政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/140580

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/140580

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/140580

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/140580

Title:	顧客生命週期價值之計算及運用：以 A 行銷通路公司為例 Calculation and application of customer lifetime value —A case study of a Distributor
Authors:	曲施师 Qu, Shi-Shi
Contributors:	吳安妮 Wu, An-Ne 曲施师 Qu, Shi-Shi
Keywords:	顧客關係管理顧客終身價值顧客生命週期作業價值管理系統 Customer relationship management AVM Customer lifetime value Customer lifetime
Date:	2022
Issue Date:	2022-07-01 16:05:34 (UTC+8)
Abstract:	顧客關係管理是企業發展中非常重要的一環，從會計的角度看顧客關係管理，就是需要會計人幫助企業瞭解『花在每個顧客身上的成本』與『企業自身獲得的利潤』，以及企業是否在與顧客的往來中賺到錢。所以，能夠正確計算出每位顧客的顧客價值非常重要，因為這可以幫助企業識別真正賺錢的好顧客，也可以幫助企業正確配置資源，並與之維繫長期顧客關係。顧客終身價值基於企業的視角，計算每位顧客能夠在其全生命週期中為企業帶來的總淨利潤的折現值，讓企業有瞭解顧客能夠帶來多少未來價值的可能。借助顧客生命週期價值的計算，不僅可以幫助企業調整戰略決策，也可以強化企業的顧客關係管理，進而增進企業的長期經濟效益。本研究以國內某通路代理商為研究對象，以作業價值管理（Activity Valve Management，簡稱 AVM）系統資訊作為本研究資料蒐集之基礎，藉由作業價值管理系統產出之顧客面收入、成本、利潤資訊，探討如何計算顧客終身價值、以及顧客終身價值結果之意涵，並藉此提出研究建議，希望能協助個案公司或未來其他公司計算顧客終身價值，藉以提升公司顧客關係管理之參考。 Customer value management is a very important part of business development. From an accounting perspective, customer value management requires accountants to help companies understand "the cost spent on each customer" and "the profit made by the company", and whether the company is making money from its dealings with customers. Therefore, it is important to correctly calculate the customer value of each customer because it can help companies identify good customers who are really making money, and it can also help companies correctly allocate their resources and maintain long-term customer relationships with them. This study takes a domestic channel agent as the research target and uses the Activity Valve Management (AVM) system information as the basis for data collection. The research recommendations are intended to assist the case company or other companies in the future to use the CLTV method to calculate customer value in order to improve the reference of customer relationship management.
Reference:	參考文獻一、中文部分陳志宏，2001，CRM：顧客關係管理，經濟管理，第 9 期：50-52。陳麗蓉，2004，顧客終身價值與戰略管理會計目標，會計之友，第 12 期：9-10。陳雲，張會榮與朱萍，2011，基於生存分析的客戶生命週期價值建模，統計與決策，第 12 期：160-163。戴國良，2012，通路管理：行銷策略與企劃實戰案例，臺北：鼎茂圖書。洪順慶，1999，行銷管理，臺北：新陸總經銷。李靖，2009，顧客終身價值研究，改革與開放，第 7 期：53。林宜靜，2016，探討 AVM 與顧客關係管理之結合——巨量資料分析，政治大學會計學系碩士學位論文。馬特，郭豔红与董大海，2010，客户终身价值（CLV）理论研究述评，第五屆（2010）中國管理學年會——市場營銷分會場論文集。王瑋彦，2002，顧客終生價值在 CRM 績效管理中的作用，商業研究，第 16 期：20-21。吳安妮，2007，確立管理方向設計專屬 ABC－作業基礎成本制之發展與整合，會計研究月刊，第 263 期：60-74。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。吳陳鐶，1987，代理商之理論與實際，臺北：五南。謝守祥與駱濤濤，2007，CRM 的客戶生命週期價值與測度方法探討，現代管理科學，第 8 期：71-72。 Joseph, A., Michael, J., Rick, A., Willmar, J. 與黃雅婷，2001，CLV 為CRM 導航，ABM 為 CLV 奠基，作業製基礎成本管理制（ABM）在衡量顧客價值上所扮演的角色，會計研究月刊，第 193 期：79-87。網際網路選股的技術，2019，如何決定折現率。PPA Academy。 https://www.pressplay.cc/project/vippPage/%E5%A6%82%E4%BD%95%E6%B1%BA%E5%AE%9A%E6%8A%98%E7%8F%BE%E7%8E%87~/FD9EFE381DE97797A2F0144F8C4468FA 二、英文部分 Bernard, V., & Arnd, H. 2021. Customized Targeting Strategies for Category Coupons to Maximize CLV and Minimize Cost. Journal of Retailing 97(4):764-779. Berger, P. D., & Nasr, N. I. 1998. Customer lifetime value: Marketing models and applications. Journal of Interactive Marketing 12(1): 17-30. Clark, T. G., Bradburn, M. J. Love, S.B., & Altman, D.G. 2003. Survival analysis part I: basic concepts and first analyses. British Journal of Cancer 89: 232-238. Chang, W., Chang, C. & Qianpin, L. 2012. Customer Lifetime Value: A Review. Social Behavior and Personality An International Journal 40(7):1057-1064. Dwyer, F. R. 1989. Customer lifetime valuation to support marketing decision making. Journal of Direct Marketing 8-15. Evelyne, V., Isabella, E., & Mostafa, Q. 2011. Finding and explaining clusters of consumers using the CLV approach. Food Quality and Preference 22(8):705-713. Gupta, S., & Lehmann, D. R. 2003. Customers as assets. Journal of Interactive Marketing 17(1): 9-24. Jose, R., & Migue, A. 2016. Customer equity and CLV in Spanish telecommunication services. Journal of Business Research 69(10): 4694-4705. Kumar, V., & Rajan, B. 2009. Profitable customer management: measuring and maximizing customer lifetime value. Management Accounting Quarterly 10(3):1-18. Peter, F. 2020. Customer Centricity: Focus on the Right Customers for Strategic Advantage. Wharton School Press. Sethuramalingam, K. 2021. Finding the Most Profitable customer using CLV.International Journal of Research in Engineering and Science 9(7):47-50. Shwu, W., & Pei, L. 2010. The relationships between CRM, RQ, and CLV based on different hotel preferences. International Journal of Hospitality Management 30(2): 262-271. Yin, R. K. 2017. Case study research and applications: Design and methods: Sage publications. Zhang, J. Q., Dixit, A. & Friedmann, R. 2010. Customer loyalty and lifetime value: an empirical investigation of consumer packaged goods. The Journal of Marketing Theory and Practice 18(2):127-140.
Description:	碩士國立政治大學會計學系 109353045
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0109353045
Data Type:	thesis
DOI:	10.6814/NCCU202200581
Appears in Collections:	[Department of Accounting] Theses

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