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• Applicability of Financial and Management Accounting Methods in the Practice of Corporate Assessment

  134-139

  Imre Túróczi

  Views:

  636

  Corporate assessment features as an independent professional fi eld which in its operai on employs and integrates accouni ng, fi nance and marketing knowledge. THe globalisai on of the economy justifies the adopi on of applied methods, too. Having studied the methodology presented in international trade literature we can conclude that the work extends to several areas and its depends on several external factors. Whether its is possible to defi ne the value of a corporation accurately remains an eternal quesi on. Naturally, the answer is no; we can only give an estimate and aim to get as close to accuracy as possible.
  On the role of accountancy we can declare that Hungarian accouni ng methods are adequate to obtain the necessary fi gures; the data available in the system need only a minimum level of additional calculation.

• Is loyalty measurable? The importance and effective assessment of customer satisfaction

  45-57

  Barbara Zsófia Stefán

  Views:

  88

   Customer satisfaction is one of the key factors of corporate competitiveness and long-term business success in the 21st century. The rapid advancement of digitalization and the increasing expectations of consumers further emphasize the need to measure and improve satisfaction. The aim of this research is to examine which factors influence customer satisfaction in the case of a specific company, and how discrepancies between service quality and customer expectations can be identified. The study focuses on the gap between perceived service quality and customer perception, for which the GAP model and the SERVQUAL scale provided the theoretical and methodological framework. The research is based on both secondary and primary data collection; the primary research was conducted using a questionnaire, measuring customer perceptions across five key dimensions: reliability, responsiveness, assurance, empathy, and tangible elements. The results indicate that the company has a fundamentally strong customer satisfaction base, particularly in terms of employee expertise and the quality of communication. However, areas for improvement were identified regarding the accuracy of information provision and customer communication, which are also relevant from the perspective of service gaps. The study highlights that properly applied measurement models not only enable the assessment of satisfaction levels but also serve as effective tools for the targeted improvement of service quality.