Application of Customer Accounting in Vietnamese Enterprises

Abstract

The study aims to assess the application of customer accounting in Vietnamese enterprises from the perspective of techniques and the level of general customer accounting. Data was collected from a questionnaire with 324 valid answer sheets of accountants, and directors, and descriptive statistical analysis was performed using SPSS 20 software. Research results show that Vietnamese enterprises have placed a focus on customers, implementing strategies with clients applying customer accounting (mean from 3.46 to 3.88). Enterprises with large labor sizes and high years of establishment have the highest application level. Customer profit analysis accounted for the highest percentage (76.5% and 67.9%), while the customer lifetime valuation analysis was applied to the lowest percentage (agree level at 55.9%). The research results are suggestive of the application of customer accounting in Vietnamese enterprises to collect appropriate information for business decisions with a focus on customers.

Keywords: Customer accounting, customer profit analysis, customer lifetime valuation, customer asset valuation.