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The Study of Customers Assets’ Accounting Processing

Author: RenBingQiang
Tutor: ZhangHongJi
School: Hebei University of Economics
Course: Business management
Keywords: Customer assets Accounting treatment Econometric model impairment management
CLC: F274
Type: Master's thesis
Year: 2011
Downloads: 35
Quote: 0
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Abstract


Customer resource has become the enterprise survival and the development of an important strategic resources, even is the core competition resources. Since the 20th century foreign scholars put forward the concept of customer assets after customers, enterprises and accounting for customer assets are the multi-dimensional and intensive study. The concept of customer assets to the customer resources and business concept of accounting concept of assets received combined. So, by using the accounting techniques to dealing with customers, the special assets task variable arises at the historic moment, likewise, make customer ascent to assets the height of research of customer cost, customer profitability, customer the impairment of control and customer’s external reports have important instruction meaning.This article from the customer resources of enterprise of importance, leads to the concept of customer assets, and then from accounting technical point of view of customer assets accounting recognition, accounting measurement, control and customer assets impairment external reports etc do system treatment research. Monetary assets measurement is one of the most important features. Secondly, in the past scholars on metering of customer assets, based on the research to improve, mainly from the activity-based costing method and cash flow discount method from two angles of customer assets further econometric analysis. The last is the external reports of customer assets were analyzed.This innovation lies in:first, according to the definition of accounting assets to the definition of customer assets do the more accurate definition and necessary correction. Second, from two angles of customer assets of measurement are studied, it is respectively the activity-based costing method and the future cash flow of the discount method. The activity-based costing method of measurement can make the enterprises to gain customer assets of the costs have been reappear, discount method measurement can make clear a customer assets for enterprises make much profit. Third, the authors put forward the customer asset impairment control concept, and gives the system are described in detail. This research aims:attempts to customer assets accounting technical system processing, through the accounting methods of this tool better management enterprise strategic resources to enhance the value of customer assets. This conception is also an innovative points.

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