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ИД «Финансы и кредит»






International Accounting

The customer relations resource: Directions of use by the company

Vol. 22, Iss. 10, OCTOBER 2019

Received: 27 September 2019

Received in revised form: 2 October 2019

Accepted: 7 October 2019

Available online: 15 October 2019

Subject Heading: Managerial accounting

JEL Classification: М21, М41

Pages: 1181–1191


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 examines the company's relationship with customers as a resource of the enterprise and the directions of use of this resource.
Objectives The article aims to examine the concept and basic conditions under which the relationship between the company and the client can be considered as a resource, as well as determine the main directions and indicators of the company's use of the customer relations resource.
Methods For the study, I used a comparative analysis, induction, and deduction.
Results The article defines the content of the concept of company-client relationship as a company resource and describes the main directions and indicators of the company's application of this resource.
Conclusions and Relevance The article concludes that this resource includes not only relationships with customers who are already consumers of services, but also with customers who have not yet been provided with them, and who are interested in purchasing the services of this company. The results of the study can be applied in the theory and practice of resource management, in the audit of the company, as well as in the theory and practice of management accounting.

Keywords: resources, relationships, customers, consumers, indicators


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