中文摘要：

顾客资产体现企业在市场竞争中获取顾客资源的能力,本研究旨在利用报表数据对上市公司的顾客资产进行测量,并依据测量结果提出提升策略。首先,运用Matlab编程模拟上市公司的每期期末顾客存量适用的技术替代模型,进而求得顾客资产。其次,依据β转换模型原理估算企业现有顾客的终身价值总和,在同时考虑顾客的获取与流失的前提下求得顾客资产可持续比率。再次,依据顾客资产可持续比率和顾客资产的计算结果构建二维坐标图,以分析企业顾客资产的时间序列特征,作为提升顾客资产的依据。最后,将该方法在中国联通公司进行了应用。研究结果表明,该方法对上市公司的顾客资产测量和提升具有较好的适用性和可操作性。研究结果对于上市公司的顾客资产管理具有一定的参考价值。

英文摘要：

Customer equity reflects enterprise’s ability of obtaining customer in market competition. The purpose of this paper is to measure listed companies’ customer equity based on reporting data,and propose enhancement strategies based on the measurement results. This paper firstly simulates the technological substitution model of listed companies using Matlab to estimate customer cumulative number and further customer equity. Then the paper calculates the lifetime value of current customers on the basis of shifted β geometric model and estimated customer equity sustainable ratio considering both customers’ obtaining and turnover. Thirdly,this paper combines customer equity sustainable ratio with customer equity to structure a two- dimensional plot which analyses time series characteristic of customer equity and proposes enhanced strategies. Finally,the application results in China Unicom show that this measurement method has a strong operability and high accuracy for the measurement and enhancement of listed companies’ customer equity. The results can provide a reference value for customer equity management of listed companies.