政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/118525

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/118525

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Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/118525

Title:	顧客關係管理與顧客成本及利潤管理之結合 The Integration between Customer Relationship Management and Customer Cost and Profit Management
Authors:	林穎瑜 Lin, Ying-Yu
Contributors:	吳安妮 Wu, An-Ni 林穎瑜 Lin, Ying-Yu
Keywords:	顧客關係管理顧客成本及利潤管理作業價值管理應用程式 Customer relationship management Customer cost and profit managemen Activity value management APP
Date:	2018
Issue Date:	2018-07-10 15:33:20 (UTC+8)
Abstract:	隨著科技的日新月異，伴隨著全球競爭日益激烈的環境，企業對於顧客關係管理（Customer Relationship Management，CRM）的重視程度也日益增加。然而，若企業一味地追求顧客量的增加，卻忽略了每位顧客的為企業所創造的價值，則可能造成本末倒置的結果。在過去，企業很容易只考量到銷貨成本，忽略了其對顧客所投入的資源成本，進而造成成本之低估、利潤之高估。與此同時，因無法正確衡量顧客的成本及利潤，可能導致在進行顧客關係管理時資源配置的錯誤，造成寶貴資源的浪費。因此，如何取得正確的衡量資訊，並善用其資訊做出適當的資源配置決策，以利進行更佳的顧客關係管理，是各企業所應重視的議題以及所面臨之機會與挑戰。　　因此，本研究以某特用化學個案公司為研究對象，透過APP及作業價值管理（Activity Value Management，AVM）系統為工具，將探討顧客關係管理與顧客成本及利潤管理相結合之原因、方式和預期效益，並提出研究建議，希望能作為個案公司或未來其他公司將顧客關係管理與顧客成本及利潤管理兩者結合之參考。　　With the rapid development of science and technology, along with the increasingly fierce global competition environment, the importance that companies place on customer relationship management has also increased. However, if companies are constantly pursuing an increase in customer volume, they ignore the value created by each customer for the company. This may have the opposite effect. In the past, it was very easy for a company to consider only the cost of goods sold, ignoring the cost of the resources it invested in customers, which led to an underestimation of costs and an overestimation of profits. At the same time, due to the inability to correctly measure the cost and profit of customers, it may lead to mistakes in resource allocation during customer relationship management and waste of valuable resources. Therefore, how to obtain the correct measurement information and make good use of its information to make appropriate resource allocation decisions in order to facilitate better customer relationship management is an issue that companies should pay attention to and the opportunities and challenges they face. 　　Therefore, this study uses a special chemical case company as the research object. Through APP and AVM systems as tools, this study will explore the reasons, methods, and expected benefits of integrating customer relationship management with customer cost and profit management. This study also proposes research proposals and hopes to serve as a reference for case company or other companies in the future to integrate customer relationship management with customer cost and profit management.
Reference:	一、中文部分吳安妮，1999，實施作業制成本管理制度（ABC及ABM）之省思，會計研究月刊，第162期：45-50。吳安妮，2001，作業制成本制度（ABC）在管理決策上之效益，會計研究月刊，第182期：59-63。吳安妮，2015，管理會計技術商品化：以ABC為核心之作業價值管理系統（AVMS）為例，會計研究月刊，第359期：20-24。李郁怡，2017，打破中小企業三大成本迷思，哈佛商業評論全球繁體中文版，第130期：48-55。邱純慧、陳育誠、陳明君、楊思亮與蕭亞漩，2017，特用化學品產業年鑑，新竹縣：工業技術研究院產業經濟與趨勢研究中心。邱振儒，1999，客戶關係管理：創造企業與客戶重複互動的客戶聯結技術，臺北市：商業周刊出版。周新富，2015，教育研究法，台北市：五南出版。張瑋倫，2005，顧客關係管理－理論與實務，台北市：學貫行銷。劉文良，2017，顧客關係管理(第四版)－新時代的決勝關鍵，台北市：碁峰資訊。劉至偉，2002，特用化學品公司經營策略之個案研究，國立政治大學經營管理碩士論文。二、英文部分 Kumar, V., & Rajan, B. 2009. Profitable customer management: Measuring and maximizing customer lifetime value. Management Accounting Quarterly 10(3): 1. Ness, J. A., Schroeck, M. J., Letendre, R. A., & Douglas, W. J. 2001. The role of ABM in measuring customer value--part 2. Strategic Finance 82(10): 44. Payne, A., & Frow, P. 2005. A strategic framework for customer relationship management. Journal of marketing 69(4): 167-176. Pfeifer, P. E., Haskins, M. E., & Conroy, R. M. 2005. Customer lifetime value, customer profitability, and the treatment of acquisition spending. Journal of managerial issues 11-25. Van Raaij, E. M. 2005. The strategic value of customer profitability analysis. Marketing Intelligence & Planning 23(4): 372-381. Verhoef, P. C., & Lemon, K. N. 2013. Successful customer value management: Key lessons and emerging trends. European Management Journal 31(1): 1-15. Wayland, R. E., & Cole, P. M. 1997. Customer connections: New strategies for growth: Harvard Business Press. Yim, F., Anderson, R. E., & Swaminathan, S. 2004. Customer relationship management: Its dimensions and effect on customer outcomes. Journal of Personal Selling & Sales Management 24(4): 263-278. Yin, R. K. 2017. Case study research and applications: Design and methods: Sage publications.
Description:	碩士國立政治大學會計學系 105353014
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0105353014
Data Type:	thesis
DOI:	10.6814/THE.NCCU.ACCT.019.2018.F07
Appears in Collections:	[Department of Accounting] Theses

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