customer value accounting

customer value accounting
марк. учет воспринимаемой [субъективной, потребительской\] ценности* (анализ разницы воспринимаемой ценности продукта фирмы и воспринимаемой ценности других продуктов с целью определения доли этой разницы, которая может быть получена фирмой путем повышения цены)
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Англо-русский экономический словарь.

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  • Value Measuring Methodology — (or VMM) is a tool that helps planners balance both tangible and intangible values when making investment decisions, and monitor benefits.Formal methods to calculate the Return on Investment (or ROI) have been widely understood and used for a… …   Wikipedia

  • value — The importance placed on something by an individual. Value is subjective and may change according to the circumstances. Something that may be valued highly at one time may be valued less at another time. The CENTER ONLINE Futures Glossary * * * ▪ …   Financial and business terms

  • Customer profitability — (CP) is the difference between the revenues earned from and the costs associated with the customer relationship in a specified period. According to Philip Kotler, a profitable customer is a person, household or a company that overtime, yields a… …   Wikipedia

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • Value added tax — Taxation An aspect of fiscal policy …   Wikipedia

  • customer profitability analysis — CPA The analysis of profits by customer. In the past, management accounting reports focused exclusively on product profitability, but in recent years it has become clear that managers need to understand both product and customer profitability.… …   Accounting dictionary

  • customer profitability analysis — CPA The analysis of profits by customer. In the past, management accounting reports focused exclusively on product profitability, but in recent years it has become clear that managers need to understand both product and customer profitability.… …   Big dictionary of business and management

  • Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Integrated customer management — (or its acronym, ICM) is a business strategy for improving support by sharing information between discrete departments. ICM brings together three business principles: alignment, agility, and customer centricity. The phrase “integrated customer… …   Wikipedia

  • Goodwill (accounting) — Goodwill is an accounting term used to reflect the portion of the book value of a business entity not directly attributable to its assets and liabilities; it normally arises only in case of an acquisition. It reflects the ability of the entity to …   Wikipedia

  • Net realizable value — (NRV) is a method of evaluating an asset s worth when held in inventory, in the field of accounting. NRV is part of the Generally Accepted Accounting Principles and International Financial Reporting Standards (IFRS) that apply to valuing… …   Wikipedia


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