Impact of Customer Accounting on the Operational Performance of Vietnamese Enterprises

Abstract

The paper aims to evaluate the impact of the use of customer accounting information including Customers Profitability Analysis (CPA), Lifetime Customers Profitability Analysis (LCPA), and Valuation of Customers Assets (VCA) on the Operational Performance of enterprises (OPE). The study was conducted based on surveys from 315 subjects. They included directors, unit managers, and accountants in Vietnamese enterprises. By multivariate regression analysis from SPSS 20 software, the results show that the use of customer accounting information, analysis of customer profitability, and customer assets valuation are vital aspects of customer accounting that impact business performance. The level of use of CPA has the most substantial effect on business performance (coefficient is 0.250), next is the impact of using VCA (coefficient is 0.246). The study also shows that the age and size of enterprises have a positive impact on performance. However, this study did not determine the effect of LCPA on business performance. The research results are the basis for proposing solutions to improve the performance of enterprises in Vietnam from the use of customer accounting information.