CUSTOMER VALUE IN CONTEMPORARY PERFORMANCE MEASUREMENT SYSTEMS
CUSTOMER VALUE IN CONTEMPORARY PERFORMANCE MEASUREMENT SYSTEMS

Author(s): Monika Łada, Alina Kozarkiewicz
Subject(s): Business Economy / Management, Socio-Economic Research
Published by: Masarykova univerzita nakladatelství
Keywords: performance measurement; customer perspective; customer value; value for customer;
Summary/Abstract: Contemporary management accounting offers a number of concepts and tools focused on customers, their profitability and cost. In performance measurement systems customer value and its development are an important objects of measurement. Although there is a difference between two concepts: customer value and value for customer, an analysis of performance measurement systems can reveal that both seem to be used changeably.

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