| Abstract [eng] |
Intellectual capital, such as human resources, brand name, licences, knowledge, customers, takes the most important place in every company in modern business society. It’s very important to manage and value both financial and intellectual capital, especially the customers, because that part takes the most important place in the structure of intellectual capital. Company’s capital consists of many resources and its’ value is always changing. If company is permanently managing and valuing customers’ capital, it uses specialized informational systems, which can be used for customers’ capital evaluation only. There are different informational systems that use different evaluation methods, depending on desirable information type. This master’s final work presents a new standpoint of customers’ capital evaluation that analyzes customers’ capital variation. The new method of customer capital evaluation combines both financial and intellectual indexes. This method is different from others because it uses classic registration data. This feature widens its usage possibilities comparing to other methods. The method offered will allow using customers’ capital more effective, control if marketing capital is allocated right. Also it will allow evaluating the influence of every customer or the group of customers and Increase company’s value. Master’s work object of study is customers’ capital evaluation methods. The objective of work is to investigate the customers’ capital evaluation methods and to offer the customers capital evaluation IS method based on company’s business information. Scientific work structure reveals through these research targets: • Analyse the theoretical customers’ capital evaluation methods • Investigate financial indexes and IS used in customers’ capital evaluation • Offer specialised method based on customers’ information integrating in IS • Fulfil experimental research and evaluate its results Research methods used in the work are scientific literature analysis, comparing analysis, statistic analysis and interview. The work consists of introduction, three parts, conclusion, literature and supplement. The size of work is 66 pages, 26 pictures, 8 tables and 33 literature sources. |
