Customer Assets of a Company: The Marketing-Finance Interface

The paper explores the possibilities and limitations of applying the concept of customer assets to respond to the challenges of managing market-based assets of a company, as well as to develop and implement its marketing and risk management strategies. Having considered the evolution of the approaches to such economic concepts as “market-based assets” and “customer assets” the author proves that the changed perception of marketing as an activity aimed at creation of company value has reflected in the concept of marketing-finance interface. Finally, the paper outlines the prospects of utilizing marketingfinance interface and standards of “marketing accounting” to handle the problems of managing customer assets of a company.