顧客価値ベースの業績評価に向けて
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概要
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The purpose of this paper is to explore that accounting has what kind of problem for the performance evaluation of business based on customer value, and what solution for overcoming the problems is necessary for accounting. Recently, the research perspectives of economics, management, and marketing disciplines are shifting from the supply side to the demand side. Therefore, this paper presents the necessity for striving to evaluate the business performance based on the qualitative and subjective value from the customer side. Finally, the way for accomplishing more than ever the function of resource allocation as one of social functions of accounting is discussed.