外文翻譯--發(fā)展會計師事務所的營銷理念

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)展會計師事務所的營銷理念</p><p>　　資料來源：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>　　在關于公共會計行業(yè)的報告中，會計和管理參議院小組委員會梅特卡夫宣稱，公共會計行業(yè)需要促進競爭。會計機構面臨的一個奇怪的兩難境地：積極的營銷活動是在激烈的競爭，但這一活動的必要因素常常是知

18、覺與專業(yè)水準的道德行為的沖突。這在一定程度的沖突產(chǎn)生于一個市場營銷的誤解。對現(xiàn)代營銷范圍延伸遠遠超出了募捐和富勒牙刷推銷員哈德森或由諸如惠普萬斯社會批評家所描述的熟練操作。本文的目的是發(fā)展一個營銷導向的企業(yè)提供相關的公共會計服務。雖然會計師的重點是開發(fā)這里，其中的方法可以推廣到其他專業(yè)服務營銷。在最基本的層面上，市場營銷策略的制定包括四個步驟。（1）確定為服務和信息當前和未來客戶的需求，確定其目前的行為和他們所遇到的問題。（2）分割成段

19、的總市場以突出不同的需求和問題。（3）要選擇一個作為該公司的業(yè)務活動目標，并細分他們的市場。（4）系統(tǒng)設計和實施客戶服務，其中包括通信方案的好處，傳達這些服務可以提供給目標市場的前景。接下去的部分綜述了公共會計事務所選擇現(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)行官和首席財務官員電話調(diào)查的結果報告為案例。此外，一個小公司，其會計需求的演變，提出</p><p>　　客戶需求和市場細分:

20、營銷觀念的戰(zhàn)略主張，強調(diào)以客戶的滿意度作為在市場上取得成功的關鍵。因此，它成為監(jiān)察市場的迫切需求。如果一個會計事務所在幾個地方有一些分支機構而且還擁有廣泛的客戶基礎，那么假設非正式的報告程序的存在，就會產(chǎn)生一個連貫的市場信息系統(tǒng)。相反的，一個正式報告，從人員定期誰擁有高度的客戶聯(lián)系是必要的。這樣的設計和舉報制度，當然肯定對會計師事務所的組織結構很敏感。這樣的信息系統(tǒng)，在評估那些與會計師事務所沒有接觸的新客戶和新市場方面有一個重大的局限性

21、。市場調(diào)查研究的新市場在市場需求的評估中是非常寶貴的。在未來的客戶組織的重要個人可以面談回答這樣的問題：什么因素影響搜尋和選擇會計師事務所？誰影響這一進程？哪些服務會被客戶端所使用？這樣或那樣的問題，被分析在一個以特定市場為目標的電話調(diào)查的基礎上的。這些目標名義上即技術密集型的小企業(yè)。這項調(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電子協(xié)會的目錄中。在這些公司的利益

22、是被經(jīng)濟的增長所激勵的，這也是他們所希望的，這將提供一個視野深入了解其中的壓力增長的地方對審計，會計</p><p>　　準則影響其選擇的會計師事務所:客戶的需要可以衡量的重要性，他們在他們的會計師事務所的選擇不同的標準進行。這項服務的個性化起著最重要作用的存放和注意的關系，從注冊會計師人才的重要性表示。這表明，客戶之間，會計事務所，審計和稅務合作伙伴關系的參與，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、服務的速度和費用數(shù)額是下一個最重要的。這里的客戶是講了及時的信息和援助，以合理的成本需要。在光譜的另一端的銷售，由會計師事務所，宣傳資料派發(fā)由會計師事務所，并與其他銷售意向不客觀的通訊簡報中的一個有影響的會計師事務所的選擇。這最后的結果說，以“銷售導向”，這一直是會計師事務所最典型的反應作為美國注冊會計師協(xié)會放松了對征集的限制。不同于“營銷導向”的“銷售導向”文學和藝術的推廣并沒有明確涵蓋客戶需求的認識。樣品的綜合分析，但是，可能掩蓋部