政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/146394

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/146394

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/146394

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/146394

Title:	顧客關係管理與作業價值管理（AVM）之結合—以P塑膠產業製造商為例 The Integration between Customer Relationship Management and Activity Value Management (AVM) : A Case Study of P Plastic Industry Manufacturer
Authors:	徐馨宇 Hsu, Hsin-Yu
Contributors:	黃政仁 Huang, Cheng-Jen 徐馨宇 Hsu, Hsin-Yu
Keywords:	顧客關係管理作業價值管理作業基礎成本制度顧客利潤管理 Customer Relationship Management Activity Value Management Activity-based Costing Customer Profit Management
Date:	2023
Issue Date:	2023-08-02 13:24:55 (UTC+8)
Abstract:	資訊發展快速的時代，銷售模式從原有以企業為中心轉向以顧客為中心，且銷售方式不斷轉變，如何將企業資源分配於不同類型之顧客，且如何與既有顧客維繫關係同時拓展新客戶，是許多企業之一大挑戰。本研究以國內一家塑膠製造商為研究對象，透過個案公司導入作業價值管理制度(Activity Value Management，簡稱 AVM )，以作業為核心所發展之管理制度，藉由四大模組中之作業模組，可針對各項作業設計其顧客服務屬性，如此一來即可結合「原因」及「結果」資訊。本研究首先分析業務人員應如何分配其資源使公司利潤極大化，其次針對各顧客之顧客服務成本及其服務屬性進行研究，最後分析各顧客及產品之成本及利潤，進而使公司改善與顧客關係管理之決策，並提出相關管理建議。 In this rapidly evolving era of information development, the sales model has shifted from being enterprise-centric to customer-centric. Sales methods are constantly changing, and the challenge for many businesses lies in effectively allocating resources to different types of customers and maintaining relationships with existing customers while expanding into new ones. This study focuses on a domestic plastic manufacturer and examines the implementation of Activity Value Management (AVM), a management system developed around activities as its core. The AVM system incorporates four modules, with the activity module allowing for the design of customer service attributes for each activity, combining both "cause" and "effect" information. The research first analyzes how sales personnel should allocate their resources to maximize company profits. It then examines the customer service costs and attributes of each customer, and finally analyzes the costs and profits of each customer and product. This analysis helps the company make decisions to improve customer relationship management (CRM) and provides relevant management recommendations.
Reference:	吳安妮，1999，建構基礎工程鞏固理論架構整合相關制度實施作業制成本管理制度(ABC及ABM)之省思，會計研究月刊 (162)：45-50。吳安妮， 2001，從三大構面進行十大管理決策，作業制成本制度（ABC）在管理決策上之效益，會計研究月刊 (182)：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 (359)：20-24。吳安妮，2021，企業策略的終極答案，台北：臉譜出版社股份有限公司。徐維民，2019，顧客績效與產品績效之整合-以某美妝代理商為例，國立政治大學會計系碩士論文。陳葦穎，2019，作業價值管理(AVM)與顧客利潤管理之結合-以某個案公司為例，國立政治大學會計系碩士論文。產業價值鏈資訊平台，2023，石化及塑橡膠產業鏈簡介，https://ic.tpex.org.tw/introduce.php?ic=N000，擷取日期：2023年6月6日。經濟部中小企業處， 2022，2022年中小企業白皮書。劉文良， 2013，顧客關係管理：: 新時代的決勝關鍵，台北：基峯資訊股份有限公司。羅凱禎，2013，塑膠日用品製造業基本資料(代碼21527)，台灣經濟研究院產經資料庫。 Cooper, R., and R. S. Kaplan. 1988. How cost accounting distorts product costs. Strategic Finance 69(10):20-27. Cooper, R., and R. S. Kaplan. 1991. Profit priorities from activity-based costing. Harvard Business Review 69(3):130-135. Dalci, I., V. Tanis, and L. Kosan. 2010. Customer profitability analysis with time‐driven activity‐based costing: a case study in a hotel. International Journal of Contemporary Hospitality Management 22(5):609-637. Guenzi, P., L. Sajtos, and G. Troilo. 2016. The dual mechanism of sales capabilities in influencing organizational performance. Journal of Business Research (9):3707-3713. Kaplan, R. S., and S. R. Anderson. 2004. Time-driven activity-based costing. Harvard Business Review82(11): 131-138. Kuchta, D., and M. Troska. 2007. Activity-Based Costing and Customer Profitability. Cost Management 21(3): 18-25. Ness, J. A., M. J. Schrobeck, R. A. Letendre, and W. J. Douglas. 2001a. The role of ABM in measuring customer value. Strategic Finance 82(9):32-37. Ness, J. A., M. J. Schroeck, R. A. Letendre, and W. J. Douglas. 2001b. The role of ABM in measuring customer value--part 2. Strategic Finance 82(10):44-49. Payne, A., and P. Frow. 2005. A strategic framework for customer relationship management. Journal of Marketing 69(4):167-176. Reinartz, W., J. S. Thomas, and V. Kumar. 2005. Balancing acquisition and retention resources to maximize customer profitability. Journal of Marketing 69(1):63-79. Verhoef, P. C., and K. N. Lemon. 2013. Successful customer value management: Key lessons and emerging trends. European Management Journal 31 (1):1-15. Yin, R. K. 2014. Case Study Research : Design and Methods . Fifth edition. ed. Los Angeles: SAGE.
Description:	碩士國立政治大學會計學系 110353020
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0110353020
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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