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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">finance</journal-id><journal-title-group><journal-title xml:lang="ru">Финансы: теория и практика/Finance: Theory and Practice</journal-title><trans-title-group xml:lang="en"><trans-title>Finance: Theory and Practice</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2587-5671</issn><issn pub-type="epub">2587-7089</issn><publisher><publisher-name>Financial University under The Government of Russian Federation</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26794/2587-5671-2025-29-3-218-228</article-id><article-id custom-type="elpub" pub-id-type="custom">finance-3701</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>КОРПОРАТИВНЫЕ ФИНАНСЫ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>CORPORATE FINANCE</subject></subj-group></article-categories><title-group><article-title>Повышение финансовых показателей B2C компаний за счет реализации имеющихся резервов клиентского капитала</article-title><trans-title-group xml:lang="en"><trans-title>Increasing the Financial Performance of B2C Companies by Implementing Existing Customer Capital Reserves</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0001-5258-6187</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Мигачев</surname><given-names>И. Б.</given-names></name><name name-style="western" xml:lang="en"><surname>Migachev</surname><given-names>I. B.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Иван Борисович Мигачев — независимый исследователь, преподаватель Международногоинститута экономики, менеджмента и информационных систем</p><p>Барнаул</p></bio><bio xml:lang="en"><p>Ivan B. Migachev — independent researcher, lecturer, International Institute of Economics, Management and Information Systems</p><p>Barnaul</p></bio><email xlink:type="simple">ivan@migachev.com</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Алтайский государственный университет</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Altai State University</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2025</year></pub-date><pub-date pub-type="epub"><day>18</day><month>06</month><year>2025</year></pub-date><volume>29</volume><issue>3</issue><fpage>218</fpage><lpage>228</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Мигачев И.Б., 2025</copyright-statement><copyright-year>2025</copyright-year><copyright-holder xml:lang="ru">Мигачев И.Б.</copyright-holder><copyright-holder xml:lang="en">Migachev I.B.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://financetp.fa.ru/jour/article/view/3701">https://financetp.fa.ru/jour/article/view/3701</self-uri><abstract><p>В статье рассмотрено влияние изменений, произошедших в сфере коммуникаций и информационных технологий, на финансовые показатели B2C-организаций разного размера. Актуальность и практическая значимость исследования обуславливается значительным ростом информационной доступности для потребителей, а также появлением большого количества маркетинговых инструментов, несущих новые возможности и угрозы. Целью исследования является выявление и систематизация ошибок, допускаемых B2C организациями в ходе формирования клиентского капитала и взаимодействия с ним, а также оценка финансовой значимости наиболее часто допускаемых ошибок. Поставлены задачи проанализировать влияние таких факторов, как: рост информационной доступности, рост влияния «сарафанного радио» и деловой репутации компании, развитие IT и программно-аппаратных комплексов для анализа массива больших данных Big data на основные функции и цели маркетинга в организации. Использованы теоретические, эмпирические, общелогические, специальные методы исследования и контент-анализ. Затронут вопрос выявления неэффективных трат на маркетинговую деятельность за счет использования наиболее релевантных метрик и KPI. Автор делает выводы, что в современных реалиях повышение финансовых показателей организации путем более эффективного использования резервов клиентского капитала пролегает в следующих плоскостях: a) необходимость экономии средств маркетингового бюджета за счет изменения подходов к привлечению и удержанию отдельных сегментов потребителей; b) получение конкурентного преимущества на рынке при рациональном сотрудничестве с конкурирующими предприятиями; c) повышение рентабельности продаж при помощи внедрения системы сбора информации о потребителях, а также ее интерпретации. В ходе работы выявлена необходимость поддержания деловой репутации организации посредством создания релевантной системы стимулирования покупателей к написанию положительных отзывов о компании или обзоров продуктов компании на интернет-площадках. Помимо этого, рассмотрена важность системы поощрения клиентов за их активное продвижение (рекомендации) продуктов фирмы своим знакомым.</p></abstract><trans-abstract xml:lang="en"><p>The article considers the impact of changes in the field of information technology on the financial performance of B2C organizations of various sizes. The relevance and practical significance of the study is due to the growth of information accessibility for consumers, as well as the emergence of a large number of new marketing tools that bring opportunities and threats. The aim of the article is to identify, systematize and evaluate the mistakes that B2C organizations make during the formation of customer capital, as well as when interacting with it. The purpose of the article is to analyze the impact of the following factors: the growth of information accessibility; the increasing influence of “word of mouth” and the company’s business reputation; the development of IT as well as software and hardware systems for Big data analysis. The article uses: theoretical, empirical, general logical, special research methods and content analysis. The issue of identifying inefficient spending on marketing activities through the use of the most relevant metrics and KPIs is touched upon. The author concludes that increasing the financial performance of an organization through more efficient use of client capital is possible with the help of: a) savings in the marketing budget by changing approaches to attracting and retaining individual segments of consumers; b) gaining a competitive advantage in the market through rational cooperation with competing enterprises; c) increasing the profitability of sales through the introduction of a system for collecting information about consumers, as well as its interpretation. During the course of this work, the need to maintain the business reputation of the organization by creating a system for encouraging customers to leave positive feedback about the company or reviews of the company’s products on online platforms was identified. The importance of a system of rewarding customers for their active promotion (recommendations) of the company’s products to their acquaintances was also considered.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>клиентский капитал</kwd><kwd>влияние деловой репутация на финансовые показатели</kwd><kwd>Big data</kwd><kwd>финансирование маркетинговой деятельности</kwd><kwd>политика продвижения товаров и услуг</kwd><kwd>коммуникационные каналы</kwd><kwd>программа лояльности</kwd><kwd>финансовое сотрудничество</kwd></kwd-group><kwd-group xml:lang="en"><kwd>Customer equity</kwd><kwd>impact of goodwill on financial performance</kwd><kwd>Big data</kwd><kwd>financing of marketing activities</kwd><kwd>goods and services promotion policy</kwd><kwd>communication channels</kwd><kwd>loyalty program</kwd><kwd>financial cooperation</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Hanssens D.M., Pauwels K.H. 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