外文翻譯--發(fā)展會(huì)計(jì)師事務(wù)所的營(yíng)銷(xiāo)理念

1、<p><b>　　外文翻譯</b></p><p>　　Developing the Marketing Concept in Public Accounting Firms</p><p>　　Material Source: http://springer.lib.tsinghua.edu.cn/ Author: Tyzoon and Albert

2、</p><p>　　INTRODUCTION</p><p>　　The Metcalf Report of the Senate Subcommittee on Reports, Accounting, and Management has declared that the public accounting profession needs to foster competitio

3、n. 1 The accounting establishment faces a curious dilemma: aggressive marketing activity is a necessary ingredient in intensified competition, yet this activity is all too often perceived to conflict with professional st

4、andards of ethical conduct. To some extent this conflict arises out of a misconception of marketing. The scope of mode</p><p>　　CLIENT NEEDS AND MARKET SEGMENTS: The marketing concept advocates a strategy wh

5、ich emphasizes the satisfaction of customer needs as a key to success in the market. Hence, it becomes imperative to monitor the needs of the market. In the case of a CPA firm with branch offices in several geographic ar

6、eas and a diverse client base, it would be dangerous to assume that informal reporting procedures will result in a coherent market information system. Instead a periodic formal report from personnel wh</p><p&g

7、t;　　Since the American Electronics Association considers a small high technology firm to be one with less than $15 million sales, and since the Small Business Administration defines a small manufacturing firm to be one w

8、ith less than 250 employees, the sample is representative of the target market we have chosen to concentrate on. The content of the interview probed the criteria used in evaluating a CPA firm, the organizational influenc

9、es on the selection process, accounting services used and the le</p><p>　　CRITERIA INFLUENCING SELECTION OF CPA FIRM: The needs of clients can be measured by the importance they place on various criteria in

10、their selection of a CPA firm. It gives the mean importance, measured on a scale of I to 3, placed on several criteria by the respondents in the survey 2. The personalization of the service plays the most important role

11、as indicated by the importance placed on rapport with and attention from CPA personnel. This suggests that the creation of rapport between client a</p><p>　　ROLE INFLUENCES IN SELECT ROLE INFLUENCES IN SELEC

12、TION OF CPA FIRM:Besides the criteria involved in the process of selecting a CPA firm, the people involved are also a determining factor. Respondents rated, on a scale of I to 3, the degree to which several parties playe

13、d a role in the selection process. Table 2 shows that the chief executive and financial officers are the people to whom a CPA firm's marketing activities need to be targeted. Moreover, the role of the chief financial

14、 officer takes</p><p>　　ACCOUNTING SERVICES USED: The use of accountant services by electronic firms and the resultant level of satisfaction can provide further insights into market needs.The percentage of f

15、irms which use various types of services offered by CPA firms. Audited financial statements and tax related services are used by over 80% of the firms, but services related to management information and advice are used b

16、y less than two thirds of the sample. Thus the CPA firm's role is more to help the client firm de</p><p><b>　　譯文</b></p><p>　　發(fā)展會(huì)計(jì)師事務(wù)所的營(yíng)銷(xiāo)理念</p><p>　　資料來(lái)源：http://spri

17、nger.lib.tsinghua.edu.cn/ </p><p>　　作者：Tyzoon T. Tyebjee, Ph.D. and Albert V. Bruno, Ph.D.</p><p>　　在關(guān)于公共會(huì)計(jì)行業(yè)的報(bào)告中，會(huì)計(jì)和管理參議院小組委員會(huì)梅特卡夫宣稱(chēng)，公共會(huì)計(jì)行業(yè)需要促進(jìn)競(jìng)爭(zhēng)。會(huì)計(jì)機(jī)構(gòu)面臨的一個(gè)奇怪的兩難境地：積極的營(yíng)銷(xiāo)活動(dòng)是在激烈的競(jìng)爭(zhēng)，但這一活動(dòng)的必要因素常常是知

18、覺(jué)與專(zhuān)業(yè)水準(zhǔn)的道德行為的沖突。這在一定程度的沖突產(chǎn)生于一個(gè)市場(chǎng)營(yíng)銷(xiāo)的誤解。對(duì)現(xiàn)代營(yíng)銷(xiāo)范圍延伸遠(yuǎn)遠(yuǎn)超出了募捐和富勒牙刷推銷(xiāo)員哈德森或由諸如惠普萬(wàn)斯社會(huì)批評(píng)家所描述的熟練操作。本文的目的是發(fā)展一個(gè)營(yíng)銷(xiāo)導(dǎo)向的企業(yè)提供相關(guān)的公共會(huì)計(jì)服務(wù)。雖然會(huì)計(jì)師的重點(diǎn)是開(kāi)發(fā)這里，其中的方法可以推廣到其他專(zhuān)業(yè)服務(wù)營(yíng)銷(xiāo)。在最基本的層面上，市場(chǎng)營(yíng)銷(xiāo)策略的制定包括四個(gè)步驟。（1）確定為服務(wù)和信息當(dāng)前和未來(lái)客戶的需求，確定其目前的行為和他們所遇到的問(wèn)題。（2）分割成段

19、的總市場(chǎng)以突出不同的需求和問(wèn)題。（3）要選擇一個(gè)作為該公司的業(yè)務(wù)活動(dòng)目標(biāo)，并細(xì)分他們的市場(chǎng)。（4）系統(tǒng)設(shè)計(jì)和實(shí)施客戶服務(wù)，其中包括通信方案的好處，傳達(dá)這些服務(wù)可以提供給目標(biāo)市場(chǎng)的前景。接下去的部分綜述了公共會(huì)計(jì)事務(wù)所選擇現(xiàn)有的研究，發(fā)展了上述步驟中的前兩步。在私人控股的高科技芬蘭人的首席執(zhí)行官和首席財(cái)務(wù)官員電話調(diào)查的結(jié)果報(bào)告為案例。此外，一個(gè)小公司，其會(huì)計(jì)需求的演變，提出</p><p>　　客戶需求和市場(chǎng)細(xì)分:

20、營(yíng)銷(xiāo)觀念的戰(zhàn)略主張，強(qiáng)調(diào)以客戶的滿意度作為在市場(chǎng)上取得成功的關(guān)鍵。因此，它成為監(jiān)察市場(chǎng)的迫切需求。如果一個(gè)會(huì)計(jì)事務(wù)所在幾個(gè)地方有一些分支機(jī)構(gòu)而且還擁有廣泛的客戶基礎(chǔ)，那么假設(shè)非正式的報(bào)告程序的存在，就會(huì)產(chǎn)生一個(gè)連貫的市場(chǎng)信息系統(tǒng)。相反的，一個(gè)正式報(bào)告，從人員定期誰(shuí)擁有高度的客戶聯(lián)系是必要的。這樣的設(shè)計(jì)和舉報(bào)制度，當(dāng)然肯定對(duì)會(huì)計(jì)師事務(wù)所的組織結(jié)構(gòu)很敏感。這樣的信息系統(tǒng)，在評(píng)估那些與會(huì)計(jì)師事務(wù)所沒(méi)有接觸的新客戶和新市場(chǎng)方面有一個(gè)重大的局限性

21、。市場(chǎng)調(diào)查研究的新市場(chǎng)在市場(chǎng)需求的評(píng)估中是非常寶貴的。在未來(lái)的客戶組織的重要個(gè)人可以面談回答這樣的問(wèn)題：什么因素影響搜尋和選擇會(huì)計(jì)師事務(wù)所？誰(shuí)影響這一進(jìn)程？哪些服務(wù)會(huì)被客戶端所使用？這樣或那樣的問(wèn)題，被分析在一個(gè)以特定市場(chǎng)為目標(biāo)的電話調(diào)查的基礎(chǔ)上的。這些目標(biāo)名義上即技術(shù)密集型的小企業(yè)。這項(xiàng)調(diào)查僅限于私人持有的140家在舊金山海灣地區(qū)的高科技公司，這些公司一般擁有15至150名員工，并且他們是被排列在美國(guó)電子協(xié)會(huì)的目錄中。在這些公司的利益

22、是被經(jīng)濟(jì)的增長(zhǎng)所激勵(lì)的，這也是他們所希望的，這將提供一個(gè)視野深入了解其中的壓力增長(zhǎng)的地方對(duì)審計(jì)，會(huì)計(jì)</p><p>　　準(zhǔn)則影響其選擇的會(huì)計(jì)師事務(wù)所:客戶的需要可以衡量的重要性，他們?cè)谒麄兊臅?huì)計(jì)師事務(wù)所的選擇不同的標(biāo)準(zhǔn)進(jìn)行。這項(xiàng)服務(wù)的個(gè)性化起著最重要作用的存放和注意的關(guān)系，從注冊(cè)會(huì)計(jì)師人才的重要性表示。這表明，客戶之間，會(huì)計(jì)事務(wù)所，審計(jì)和稅務(wù)合作伙伴關(guān)系的參與，在創(chuàng)作與潛在客戶接觸有可能產(chǎn)生新的帳戶。與提供哪些

23、服務(wù)的速度和費(fèi)用數(shù)額是下一個(gè)最重要的。這里的客戶是講了及時(shí)的信息和援助，以合理的成本需要。在光譜的另一端的銷(xiāo)售，由會(huì)計(jì)師事務(wù)所，宣傳資料派發(fā)由會(huì)計(jì)師事務(wù)所，并與其他銷(xiāo)售意向不客觀的通訊簡(jiǎn)報(bào)中的一個(gè)有影響的會(huì)計(jì)師事務(wù)所的選擇。這最后的結(jié)果說(shuō)，以“銷(xiāo)售導(dǎo)向”，這一直是會(huì)計(jì)師事務(wù)所最典型的反應(yīng)作為美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)放松了對(duì)征集的限制。不同于“營(yíng)銷(xiāo)導(dǎo)向”的“銷(xiāo)售導(dǎo)向”文學(xué)和藝術(shù)的推廣并沒(méi)有明確涵蓋客戶需求的認(rèn)識(shí)。樣品的綜合分析，但是，可能掩蓋部