B2B策略性顧客資本之管理及評價 －以食品業為例

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。\r\n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。\r\n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：\r\n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。\r\n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。\r\n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.\r\nIn 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.\r\nCase 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: \r\nFirst, 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.\r\nSecond, 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.\r\nThird, with customer lifetime analysis and customer profit data from activity-based costing, we can valuate strategic customer capital.