發(fā)布時(shí)間：2018-04-05 03:03

  本文選題：顧客滿意度　切入點(diǎn)：產(chǎn)品市場競爭　出處：《財(cái)會月刊》2016年32期

【摘要】：顧客滿意度作為被廣泛應(yīng)用的非財(cái)務(wù)指標(biāo),其與公司財(cái)務(wù)業(yè)績之間的價(jià)值相關(guān)性成為研究的熱點(diǎn)問題。本文以我國上市公司為樣本,對顧客滿意度與企業(yè)財(cái)務(wù)業(yè)績之間的相關(guān)性進(jìn)行了研究,并檢驗(yàn)了產(chǎn)品市場競爭環(huán)境對顧客滿意度與財(cái)務(wù)業(yè)績關(guān)系的調(diào)節(jié)作用。研究結(jié)果表明:較高水平的產(chǎn)品顧客滿意度能夠帶來較高水平的財(cái)務(wù)業(yè)績,并且在產(chǎn)品競爭程度較高的情況下,二者之間的相關(guān)性更強(qiáng)。本文的研究結(jié)論為企業(yè)實(shí)施顧客導(dǎo)向的經(jīng)營戰(zhàn)略提供了重要的經(jīng)驗(yàn)證據(jù)支持。
[Abstract]:As a widely used non-financial index, customer satisfaction has become a hot issue in the study of the value correlation between customer satisfaction and company financial performance.In this paper, the relationship between customer satisfaction and financial performance of listed companies in China is studied, and the effect of product market competition environment on the relationship between customer satisfaction and financial performance is tested.The results show that a higher level of customer satisfaction can bring a higher level of financial performance, and in the case of a higher degree of product competition, the correlation between the two is stronger.The conclusion of this paper provides important empirical evidence for enterprises to implement customer-oriented management strategy.
【作者單位】： 南京財(cái)經(jīng)大學(xué)會計(jì)學(xué)院;西南大學(xué)經(jīng)濟(jì)管理學(xué)院;寧波中通物流集團(tuán)公司;
【基金】：江蘇省教育廳高校哲學(xué)社會科學(xué)基金項(xiàng)目“企業(yè)內(nèi)部控制質(zhì)量對高管——員工薪酬差距的影響機(jī)制以及經(jīng)濟(jì)后果研究”(項(xiàng)目編號:2016SJB630036);江蘇省教育廳高校哲學(xué)社會科學(xué)基金項(xiàng)目“恢復(fù)體驗(yàn)與江蘇高校教師職業(yè)幸福感的交叉時(shí)序研究”(項(xiàng)目編號:2015SJB144) 江蘇高校品牌專業(yè)建設(shè)工程項(xiàng)目 西南大學(xué)中央高校基本科研業(yè)務(wù)費(fèi)項(xiàng)目(項(xiàng)目編號:SWU1609122)
【分類號】：F275;F274;F273.2
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本文編號：1712884