Customer Equity von KMUs

Friedhelm W. Biemel, Jörg Henseler

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

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Abstract

Customer relationships are most important assets of many SMEs. Customer Equity is the sum of the values of all customer relationships. Customer Equity will not be found in any balance sheet, nevertheless it has strategic importance. Even if companies do not want to publish their Customer Equity for competition reasons, it may be explicitly required and usefull in certain cases like changing ownerships in order to estimate the company’s value. This paper explains the main concept of Customer Equity. Popular approaches for determinigCustomer Equity are presented and examined for their applicability on SMEs.
Original languageEnglish
Title of host publicationUnternehmensbewertung und Basel II in kleinen und mittleren Unternehmen
EditorsJörn-Axel Meyer
Place of PublicationLohmar
PublisherEUL Verlag
Pages235-252
ISBN (Print)978-3-89936-071-4
Publication statusPublished - 2003
Externally publishedYes

Publication series

NameJahrbuch der KMU-Forschung und -Praxis ... in der Edition "Kleine und Mittlere Unternehmen"
PublisherEUL Verlag
Number4
Volume2003

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