Accounting for Customers as a Resource: A Forgotten Research Proposal Available to Purchase

A firm's human resources can be split into two groups, internal (employees) and external (customers, major suppliers/distributors, stockholders). Viewing each area as an investment, it is useful to identify, measure and separate costs into expense and asset components; thus with customer assets it is necessary to define the appropriate customer resource classes; determine specific factors most likely to affect each group's buying behaviour; and determine cost areas most likely to affect each of the major factors identified.