Methodology for Monitoring the Customer Value Perception of the Service Quality in Small Audit Companies

Abstract

The urgency of the problem under research is caused by the results of the conducted research on the analysis of the concept of "service values" and existing methods for increasing the customer value perception of audit services, reflecting important aspects of competiveness growth and development of audit business, in particular, small companies. The purpose of the article is to develop methodological provisions for assessing the customer value perception of audit services and improving the perceived service quality. The leading method to study this problem is the development of the methodology for monitoring the customer value perception of audit services, which consists of several stages. Based on the analysis of the customer perception with the help of a number of indicators. a matrix of the value estimation of audit services is formed. The article describes various approaches to the formation of the consumer value perception of services, the authors present a scheme of value factors of demand for audit services, an algorithm for a customer when purchasing audit services, and a classification of services by a qualitative feature compiled by the author. Based on the monitoring of change dynamics in main indicators of the audit market over the past 7 years, the relationship between the impeccable business reputation based on the quality of service delivery and a high value of audit services, as well as the demand of consumers for services of audit companies. have been revealed.