Keywords
customer perceived value
relationships
Abstract
The customer plays a key role in every company. He is the main revenue provider. The profitability of the business activity of a particular company depends on appropriate customer relations. The task of management accounting in a company is to work out such a method of estimating the profitability of customers that it supports management decisions in shaping profitable, long-term relations with customers. Customer perceived value is a tool to help determine customer requirements. The aim of the paper is to present a concept of customer perceived value in commercial companies. A critical review of literature and a method of deduction and induction were used to develop the article. The article contains proposals of using various variables to determine the customer perceived value.
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