Value Oriented Planning of Intangible Customer Contributions
Journal of Law and Financial Management, Vol. 11, No. 1, June 2012, pp. 2-16
20 Pages Posted: 17 Jun 2012
Date Written: June 16, 2012
This article presents a theory-based approach to the identification and integration of intangible elements of customer contribution to value-oriented planning. Our analysis is premised on the Resource Based View and the concept of Value Based Management. We develop a value driver tree, which systematically incorporates the information, coordination, synergy and reference contributions of customers within a long-term business relationship.
Keywords: finance, law
JEL Classification: M40, M41
Suggested Citation: Suggested Citation