achieve the financialgoals in every year or even every quarter. This often destroys long term relationships with customersand at the end loses future revenue and profit. Another demerit for evaluate performanceby financial measures is that these measures are too integrated to manage each customer of thefirm. Thus the firm tends to be unconscious about customers and their customers would be unsatisfiedwith his products or services.On the other hand, some marketing researcher attempt to evaluate long term financial performancecalled customer equity. Customer equity means lifetime value provided by their customers.It evaluates not only the current value received from customers but also the future value thatmight be received from customers. If the lifetime value is calculated, the firm can act fromcustomers' point of view because the lifetime value changes according to the value they providedto their customers.This paper examines how to overcome the limitations of financial measures using the notion ofcustomer equity provided by marketing literature.
2007-03-20