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| Title: | 顧客績效與產品績效之整合-以某美妝代理商為例
The Integration of Customer Performance and Product Performance |
| Authors: | 徐維民
Hsu, Wei-Min |
| Contributors: | 吳安妮
徐維民
Hsu, Wei-Min |
| Keywords: | 顧客績效
產品績效
作業價值管理
Customer performance
Product performance
Activity Value Management(AVM) |
| Date: | 2019 |
| Issue Date: | 2019-09-05 15:41:00 (UTC+8) |
| Abstract: | 顧客績效與產品績效是企業績效主要構成來源，本研究為提出科技革新時代企業管理顧客績效及產品績效之重點為何，而以成本、利潤及價值管理之角度切入，作為提出管理建議之依據。
本研究採個案研究法，以具代表性之我國某美妝代理商為研究對象，獲致相關研究結論如下：
一、 顧客及產品區隔雖為過去研究所提出之管理技術，惟此於以作業價值管理系統結合後所呈現資訊，係可於顧客及產品績效管理議題上，提供管理者形成有效決策之依循脈絡。
二、 顧客服務成本、顧客管理成本及產品管理成本，係企業進行顧客及產品績效管理時，較易遭忽視之成本類別。因此，企業為達正確衡量顧客及產品績效目的，應將前述成本納入相關標的之成本結構內。
三、 將顧客與產品績效整合以後，透過顧客及產品區隔不同維度資訊交互分析，可供作佈局顧客與產品策略之參考。
Business performance are mainly composed of customer performance and product performance. In order to adapting to rapidly changing business environment due to external factors, such as technological revolution, and to maintain the competitive power of customer and product, this study provides managerial implications based on the perspective of cost, profit and value management
This study adopts case study and uses a representative agent of cosmetic brands in Taiwan. The conclusions of this study are as follows:
First, although the customer and product segmentation is management tools over last decade, but the information presented after combining with Activity Value Management (AVM), the integrated accounting information can provide relevant information for decision making on managerial issues of customer and product performance management.
Second, customer service costs, customer management costs and product management costs are the cost categories that corporate more likely to ignore when measuring customer and product performance. Therefore, to meet the objective of correctly measuring performance of customer and product, those costs should be calculated and included in the cost structure.
Third, After the integration of customer and product performance, through the interactive analysis of information between customers and product areas in different dimensions, it can be used as a reference for layout of customers and product strategies. |
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三、網路資料
Zealley, J., Wollan, R., and Bellin, J. 2018. Marketers Need to Stop Focusing on Loyalty and Start Thinking About Relevance. Available at:
https://hbr.org/2018/03/marketers-need-to-stop-focusing-onloyalty-and-start-thinking-about-relevance. |
| Description: | 碩士
國立政治大學
會計學系
1043531172 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G1043531172 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU201901169 |
| Appears in Collections: | [會計學系] 學位論文
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