Contabilidad y marketing: buscando un denominador común

• Autor: Murphy, David S.
• Formato: artículo
• Fecha de Publicación: 2012
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/180525
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/2875/2802; https://doi.org/10.18800/contabilidad.201201.001
• Nivel de acceso: acceso abierto
• Materia: Contabilidad; Marketing; Gerencia de marketing; Valor del cliente; Rentabilidad contable del cliente; Valor del tiempo de vida del cliente; Valor de la cartera de clientes; https://purl.org/pe-repo/ocde/ford#5.02.04

Accounting and marketing are very different disciplines. The analysis of customer profitability is one concept that can unite accounting and marketing as a common denominator. In this article I search for common ground between accounting and marketing in the analysis of customer profitability to determine if a common denominator really exists between the two. This analysis focuses on accounting profitability, customer lifetime value, and customer equity. The article ends with a summary of what accountants can do to move the analysis of customer value forward, as an analytical tool, within companies.