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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.
An important problem for the audit market in order to maintain the quality is to ensure a high demand for services, respectively, a stable profitability of the audit organization and, as a consequence, cover variable and fixed costs, create reserves for modernization, increase volumes and range of services. In this aspect, methods for stimulating demand, using competitive strategies and methods for creating the cost and price of services are of particular relevance. In particular, the value approach to the formation of value and demand for audit services is of particular importance. The customer’s preferences of the target audience are due to differences in the value of the audit offer and the overall costs of the customer. The value of the offer includes: the utility of the service, the value of personnel and service, the value of business reputation and the company’s image rating, to the overall costs: financial and time costs, emotional losses, energy costs. When creating a service environment of the company, one should pay attention to features and advantages over competitors, for this purpose, when researching the market, it is better to apply an extended model of service promotion that is relevant to specifics of this type of service. The identified problems necessitate the development of the methodology for valuing customers’ audit services. This in turn will allow audit companies to identify consumer expectations and effectively apply market-based tools (for example, marketing, logistics, management, innovation, etc.) in order to increase the loyalty of loyal customers and attract new ones
Within the framework of the study, the authors established regularities of decision-making by customers when purchasing services of audit organizations, which helps to identify not only loyal customers, but also to identify negative responses to services provided. Timely individual work with customer’s complaints allows increasing the value of services and involving them in further cooperation. The paper reveals the role of quality in achieving the effectiveness of audit services and increasing their value. This is due to value factors of demand generation presented in the work, according to which the customer value of audit services depends on the quality of service delivery, namely, on the experience and level of employees’ skills in the audit company. The presented stages of monitoring the customer value perception of audit services allow producers to determine the level of customer satisfaction; to develop a customer-focused strategy for interviewing customers of audit services in order to identify complaints and individual wishes and to find ways and means of influencing customers’ decision-making on cooperation with the audit organization to enhance the perceived value and quality of audit services.
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