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As
described in the book, Customer
Equity™ accounting
allows firms not only to calculate the total asset value of
their customer portfolios, but also to understand how components
of Customer
Equity™ are changing
over time. In this section, we discuss:
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The
Customer Equity™ Balance Sheet
A
summary calculation and example that show how companies
can track and assess current and future profits from new
and retained customers to understand how, and why, their
total level of Customer
Equity™ is
changing. |
New
Customer: Current Profits
New Customer:
Future Profits
Retained
Customer: Current Profits
Retained
Customer: Future Profits
|
The
Customer Equity™ Flow Statement
A
summary calculation and example that shows how companies
can track gains and losses from new, retained, and attriting
customers during a given year. The Customer
Equity™
flow statement shows gains (or losses) in six categories:
new customers, current and future periods; retained customers,
current and future periods; and non-retained customers
(defectors), current and future periods. (The defectors,
of course, only show losses.) |
Gains
(losses) from New Customers,
Current and Future Periods
Gains (losses)
from Retained Customers, Current Period
Gains (losses)
from Retained Customers, Future Periods
Expected Lost
Profit from Defecting Customers, Current Periods
Expected Lost
Profit from Defecting Customers, Future Periods
|
Index:
Customer Equity™ Accounting Tables
This section contains the Customer
Equity™
Accounting Tables referred to in the calculations and
examples. They are available in PDF format, so you will
need the Adobe
Acrobat 4.0 Reader to view these documents. |
Balance
Sheet Tables: 1
- 2
- 3
- 4
- 5
- 6
Flow Statement Tables: 1
- 2
- 3
- 4
- 5
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