CAJ | 학술논문

顾客资产体现企业在市场竞争中获取顾客资源的能力，本研究旨在利用报表数据对上市公司的顾客资产进行测量，并依据测量结果提出提升策略。首先，运用Matlab编程模拟上市公司的每期期末顾客存量适用的技术替代模型，进而求得顾客资产。其次，依据β转换模型原理估算企业现有顾客的终身价值总和，在同时考虑顾客的获取与流失的前提下求得顾客资产可持续比率。再次，依据顾客资产可持续比率和顾客资产的计算结果构建二维坐标图，以分析企业顾客资产的时间序列特征，作为提升顾客资产的依据。最后，将该方法在中国联通公司进行了应用。研究结果表明，该方法对上市公司的顾客资产测量和提升具有较好的适用性和可操作性。研究结果对于上市公司的顾客资产管理具有一定的参考价值。
고객자산체현기업재시장경쟁중획취고객자원적능력，본연구지재이용보표수거대상시공사적고객자산진행측량，병의거측량결과제출제승책략。수선，운용Matlab편정모의상시공사적매기기말고객존량괄용적기술체대모형，진이구득고객자산。기차，의거β전환모형원리고산기업현유고객적종신개치총화，재동시고필고객적획취여류실적전제하구득고객자산가지속비솔。재차，의거고객자산가지속비솔화고객자산적계산결과구건이유좌표도，이분석기업고객자산적시간서렬특정，작위제승고객자산적의거。최후，장해방법재중국련통공사진행료응용。연구결과표명，해방법대상시공사적고객자산측량화제승구유교호적괄용성화가조작성。연구결과대우상시공사적고객자산관리구유일정적삼고개치。
Customer equity reflects enterprise ’ s ability of obtaining customer in market competition .The purpose of this paper is to measure listed companies ’ customer equity based on reporting data , and propose enhancement strategies based on the measurement results .This paper firstly simulates the technological substitution model of listed companies using Matlab to estimate customer cumulative number and further customer equity .Then the pa-per calculates the lifetime value of current customers on the basis of shifted βgeometric model and estimated cus-tomer equity sustainable ratio considering both customers ’ obtaining and turnover .Thirdly, this paper combines customer equity sustainable ratio with customer equity to structure a two -dimensional plot which analyses time series characteristic of customer equity and proposes enhanced strategies .Finally, the application results in Chi-na Unicom show that this measurement method has a strong operability and high accuracy for the measurement and enhancement of listed companies ’ customer equity .The results can provide a reference value for customer equity management of listed companies .