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Value to the customer: concept, measurement and application in contemporary management accounting tools

Summary/Abstract: The aim of the paper is to present value to the customer as one of the most significant concepts of contemporary management accounting. The paper discusses the framework of the concept, then reviews the methods of customer value measurement and finally presents the management accounting tools that incorporate this approach. At present, value to the customer is used mostly in strategic management accounting tools. The arguments demonstrated in the paper indicate that this concept can be incorporated successfully in operational management accounting instruments as well.

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