It is a matter of certain urgency to formalize rules with a view to extracting information from the new indicators that are used in modern enterprise evaluation methods. In most situations, the client's point of view is always taken into consideration. However, in spite of being one of the most active areas for market research companies, client inquiries always provide qualitative information. Facing the challenge of generalizing an accounting model that incorporates the quantitative evaluation of companies' intangible assets so as to be useful for improving their performance, this paper proposes an innovative method for evaluating client satisfaction. The elements used in this new method come from inquiries that are regularly held among clients. The obtained results provide the calculation of indices that characterize companies' assets and liabilities and are related to client satisfaction.
Administration strategies; Satisfaction Indicators; Clients' Evaluation; Quantitative Method
