Home  Journals  International Accounting  7(457) - 2019 July

Customer relations as a company resource: Distinctive features and perspectives

Received: 22 April 2019

Received in revised form: 27 May 2019

Accepted: 30 May 2019

Available online: 15 July 2019

Subject Heading: Managerial accounting

JEL Classification: М21, М41

Pages: 801–810

https://doi.org/10.24891/ia.22.7.801

Subject This article clarifies the composition of the company's resources proposed in scientific literature and considers new ways to improve their use efficiency.
Objectives The article aims to explore the composition and characteristics of enterprise resources, consider the specifics of customer relationships as resources of organizations, identify problematic issues, and suggest ways to solve them.
Methods For the study, I used a comparative analysis, induction, and deduction.
Results The article clarifies the composition of the company's resources and describes their characteristics that helped establish a new component of the company's resources, namely, customer relations. It defines the distinctive features of customer relations as a company's resource and offers an original way to improve the resource efficiency. The article also presents a mechanism for developing the relationship between the company resource owner and the company resource recipient in the event of a customer relations resource transfer.
Conclusions and Relevance The article concludes that customer relations can be considered as company's resources. Redistribution of the particular resources under study, if used inefficiently, is a way to increase the company's profits. The results of the study can be applied in the theory and practice of resource management, company's receivables management, and the theory and practice of management accounting.

Keywords: costs, resources, relationships, customers, receivables

References:

1. Butyaev K.S. [Model of credit relations within the system of proposed center to promote economic development of small business]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Science and Experience, 2014, vol. 7, iss. 19, pp. 35–40. URL: Link (In Russ.)
2. Chernukhina T.N. [An effective system of resources of the enterprise]. Molodoi uchenyi = Young Scientist, 2017, no. 12, pp. 376–380. URL: Link (In Russ.)
3. Gosteva O.V., Akent'eva E.I. [Intellectual resources as the basis of the intellectual capital of the organization]. Mezhdunarodnyi nauchno-issledovatel'skii zhurnal = International Research Journal, 2015, no. 6 (37), part 3, pp. 34–35. URL: Link (In Russ.)
4. Gorina T.V. [Mechanism of resource management of the enterprise and its basic elements]. Informatsionno-ekonomicheskie aspekty standartizatsii i tekhnicheskogo regulirovaniya: Nauchnyi internet-zhurnal, 2014, no. 4 (20), p. 5. (In Russ.) URL Link
5. Ibragimova G.M. [The study of the concepts of costs and resources as economic categories]. Doklady Bashkirskogo universiteta, 2017, vol. 2, no. 4, pp. 579–584. (In Russ.) URL: Link
6. Kozhin V.A., Shagalova T.V. [Resources of the enterprise and assessment of efficiency of their use]. Nauchno-metodicheskii elektronnyi zhurnal Kontsept, 2013, vol. 3, pp. 411–415. (In Russ.) URL: Link
7. Starkova O.Ya., Mekhonoshina A.S. [Theoretical issues of management of accounts receivable]. Molodoi uchenyi = Young Scientist, 2018, no. 49, pp. 398–400. URL: Link (In Russ.)
8. Bykova N.N. [The main problems of receivables management on Russian enterprises and their solutions]. Sovremennye nauchnye issledovaniya i innovatsii, 2016, no. 12. (In Russ.) URL: Link
9. Shchurina S.V., Prunenko M.A. [Management of the account receivables of the company: theory and practice]. Internet-zhurnal Naukovedenie, 2017, vol. 9, no. 1, 17 p. (In Russ.) URL: Link
10. Galyautdinova A.R. [Problems of accounts receivable management at a company and their solution]. Rossiiskoe predprinimatel'stvo = Russian Journal of Entrepreneurship, 2015, vol. 16, no. 20, pp. 3425–3440. (In Russ.) URL: Link
11. Kogdenko V.G., Mel'nik M.V. [Integrated reporting: formation and analysis issues]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, vol. 17, iss. 10, pp. 2–15. URL: Link (In Russ.)
12. Akhtyamov M.K., Gonchar E.A., Tikhonova N.V. [Evaluation of the company's intellectual capital as the element of the company's intrinsic value]. Kreativnaya ekonomika = Journal of Creative Economy, 2016, vol. 10, no. 8, pp. 945–960. (In Russ.) URL: Link
13. Makarova Ya.V. [Customer equity: theoretical views and methodological assessment problems]. Internet-zhurnal Naukovedenie, 2016, vol. 8, no. 4. (In Russ.) URL: Link
14. Lemon K.N., Rust R.T., Zeithaml V.A. What Drives Customer Equity? Marketing Management, 2001, vol. 10, iss. 1, pp. 20–25.

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive