This study examines the impact of customer accounting information—specifically, customer profitability analysis (CPA), lifetime customer profitability analysis (LCPA), and customer asset valuation (VCA)—on the operational performance (OPE) of Vietnamese enterprises. Data were collected through surveys from 315 participants, including unit managers, directors, and accountants in Vietnamese businesses. Using multivariate regression analysis with SPSS version 20 software, the findings indicate that customer accounting tools, such as customer profitability analysis and customer asset valuation, significantly affect business performance. Among them, CPA shows the strongest impact, with a coefficient of 0.250, followed by VCA, with a coefficient of 0.246. The study also shows that the age and size of enterprises positively affect performance. However, no significant relationship was found between LCPA and operational performance. These results provide a foundation for recommending strategies to enhance the performance of Vietnamese enterprises through the effective use of customer accounting data.
