Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/67081
|
| Title: | B2B策略性顧客資本之管理及評價 －以食品業為例
The Management and Valuation of B2B Strategic Customer Capital－A Case Study of Food Manufacturer |
| Authors: | 尤啟鴻 |
| Contributors: | 吳安妮
尤啟鴻 |
| Keywords: | 策略性顧客資本
顧客資本驅動因子
顧客資本評價
strategic customer capital
drivers of customer capital
valuation of customer capital |
| Date: | 2013 |
| Issue Date: | 2014-07-01 12:04:40 (UTC+8) |
| Abstract: | 顧客資本在智慧資本當中是重要的一環，過往的研究將顧客資本的管理及評價著重在B2C的交易型態，較少關於B2B交易型態的研究。
在食品製造產業中，市場已陷入紅海的競爭模式，各家廠商無不低價搶市。如何在這種困境當中爭取對公司有價值的顧客，才是企業永續經營的方法。除了辨認有價值的顧客外，還需要後台的流程以及人力的支援，才有辦法成功取得及維繫這些顧客。而管公司理階層期望知道策略性顧客提供給公司的價值，即可運用這些資訊進行決策。
本研究採用個案研究法，以我國食品產業製造商為研究對象，利用公司內部的資料分析，探討如何從平衡計分卡引導策略性顧客資本，尋找策略性顧客資本的直接及間接驅動因子，並針對策略性顧客資本進行評價，進而得到以下結論：
一、從平衡計分卡顧客構面中的三類價值主張：產品／服務特性、關係、形象，可以引導出策略性顧客資本。
二、從平衡計分卡的內部流程構面及學習與成長構面可以引導出策略性創新資本、流程資本、人力資本，可作為策略性顧客資本的直接及間接驅動因子。
三、透過顧客生命週期分析及作業基礎成本制度的利潤資料，即可進行策略性顧客資本評價。
Customer capital is an important part of intellectual capital. Previous research in customer capital management and valuation was mostly on B2C trading pattern but less on the B2B.
In the food manufacturing industry which has already become perfect competition market, companies within are all in attempt to grasp more market share by setting lower price. However, acquiring valuable customers under such predicament would be the only way to enterprise sustainable management. In order to gain their notice and even maintain the relationship, the successful identification should be accompanied with smoothening operation process and the coordination of human resources. Management expects to know how to effectively valuate these customers, which is beneficial for further decision.
Case study method is adopted in this research with a food manufacturer in Taiwan. Strategic customer capital can be derived from the theory of balanced scorecard, which is based on the analysis of internal information collection. Furthermore, the analysis helps not only the identification of the direct and indirect drivers to strategic customer capital but also its valuation. Consequentially, the conclusion is refined as below:
First, from the ‘customer perspective’ in the balanced scorecard, customer value proposition can be divided into three categories: product and service attributes, customer relationship, image and reputation. Furthermore, the proposition can create strategic customer capital.
Second, the ‘internal process perspective’ and ‘learning and growth perspective’ can create strategic innovation capital, process capital and human capital, which can be direct or indirect drivers to strategic customer capital.
Third, with customer lifetime analysis and customer profit data from activity-based costing, we can valuate strategic customer capital. |
| Reference: | 一、 中文部分
ITIS智網，2013，食品產業年鑑。http://www2.itis.org.tw/pubreport/PubReport_Download_s.aspx?rpno=36218166
王文英與張清福，2004，智慧資本影響績效模式之探討：我國半導體業之實證研究，會計評論，第39期（7月）：89-117。
行政院主計處，2011，行業標準分類。 http://www.dgbas.gov.tw/mp.asp?mp=1
吳安妮，2003，平衡計分卡之精髓、範疇及整合（上），會計研究月刊，第211期（6月）：45-54頁。
吳安妮，2004，平衡計分卡之重點發展方向，會計研究月刊，第224期，98-108頁。
財報狗官方網站，2013.08.07，食品產業上中下游介紹。http://statementdog.com/blog/archives/6113
郭倉義、張瑞當、沈文華與林文豪，2008，作業基礎成本管理制度效能之分析：以一貫作業鋼廠為例，中華管理評論國際學報，11卷(3)期。
經濟部統計處，2013，工業生產統計月報。http://www.moea.gov.tw/Mns/dos/home/Home.aspx
劉俊儒，2006，顧客生命週期及獲利力之相關性─田野實證研究，政治大學會計研究所學位論文。
羅伯․柯普朗與大衛․諾頓，2001，策略核心組織，ARC遠擎管理顧問公司策略績效事業部譯，台北：臉譜出版。
＿＿＿與＿＿＿，2004，策略地圖，陳正平等譯，台北：臉譜出版。
二、 英文部分
Allee, V. 1999. The art and practice of being a revolutionary. Journal of Knowledge Management 3 (2):121-132.
Bassi, L. J., and M. E. Van Buren. 1999. Valuing investments in intellectual capital. International Journal of Technology Management 18 (5):414-432.
Berger, P. D., and N. I. Nasr. 1998. Customer lifetime value: marketing models and applications. Journal of Interactive Marketing 12 (1):17-30.
Blattberg, R. C., G. Getz, and J. S. Thomas. 2001. Customer equity: Building and managing relationships as valuable assets: Harvard Business Press.
Bontis, N. 1998. Intellectual capital: an exploratory study that develops measures and models. Management decision 36 (2):63-76.
Bontis, N., W. C. C. Keow, and S. Richardson. 2000. Intellectual capital and business performance in Malaysian industries. Journal of intellectual capital 1 (1):85-100.
Chen, J., Z. Zhu, and H. Y. Xie. 2004. Measuring intellectual capital: a new model and empirical study. Journal of intellectual capital 5 (1):195-212.
Cox, D. R. 1972. Regression models and life tables. JR stat soc B 34 (2):187-220.
De Bes, F. T., and P. Kotler. 2011. Winning at innovation: the A-to-F model: Palgrave Macmillan.
Edvinsson, L., and M. S. Malone. 1997. Intellectual Capital-Realizing your company`s true value by finding its hidden brainpower. HarperBusiness, New York.
Gummesson, E. 2004. Return on relationships (ROR): the value of relationship marketing and CRM in business-to-business contexts. Journal of Business & Industrial Marketing 19 (2):136-148.
Gupta, S., and D. R. Lehmann. 2003. Customers as assets. Journal of Interactive Marketing 17 (1):9-24.
Jacobs, F. A., W. Johnston, and N. Kotchetova. 2001. Customer profitability: prospective vs. retrospective approaches in a business-to-business setting. Industrial Marketing Management 30 (4):353-363.
Jain, D., and S. S. Singh. 2002. Customer lifetime value research in marketing: A review and future directions. Journal of Interactive Marketing 16 (2):34-46.
Kaplan, R. S., and D. P. Norton. 1996. The balanced scorecard: translating strategy into action: Harvard Business Press.
Kumar, V., G. Ramani, and T. Bohling. 2004. Customer lifetime value approaches and best practice applications. Journal of Interactive Marketing 18 (3):60-72.
Kumar, V., R. Venkatesan, T. Bohling, and D. Beckmann. 2008. The Power of CLV: Managing Customer Lifetime Value at IBM. Marketing Science 27 (4):585-599.
Malthouse, E. C., and R. C. Blattberg. 2005. Can we predict customer lifetime value? Journal of Interactive Marketing 19 (1):2-16.
Morgan, R. M., and S. D. Hunt. 1994. The commitment-trust theory of relationship marketing. Journal of marketing 58 (3).
Mouritsen, J., H. T. Larsen, and P. N. Bukh. 2005. Dealing with the knowledge economy: intellectual capital versus balanced scorecard. Journal of intellectual capital 6 (1):8-27.
Rauyruen, P., K. E. Miller, and N. J. Barrett. 2007. Relationship quality as a predictor of B2B customer loyalty. Journal of business research 60 (1):21-31.
Reinartz, W. J., and V. Kumar. 2000. On the profitability of long-life customers in a noncontractual setting: An empirical investigation and implications for marketing. Journal of marketing 64 (4):17-35.
Roemer, E. 2006. The impact of dependence on the assessment of customer lifetime value in buyer-seller relationships. Journal of Marketing Management 22 (1-2):89-109.
Rust, R. T., K. N. Lemon, and V. A. Zeithaml. 2004. Return on marketing: using customer equity to focus marketing strategy. Journal of marketing 68 (1):109-127.
Venkatesan, R., and V. Kumar. 2004. A customer lifetime value framework for customer selection and resource allocation strategy. Journal of marketing 68 (4):106-125.
Vogel, V., H. Evanschitzky, and B. Ramaseshan. 2008. Customer equity drivers and future sales. Journal of marketing 72 (6):98-108.
Wu, A. 2005. The integration between Balanced Scorecard and intellectual capital. Journal of intellectual capital 6 (2):267-28 |
| Description: | 碩士
國立政治大學
會計研究所
100353011
102 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0100353011 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
|
Files in This Item:
There are no files associated with this item.
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
