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    題名: 作業價值管理與顧客關係管理之結合－以某流體設備個案公司為例
    The Integration of Activity Value Management and Customer Relationship Management – The Case Study of a Fluid Equipment Company
    作者: 劉育鑫
    Liu, Yu-Hsin
    貢獻者: 吳安妮
    羅明琇
    Wu, An-Ni
    Lo, Ming-Shiow
    劉育鑫
    Liu, Yu-Hsin
    關鍵詞: 顧客關係管理
    作業基礎成本制度
    作業基礎管理
    作業價值管理
    Customer relationship management
    Activity-based costing
    Activity-based management
    Activity value management
    日期: 2021
    上傳時間: 2021-08-04 16:33:28 (UTC+8)
    摘要: 　　隨著市場競爭日趨激烈，客戶價值的重要性也隨之提升，促使企業提升對顧客關係管理（Customer Relationship Management，簡稱CRM）的重視程度。然而，企業對於顧客關係管理之決策往往只著重於如何增加顧客量，或是如何極盡所能滿足大客戶的需求，而沒有深入探討其他顧客關係管理之議題，很容易讓企業在無形之中付出許多隱藏成本，造成公司資源配置錯誤，進而產生浪費與損失。因此，公司在執行顧客關係管理決策時應具備即時且攸關的整合性報表，讓管理決策者可以有更全面的資訊進行分析管理，才能幫助公司優化顧客關係管理之內容。
    　　本研究以某流體設備個案公司為研究對象，透過作業價值管理(Activity Value Management，簡稱AVM）系統及手機報工APP為管理報表產出之工具，探討AVM結合CRM之原因、方式及管理效益，分析個案公司管理報表並給予CRM相關之建議，最後提出研究建議，期望能作為個案公司及未來其他公司欲利用AVM系統進行顧客關係管理之參考內容。
    　　With the increasingly fierce market competition, the importance of customer value has also increased, prompting companies to increase their emphasis on Customer Relationship Management (CRM). However, many managers tend to focus on how to increase the number of customers or how to meet the needs of big customers when making decisions of CRM, without more discussion of other customer relationship management issues. It will make companies pay a lot of hidden costs and allocate resources mistakenly, resulting in waste and loss. Therefore, companies should have real-time and relevant integrated reports when implementing customer relationship management decisions, so that decision-makers can have more comprehensive information for analysis and management, optimizing the contents of customer relationship management.
    　　This study takes a fluid equipment case company as the research object. Through Activity Value Management (AVM) system and APP as tools, this study will explore the reasons, methods, and management benefits of integrating CRM with AVM. Besides, this study analyzes the management reports of the case company and gives some recommendations for CRM. Finally, this study proposes research proposals and hopes to serve as a reference for the case company and other companies that would like to use the AVM system for customer relationship management in the future.
    參考文獻: 一、中文部分
    吳安妮，2007，作業基礎成本制之發展與整合，會計研究月刊，第263期：64-74。
    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。
    吳安妮，2019，企業策略的終極答案：用「作業價值管理AVM」破除成本迷思，掌握正確因果資訊，做對決策賺到「管理財」，台北，臉譜出版社。
    吳佳樺，2019，《馬達動力機械效率管理政策執行與基準訂定研究》，台中，ISTI財團法人產業安全技術中心。
    李郁怡，2017，打破中小企業三大成本迷思哈佛商評論全球繁體文版第130 期：48 -55 。
    林宜靜，2016，探討AVM與顧客關係管理結合-巨量資料分析，未出版之碩士論文，國立政治大學，會計學系，台北。


    二、英文部分
    Advanced Sales Technology Inc. (2001), “CRM checklist for success”, available at: www.advance‐sales.com.
    Al-Mashari, M. and Zairi, M. (2000), “The effective application of SAP R/3: a proposed model of best practice”, Logistics Information Management, Vol. 13 No. 3, pp. 156-166.
    Chen, I. J., & Popovich, K. (2003). Understanding customer relationship management (CRM). Business process management journal, Vol. 9 No. 5, pp. 672-688.
    Connolly, T., & Ashworth, G. (1994). An integrated activity-based approach to budgeting. Management Accounting: Magazine for Chartered Management Accountants, 72(3), pp. 32-36.
    Davenport, T.H. and Short, J.E. (1990), “The new industrial engineering: information technology and business process design”, Sloan Management Review, Vol. 31 No. 4, pp. 11-27.
    Gupta, M., & Galloway, K. (2003). “Activity-based costing/management and its implications for operations management”, Technovation, 23(2), pp. 131-138.
    Hammer, M. and Champy, J. (1993), Reengineering the Corporation, New York: Harper Business.
    Peppers, D. and Rogers, M. (2000), “Successful Web sites”, DMReview.Com, 4 February.
    Porter, M. (1987), “From competitive advantage to corporate strategy”, Harvard Business Review, Vol. 65 No. 3, pp. 43-59.
    Prabhaker, P. (2001), “Integrated marketing-manufacturing strategies”, Journal of Business & Industrial Marketing, Vol. 16 No. 2, pp. 113-128.
    Robert S. Kaplan & Robin Cooper. 1998. Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Harvard Business School Press.
    Rodriguez, M., & Honeycutt Jr, E. D. (2011). Customer relationship management (CRM)`s impact on B to B sales professionals` collaboration and sales performance. Journal of Business-to-Business Marketing, 18(4), pp. 335-356.
    Roger Schroeder (2000), Operations Management: Decision Making in the Operations Function, New York: McGraw–Hill.
    Schneider, A. J. (1992). TQM and the Financial Function. Journal of Business Strategy, pp. 23-24.
    Turney, P. B. (1993). Beyond TQM: with workforce activity-based management. Management Accounting (USA), 75(3), pp. 28-32.
    Turney, P. B. (2005). Common cents: How to succeed with activity-based costing and activity-based management. McGraw-Hill.
    Xu, Y., Yen, D. C., Lin, B., & Chou, D. C. (2002). Adopting customer relationship management technology. Industrial management & data systems , 102 (8/9), pp. 442–452.
    Yin, R. K. (1994). Case study research: Design and methods, applied social research. Methods series, 5.
    描述: 碩士
    國立政治大學
    企業管理研究所(MBA學位學程)
    108363002
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0108363002
    資料類型: thesis
    DOI: 10.6814/NCCU202100683
    顯示於類別:[企業管理研究所（MBA學位學程）] 學位論文

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