Exploring the interface between management accounting and marketing: a literature review of customer accounting
Exploring the interface between management accounting and marketing: a literature review of customer accounting
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DOI：
10.1007/s00187-020-00299-9
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发表时间：
2020-04
影响因子：
3.3
通讯作者：
Kohsuke Matsuoka
中科院分区：
文献类型：
--
作者：
Kohsuke Matsuoka
在数字经济中，客户数据的可用性得到增强，可用于衡量营销活动的绩效。使用客户数据的会计技术统称为客户会计（CA）。为了寻求管理会计与市场营销之间的接口，本研究首先讨论了三个会计弱点（缺乏收入里程碑信息，收入可持续性测量和无形资产资本化），并将其与营销概念（客户旅程，客户获取和保留，客户资产）。接下来，本研究回顾了有关CA的文献。收入会计（RA），其重点是在一个会计期间的收入，旨在计划和控制营销。客户盈利能力分析是在战略管理会计的潮流中发展起来的。CPA的核心重点是通过作业成本法将销售、一般和管理费用分配给各个客户。客户终身价值和客户资产（CLV和CE）关注客户获取和保留的现金流的现值。RA和CPA分别关注会计期间的收入和成本，CLV和CE则考虑未来所有期间的现金流量。最后，讨论了每种CA工具与三种营销理念的联系，以寻求CA的进一步发展。
The availability of customer data has been enhanced in the digital economy, which can be used to measure the performance of marketing activities. Accounting techniques using customer data are collectively called customer accounting (CA). To seek the interface between management accounting and marketing, this study first discusses the three accounting weaknesses (the lack of revenue milepost information, revenue sustainability measurements, and intangibles capitalization) and relate them to marketing concepts (customer journey, customer acquisition and retention, and customer assets). Next, this study reviews literature on CA. Revenue accounting (RA), which focuses on revenue in an accounting period, and aims at the planning and control of marketing. Customer profitability analysis (CPA) has developed in the stream of strategic management accounting. The central focus of CPA is the allocation of selling, general and administrative expenses to individual customers through activity-based costing. Customer lifetime value and customer equity (CLV and CE) focus on the present value of cash flow from customer acquisition and retention. While RA and CPA respectively focus on revenues and costs in an accounting period, CLV and CE take cash flows in all future periods into consideration. Finally, links of each CA tool to the three marketing concepts are discussed to seek further development of CA.