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| Title: | 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
The Integration between Activity Value Management and Customer Profit Management- A Case Study |
| Authors: | 陳葦穎
Chen, Wei-Ying |
| Contributors: | 吳安妮
Wu, An-Ni
陳葦穎
Chen, Wei-Ying |
| Keywords: | 顧客利潤管理
作業價值管理
顧客關係管理
Customer profit management
Activity value management
Customer relationship management |
| Date: | 2019 |
| Issue Date: | 2019-08-07 15:55:58 (UTC+8) |
| Abstract: | 在這個以顧客導向當道的年代，企業皆越來越重視顧客價值管理（Customer Relationship Management，CRM），而多數企業採用顧客利潤作為顧客價值管理的衡量指標，然而，在計算顧客利潤時，企業容易忽略其在顧客身上所投入之資源成本，導致一味追求顧客量或是銷貨毛利的增加，卻未評估每位顧客為企業創造的實際價值，造成企業投入大量成本執行流程再造以落實CRM，卻因資源配置錯誤而苦無成效。因此，取得正確客觀的衡量資訊以作出最適的資源配置決策，並以正確的顧客利潤評估方式發展更佳的顧客價值管理，是各企業所應重視的議題。
因此，本研究以某塑膠射出成型廠商為研究對象，透過APP作為資料蒐集工具，將探討作業價值管理（Activity Value Management，AVM）與顧客利潤管理相結合之方式、內容及預期效益，並提出研究建議，希望能作為個案公司或未來其他公司將作業價值管理及顧客利潤管理兩者結合時之參考。
With the increase in customer orientation, the importance that companies place on customer relationship management has also increased. Most companies use customer profit as a measurement of customer value management. However,companies ignore the cost of the resource it invested in customers and the real value created by each customer when they calculation customer profit.This may have the opposite effect.Companies may lead to mistakes in resource allocation during customer relationship management and waste of valuable resources.Therefore, how to obtain the correct and objective measurement information and make right use to make appropriate resource allocation decisions in order to develop appropriate customer profit measurement then facilitate better customer relationship management is an issue that companies should pay a attention.
Therefore,this study uses a plastic injection molding case company as a research object.Through APP as a tool to collect information,this study will explore the reasons,methods,and expected benefits of integrating customer profit management with AVM.This study also proposes research proposals and hops to serve as a reference for case company or other companies in the future. |
| Reference: | 一、中文部分
吳安妮， 1999 ，實施作業制成本管理度（ 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評論全球繁體文版第 130 期： 48 -55 。
張瑋倫， 2005 ，顧客 關係管理－論與實務，台北市：學貫行銷。
張瑞芬、力元姚銀河侯建良何佩勳與許芙瑲， 2003 ，顧客 服務管理， 臺北：華泰文化。
黃傳生， 2014 ，塑膠射出產業核心能耐之探討 -以 S公司為例，國立中興大學 高 階經理人碩士論文。
池恩， 2012 ，塑膠射出成型機市場策略行銷分析 -以 A公司為例，國立政治大學 經營管理碩士論文。
林月娥， 2009 ，台灣中部某一塑膠射出企業以平衡計分卡建構競爭優勢的策略 地圖之研究，國立中興大學高階經理人碩士論文。
二、英文部分
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.
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.
Payne, A., & Frow, P. 2005. A strategic framework for customer relationship management. Journal of marketing 69(4): 167-176.
Kumar, V., & Rajan, B. 2009. Profitable customer management: Measuring and maximizing customer lifetime value. Management Accounting Quarterly 10(3): 1.
Aaker, D. A. (1984), Strategic Market Management ,N.Y.：John Wiley and Sons . |
| Description: | 碩士
國立政治大學
會計學系
106353025 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G1063530252 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU201900305 |
| Appears in Collections: | [會計學系] 學位論文
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