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Customer Assets of a Company: The Marketing-Finance Interface

Author:

Marina M. Dvoryashina

Abstract:

The paper explores the possibilities and limitations of applying the concept of customer assets to respond to the challenges of managing market-based assets of a company, as well as to develop and implement its marketing and risk management strategies. Having considered the evolution of the approaches to such economic concepts as “market-based assets” and “customer assets” the author proves that the changed perception of marketing as an activity aimed at creation of company value has reflected in the concept of marketing-finance interface. Finally, the paper outlines the prospects of utilizing marketingfinance interface and standards of “marketing accounting” to handle the problems of managing customer assets of a company.

Keywords: market-based assets; customer-based assets; measurement in marketing; accounting of intangible assets; marketing-finance interface.

For citation:

Dvoryashina M.M. Klientskie aktivy kompanii: interfeys “marketing-finansy” [Customer assets of a company: The marketing-finance Interface]. Izvestiya Uralskogo gosudarstvennogo ekonomicheskogo universiteta – Journal of the Ural State University of Economics, 2017, no. 2 (70), pp. 51–60.