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ИД «Финансы и кредит»






International Accounting

Customer relations as a company resource: Distinctive features and perspectives

Vol. 22, Iss. 7, JULY 2019

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


Butyaev K.S. Department of Federal Postal Service for Nizhny Novgorod Oblast, Branch of FGUP Russian Post, Nizhny Novgorod, Russian Federation

ORCID id: not available

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


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