客户回报率对企业价值的贡献研究

Enterprise value is mostly created by customers, so the importance of customers has been recognized widely. But the problem is that enterprise can't evaluate the value of customers as an asset, and they don't know the effect the asset has on the whole enterprise value. This result in though the enterprise recognize the importance of customers, they don't want to invest in correlative programs. Return On Customer (ROC) can solve this problem. It's a new index based on customer value theory. By calculating it we can evaluate the rate of the value that enterprise obtain from the customers. When ROC is maximized, enterprise value is maximal. This index can help enterprise make correct decisions. This article firstly concludes the relationship between customer value and enterprise value also the relationship between ROC and enterprise value based on the researches former people did. Secondly it introduces how to use ROC to upgrade enterprise value by several simple examples. At last it discusses the question how to upgrade ROC.