Exploring the interface between management accounting and marketing: a literature review of customer accounting

摘要: The availability of customer data has been enhanced in the digital economy, which can be used to measure performance marketing activities. Accounting techniques using are collectively called accounting (CA). To seek interface between management and marketing, this study first discusses three weaknesses (the lack revenue milepost information, sustainability measurements, intangibles capitalization) relate them concepts (customer journey, acquisition retention, assets). Next, reviews literature on CA. Revenue (RA), focuses an period, aims at planning control marketing. Customer profitability analysis (CPA) developed stream strategic accounting. central focus CPA is allocation selling, general administrative expenses individual customers through activity-based costing. lifetime value equity (CLV CE) present cash flow from retention. While RA respectively revenues costs CLV CE take flows all future periods into consideration. Finally, links each CA tool discussed further development