顧客滿意度指數測評體系報告-資料下載頁
2024-10-16 05:54本頁面
【正文】 B o o k V a l u e o f L i a b i l i t i e s ( $ m i l l i o n )M a r k e t V a l u e o f E q u i t y ( $ m i l l i o n )B o o k V a l u e o f A s s e t s ( $ m i l l i o n )Customer Satisfaction as an Economic Asset ? An asset must have a relevant attribute that can be measured in moary terms with sufficient reliability. (FASB) ? “One clear driver of wealth production is customer satisfaction.” (Commissioner Steven Wallman, Securities and Exchange Commission, 1997) ? If true, there should be a relationship between changes in the expected discounted present value of the future ine stream that customer satisfaction will generate and changes in the ACSI. Market Value Added (MVA) – ? A measure of the wealth a pany has created for its investors. ? It is calculated as the difference between what investors put in and what they can take out. *Significant at .05 level ** Significant at .01 level ACSI (1994) MVA (1995) ACSI (1996) .24* Correlations: .33** Decrease in shortterm earnings and Rising Customer Satisfaction Earnings Power Enhanced Increase in shortterm earnings and decline in customer satisfaction Earnings power eroded ACSI and Dow Jones: Percent Changes 1995 1998 (April) Q1?7Q198Q2?5Q1?5Q4?5Q3?5Q1?6Q3?6Q3?7Q2?7Q4?4Q2?6Q4?6Q4?7A pr i l 1 598Q4?7Q4?6Q1?7Q2?6Q2?5 Q4?5 Q3?7Q1?5Q3?5Q1?6Q3?6Q2?7Q1?83210123ACSI 2 7 1 89091827Dow JonesDow Jones Moving Average ACSI Percent Change Note: Dow is Moving Average of Last Month 4045 9162 Updated 4/20/98 JCA The Limits of Cost Cutting ? Cost reduction has a minimum (zero) ? Revenue growth has no maximum Overall Conclusion: If Customer Satisfaction is measured in a system … … as an index … calibrated to proxies for economic returns (Loyalty, Reservation Price) … purged from random noise Strong empirical evidence for Customer Satisfaction as economic asset Quality of economic output Quantity of economic output
教學課件相關推薦
鄂ICP備17016276號-1