| As we have been in 21st century, which is charactered by knowledge-economy, managers, on the base of emphasis on the management of intangible assets ever existing, try their best to widen their eyes' horizon ,in order to dig out new intangible assets' resources, which will add up to the whole value of companies. Among all of the new intangible assets' resources, it goes unchallenged that the intangible resources in customer relationship are the most valuable resource ever seen.The customers are final consumers of products and services provided by companies, which can be interpreted in other words that customers are the final payer who are able and ready to purchase the products and services offered by companies. In turn, the customer relationship can be interpreted as a special kind of relationship between companies and customers, which consists of purchasing contracts, customer lists, data of buying order forms ever before and data of reciprocal correspondences. So, the value of the customer relationship reveals in two aspects: it decides on the existing abilities of companies; As well, it makes full influence on the enhancing of companies' competitive edge. Although the customer relationship plays an extremely important role in the operation and production of companies, yet financial experts and researchers have overlooked the study in customer relationship field so far. Therefore, there are little resources and data in respect to customer relationship, both theoretically and practically. The thesis,however, elaborate the conception of the customer kind of intangible asset synthetically and comprehensively: the customer kind of intangible assets are customers who are in purchasing relation with the company in certain frequency and in certain period. The customers and the companies are familiar with each other by certain ways, and this kind of relationship will bring the inflow of interests to the companies now and future. Whereas the inflow of this kind of interests is not in full control by the company, in fact, companies can take charge of the interests through enhancing quality of products or service, strengthening the after-sale service , which can cultivate ,keep and raise the loyalty of customer to the companies.In the light of the conception mentioned above, we can draw a conclusion that the value of customers lies in their financial contributions to companies. In brief, the value of customers determines the value of companies. So, the purpose of studying the relation between customers and companies in this thesis lies in the increase of the companies' value through customer's value-management.On the base of financial and economic classical theoretical, this thesis emphatically dissertates the customer kind of intangible assets pricing theory, which is the key part of customer's value management. In order to guarantee the logicality of the thesis's structure and the elaborateness of treatise , this thesis divides into six parts altogether:Chapter 1 is named "customer relationship, customer resources and customers assets" .This chapter will analyze the mutual logical relation among customer relationship, customer resources and customer assets. Firstly, this chapter will prove that customer relationship is the most important economic resource among the numerous resources in companies. Thus the customer relationship becomes the customer resource in conception; secondly, this chapter demonstrates that the customer relationship belongs to companies as a kind of asset, like others. Therefore, customer relationship turns into customer assets theoretically. The conclusion that the customer relationship adds up to the customer asset in essence is the premise of the whole thesis.Chapter 2 is named as "the definition and categorizing of the customer kind of intangible asset". At the first place, chapter 2 will provide the exact definition of the customer kind of intangible asset. Secondly, on the base of the definition, this chapter will also categorize the intan... |
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