Serbest muhasebecilik ve serbest muhasebeci mali müşavirlik sektöründe yaşam boyu değerinin hesaplanması üzerine bir saha araştırması

Pazarlamada özellikle müşteri ilişkileri yönetiminde önemli bir ölçüm olan müşteri yaşam boyu değeri, müşterilerin işletme ile olan tüm yaşam sürelerine odaklanarak, müşterilerden elde edilmesi beklenen kârların net bugünkü değerlerini göz önünde bulundurmaktadır. Çalışmada müşteri yaşam boyu değerinin hesaplanması konusu ile ilgili olarak bir saha araştırması gerçekleştirilmiştir. Araştırma sonuçlarının istatistiksel yöntemlerle analizi sonucunda her bir serbest muhasebeci ve serbest muhasebeci mali müşavirin müşterilerinin yaşam boyu değerleri belirlenerek en yüksek ve en düşük kârlı müşterileri belirlenmiştir. Bununla birlikte uygulanan varyans analizleri sonucunda müşteri yaşam boyu değerleri açısından incelenen serbest muhasebeci ve serbest muhasebeci mali müşavirler arasında farklılık olduğu, serbest muhasebeci ve serbest muhasebeci mali müşavirlerin müşterilerin işletme türleri, müşterilerin faaliyette bulundukları yer açısından aralarında çok anlamlı bir farklılık olduğu tespit edilmiştir. Ayrıca yapılan korelasyon analizleri sonucunda serbest muhasebeci ve serbest muhasebeci mali müşavirlerin müşterileri ile ilişkide oldukları süre ile yaşam boyu değerleri arasında anlamlı bir ilişkinin olduğu bulunmuştur.

The computing of customer lifetime value: An empirical study on accountants

Customer lifetime value which is an important measurement in customer relationship management particularly in marketing, take the net present values of the expected profit into consideration focusing on the whole life time between the customers and enterprises. In this study, a field research dealt with measurement of customer lifetime value was carried out. By analyzing the results of the research via statistical methods these were occurred: The custumers with highest and lowest profits of each accountants determining customer lifetime value were revealed. Also, through variance analysis, it was seen that there were some differences between the accountants in terms of customer lifetime value, and there were significant differences in terms of customer lifetime value regarding the business categories of the customers, the locations that their customers work. As a result of the correlation analysis, it was seen that there was a significant relationship between the time that accountants are in connection with their customers and their customer lifetime values.

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