THE VALUE OF CUSTOMER AND ITS IMPACT ON FINANCIAL REPORTING: A CASE STUDY

Authors

  • Elenilton Rüdiger Johann Pontifícia Universidade Católica do Paraná - PUCPR
  • Luiz Carlos Duclós Pontifícia Universidade Católica do Paraná - PUCPR
  • Michael William Citadin Pontifícia Universidade Católica do Paraná - PUCPR
  • Wesley Vieira da Silva Pontifícia Universidade Católica do Paraná - PUCPR

DOI:

https://doi.org/10.5380/rcc.v6i1.32072

Keywords:

Metrics, Customer Value, Financial Reports

Abstract

In many organizations managers have not realized the strategic importance of customer value in financial reporting. In order that managers, analysts and owners manage better the client in the corporate environment, it is increasing the search for alternatives to demonstrate the value of the customer. The objective of this study is to discuss and evaluate through verifications if the use of customer value metrics in financial reports effectively supports the decisions of company owners and company managers. The data were gathered from literature review and documental and exploratory studies in a hardware distributor in the central region of Rio Grande do Sul State. The case study results showed that the reporting of customer metrics, supports more effectively the decisions of owners and managers of the companies, because generate clear information over customer value movement and better predictability over this movement, increasing on this way the reliability of all actors involved in decision-making process of the company and primarily to investors members.

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Published

2014-05-08

How to Cite

Johann, E. R., Duclós, L. C., Citadin, M. W., & da Silva, W. V. (2014). THE VALUE OF CUSTOMER AND ITS IMPACT ON FINANCIAL REPORTING: A CASE STUDY. Revista Contabilidade E Controladoria - RC&C, 6(1). https://doi.org/10.5380/rcc.v6i1.32072

Issue

Vol. 6 No. 1 (2014): Volume 6 | Número 1 | Jan./Abr. | 2014

Section

Articles

License

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