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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/140985


    Title: 應用作業價值管理於自有品牌與競品之比較—以P通路代理商為例
    The Application of Activity Value Management on The Comparison between Private-label Brand and Competing Products—A Case Study of a Channel Agent
    Authors: 謝宜璋
    Xie, Yi-Zhang
    Contributors: 黃政仁
    Huang, Cheng-Jen
    謝宜璋
    Xie, Yi-Zhang
    Keywords: 作業價值管理
    自有品牌
    競品
    消費者特徵
    Activity Value Management
    Private-Label
    Competing Products
    Consumer Characteristics
    Date: 2022
    Issue Date: 2022-08-01 17:07:24 (UTC+8)
    Abstract: 通路代理商面對近年零售市場變化之衝擊，開創自有品牌即為其一之創新策略。過去許多文獻指出外部消費者特徵會對自有品牌產品績效產生生影響。故本研究採用田野實證法，透過國內一通路代理商導入作業價值管理 (AVM) 系統後，由該系統所產生之自有品牌與競品 (國內另一製造商品牌) 績效資訊，結合外部消費者人口資訊，以不同角度分別探討對其各自績效具顯著影響之消費者特徵，並將結果進行比較。研究結果顯示，家庭收入與人口密度對二者之產品收入均具有正向影響，惟僅人口密度對競品之淨利均具有正向影響。家庭收入與人口密度對不同地區或不同通路特色站點之影響程度亦有所差異。最後，本研究依據實證結果提出相關之管理建議予個案公司。
    Facing the impact of changes in the retail market in recent years, channel agents have created their own private label as one of the innovative strategies. Prior literature suggest that external consumer characteristics have an impact on financial performance of private-label (PB). Therefore, this research adopts the field empirical method and is based on a case study of a channel agent in Taiwan that have been introduced Activity Value Management (AVM) system. While gathering the sales information of the PB and competitive product, an domestic manufacturer brand (MB), from AVM and combined it with external consumer’s demographic information. In order to identify the consumer characteristics that have a significant impact on financial performance of PB and competitive product respectively from different perspectives. The results show that household income and population density have a positive impact on revenue of both product but only population density has a positive impact on the net income of competitive product. The degree of influence of household income and population density on different regions or different store scale also varies. Based on the empirical results, this research proposes the relevant management suggestions to the case company at the end.
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    Description: 碩士
    國立政治大學
    會計學系
    109353023
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0109353023
    Data Type: thesis
    DOI: 10.6814/NCCU202200921
    Appears in Collections:[Department of Accounting] Theses

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