CUSTOMER ACCOUNTING AND COMPETITOR ACCOUNTING AS A STRATEGIC APPROACH FOR GOAL ACHIEVEMENT: EVIDENCE FROM AUTO PARTS MANUFACTURING COMPANIES IN THAILAND

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Anucha Thapayom

Abstract

This study investigates the influences of customer accounting and competitor accounting on goal achievement through customer relationship and competitive advantage as mediating of the study. Customer accounting includes customer profitability analysis, lifetime customer profitability analysis and valuations of customers as assets and competitor accounting consist of competitor cost assessment, competitive position monitoring and competitive performance appraisal. In this study, 136 auto parts manufacturing companies in Thailand are the samples of the study. The results reveal that lifetime customer profitability analysis has a significant positive influence on customer relationship. Also, customer profitability analysis, valuations of customers as assets, competitive position monitoring and competitive performance appraisal have a significant positive influence on competitive advantage. Moreover, customer relationship has a significant positive influence on competitive advantage. Likewise, customer relationship and competitive advantage have a significant positive influence on goal achievement. This study enables firms’ executives to be aware of how to implement, apply and utilize customer accounting and competitor accounting for customer relationship, initialing competitive advantage, and goal achievement in the highly and rigorously competitive markets and environments through the valuable allocation of their resources, assets and strategies to customer accounting and competitor accounting.

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