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題名 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作者 徐維民
Hsu, Wei-Min貢獻者 吳安妮
徐維民
Hsu, Wei-Min關鍵詞 顧客績效
產品績效
作業價值管理
Customer performance
Product performance
Activity Value Management(AVM)日期 2019 上傳時間 5-Sep-2019 15:41:00 (UTC+8) 摘要 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 managementThis 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.參考文獻 一、中文文獻Kaplan R. S., and R. Cooper，2012，成本與效應：以整合性成本制度提昇獲利與績效，徐曉慧譯，臺北市：城邦文化事業股份有限公司。Kerlinger, F. N., Lee, H. B., Pineda, L. E., and Mora Magaña, I.，2002，研究方法，黃營杉、汪志堅譯，臺北市：華泰文化事業股份有限公司。林士傑，2002，滿意是基本要求 忠誠為最高目標 協同商務於業務行銷的應用－客戶關係報酬，會計研究月刊，第200期(7月)：34-38。黃雅婷譯，2001，作業制基礎成本管理制(ABM)在衡量顧客價值上所扮演的角色，會計研究月刊，第193期(12月)：79-87，譯自Strategic Finance. 2001.蕭瑞麟，2018，不用數字的研究：質性研究的思辨脈絡，臺北市：五南圖書出版股份有限公司。周齊武與吳安妮，2000，慎防誤用ABC，會計研究月刊，第174期(5月)：67-74。吳安妮，1990，九十年代管理會計之變革-談績效評估未來之方向及架構，會計研究月刊，第58期(7月)：56-59。吳安妮，1998，完全預算手冊(下)，會計研究月刊，第150期(5月)：95-103。吳安妮，1998，創造成本管理資訊價值及功能性的基礎工程，會計研究月刊，第154期(9月)：13-16。吳安妮，1999，進貨看總持有成本 過程求經濟附加價值 驅動利潤與績效的利器-整合性成本系統(下)，會計研究月刊，第158期(1月)：76-82。吳安妮，1999，實施作業制成本管理制度(ABC及ABM)之省思，會計研究月刊，第162期(5月)：45-50。吳安妮，1999，談成本管理系統之整合對企業競爭之提升，會計研究月刊，第165期(8月)：16-19。吳安妮，2007，ABC的過去與未來，會計研究月刊，第263期(10月)：77-79。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(10月)：78-93。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(10月)：20-24。吳安妮，2019，企業策略的終極答案，臺北市：城邦文化事業股份有限公司。陳萬淇，1995，個案研究法，臺北市：華泰文化事業股份有限公司。陳依蘋，2001，找出經營關鍵資訊創造企業附加價值-專訪台積電資深副總暨財務長張孝威談ABC，會計研究月刊，第182期(1月)：50-53。王文英，1999，提升競爭能力瞻前 降低開發成本顧後 市場導向的成本管理－豐田汽車成本企劃之實施架構，會計研究月刊，第164期(7月)：140-145。王文英與陳聖心，2000，傳統功能功成身退 稽核分析躍居主角ERP導入與會計人員角色關係之探討-以宏碁電腦為例，會計研究月刊，第177期(8月)：84-90。王震宇譯，2005，運用ABC瞭解通路與顧客之利潤貢獻度-以TEC人力派遣服務為例，會計研究月刊，第235期(6月)：96-104，譯自Management Accounting Quarterly. 2004.蔡柳卿，2006，顧客終身價值之衡量與管理-以銀行之信用卡業務為例，會計研究月刊，第248期(7月)：60-69。 二、英文文獻Anderson, C. R., and Zeithaml, C. P. 1984. Stage of the product life cycle, business strategy, and business performance. Academy of Management Journal, 27(1), 5-24.Ames, B. C., and Hlavacek, J. D. 1990. Vital truths about managing your costs. Harvard Business Review, 68(1), 140-147.Aitken, J., Childerhouse, P., and Towill, D. 2003. The impact of product life cycle on supply chain strategy. International Journal of Production Economics, 85(2), 127-140.Beik, L. L., and Buzby, S. L. 1973. Profitability analysis by market segments. Journal of Marketing, 37(3), 48-53.Bollen, N. P. 1999. Real options and product life cycles. Management Science, 45(5), 670-684.Cooper, R., and Kaplan, R. S. 1990. Measure costs right: make the right decision. the CPA Journal, 60(2), 38.Cool, K., and Paranikas, P. 2011. When every customer is a new customer. Harvard Business Review, 89(5), 29-31.Drury, C., and Tayles, M. 1994. Product costing in UK manufacturing organizations. European Accounting Review, 3(3), 443-470.Dowlatshahi, S. 2001. Product life cycle analysis: a goal programming approach. Journal of the Operational Research Society, 52(11), 1201-1214.Dunk, A. S. 2004. Product life cycle cost analysis: the impact of customer profiling, competitive advantage, and quality of IS information. Management Accounting Research, 15(4), 401-414.Dhaliwal, D.S., J.S. Judd, M.A. Serfling, and S.A. Shaikh. 2016. Customer concentration risk and the cost of equity capital. Journal of Accounting and Economics 61(1): 23-48.Gallo, A. 2014. The value of keeping the right customers. Harvard Business Review, 2-5.Helgesen, Ø. 2006. Are loyal customers profitable? Customer satisfaction, customer (action) loyalty and customer profitability at the individual level. Journal of Marketing Management, 22(3-4), 245-266.Harrington, R. J., and Tjan, A. K. 2008. Transforming strategy one customer at a time. Harvard Business Review, 86(3), 62-72.Jermias, J., and Gani, L. 2004. Integrating business strategy, organizational configurations and management accounting systems with business unit effectiveness: a fitness landscape approach. Management Accounting Research, 15(2), 179-200.Kaplan, R. S. 2012. When to drop an unprofitable customer. Harvard Business Review, 90(4), 137-139.Mellman, M. 1963. Marketing Cost Analysis-Development and Current Practices. The Accounting Review, 38(1), 118-123.Miller, J. A. 2008. Customer profitability. Journal of Corporate Accounting and Finance, 19(4), 63-68.Masschelein, S., Cardinaels, E., and Van den Abbeele, A. 2012. ABC information, fairness perceptions, and interfirm negotiations. The Accounting Review, 87(3), 951-973.Page, M., Pitt, L., Berthon, P., and Money, A. 1996. Analysing customer defections and their effects on corporate performance: the case of Indco. Journal of Marketing Management, 12(7), 617-627.Reichheld, F. F., and Sasser, W. E. 1990. Zero defections: Quality comes to services. Harvard Business Review, 68(5), 105-111.Reinartz, W., Thomas, J. S., and Kumar, V. 2005. Balancing acquisition and retention resources to maximize customer profitability. Journal of Marketing, 69(1), 63-79.Simonson, I., and Rosen, E. 2014. What marketers misunderstand about online reviews. Harvard Business Review, 92(1), 23-25.Schrage, M. 2017. What most companies miss about customer lifetime value. Harvard Business Review Digital Articles, 2-5.Thomas, J. S. 2001. A methodology for linking customer acquisition to customer retention. Journal of Marketing Research, 38(2), 262-268.Tarasi, C. O., Bolton, R. N., Gustafsson, A., and Walker, B. A. 2013. Relationship characteristics and cash flow variability: implications for satisfaction, loyalty, and customer portfolio management. Journal of Service Research, 16(2), 121-137.Thakur, R., and Workman, L. 2016. Customer portfolio management (CPM) for improved customer relationship management (CRM): Are your customers platinum, gold, silver, or bronze?. Journal of Business Research, 69(10), 4095-4102.Ulrich, K. T., and Ellison, D. J. 1999. Holistic customer requirements and the design-select decision. Management Science, 45(5), 641-658.Verhoef, P. C., and Lemon, K. N. 2013. Successful customer value management: Key lessons and emerging trends. European Management Journal, 31(1), 1-15.Yin, R. K. 2009. Case Study Research: Design and Methods. 4^(th )ed. California: Sage Publications.Yin, R. K. 2011. Qualitative Research from Start to Finish. New York: A Division of Guilford Publications.Zook, C. 2007. Finding your next core business. Harvard Business Review, 85(4), 66-75.三、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. 描述 碩士
國立政治大學
會計學系
1043531172資料來源 http://thesis.lib.nccu.edu.tw/record/#G1043531172 資料類型 thesis dc.contributor.advisor 吳安妮 zh_TW dc.contributor.author (Authors) 徐維民 zh_TW dc.contributor.author (Authors) Hsu, Wei-Min en_US dc.creator (作者) 徐維民 zh_TW dc.creator (作者) Hsu, Wei-Min en_US dc.date (日期) 2019 en_US dc.date.accessioned 5-Sep-2019 15:41:00 (UTC+8) - dc.date.available 5-Sep-2019 15:41:00 (UTC+8) - dc.date.issued (上傳時間) 5-Sep-2019 15:41:00 (UTC+8) - dc.identifier (Other Identifiers) G1043531172 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/125511 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 會計學系 zh_TW dc.description (描述) 1043531172 zh_TW dc.description.abstract (摘要) 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。 zh_TW dc.description.abstract (摘要) 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 managementThis 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. en_US dc.description.tableofcontents 摘要 iAbstract ii表目錄 v圖目錄 vi第一章 緒論 1第一節 研究背景暨研究動機 1第二節 研究目的暨研究問題 2第三節 論文架構暨研究流程 4第二章 文獻探討 6第一節 顧客績效之相關文獻 6第二節 產品績效之相關文獻 18第三節 研究之延伸 25第三章 研究設計 27第一節 觀念性架構 27第二節 個案研究法 29第三節 研究對象之擇定 30第四節 資料蒐集與分析方式 31第四章、個案背景介紹 32第一節 個案產業簡介 32第二節 個案企業簡介 34第三節 顧客績效與產品績效對個案企業之重要性 36第五章、個案公司之顧客與產品績效之數據分析結果 38第一節 本研究個案資料來源之概況 38第二節 顧客績效分析 45第三節 產品績效分析 56第四節 顧客與產品績效之整合分析 65第六章、研究結論與建議 68第一節 研究結論 68第二節 研究建議 71第三節 研究貢獻 73第四節 研究限制 74參考文獻 75 zh_TW dc.format.extent 1312575 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G1043531172 en_US dc.subject (關鍵詞) 顧客績效 zh_TW dc.subject (關鍵詞) 產品績效 zh_TW dc.subject (關鍵詞) 作業價值管理 zh_TW dc.subject (關鍵詞) Customer performance en_US dc.subject (關鍵詞) Product performance en_US dc.subject (關鍵詞) Activity Value Management(AVM) en_US dc.title (題名) 顧客績效與產品績效之整合-以某美妝代理商為例 zh_TW dc.title (題名) The Integration of Customer Performance and Product Performance en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文文獻Kaplan R. S., and R. Cooper，2012，成本與效應：以整合性成本制度提昇獲利與績效，徐曉慧譯，臺北市：城邦文化事業股份有限公司。Kerlinger, F. N., Lee, H. B., Pineda, L. E., and Mora Magaña, I.，2002，研究方法，黃營杉、汪志堅譯，臺北市：華泰文化事業股份有限公司。林士傑，2002，滿意是基本要求 忠誠為最高目標 協同商務於業務行銷的應用－客戶關係報酬，會計研究月刊，第200期(7月)：34-38。黃雅婷譯，2001，作業制基礎成本管理制(ABM)在衡量顧客價值上所扮演的角色，會計研究月刊，第193期(12月)：79-87，譯自Strategic Finance. 2001.蕭瑞麟，2018，不用數字的研究：質性研究的思辨脈絡，臺北市：五南圖書出版股份有限公司。周齊武與吳安妮，2000，慎防誤用ABC，會計研究月刊，第174期(5月)：67-74。吳安妮，1990，九十年代管理會計之變革-談績效評估未來之方向及架構，會計研究月刊，第58期(7月)：56-59。吳安妮，1998，完全預算手冊(下)，會計研究月刊，第150期(5月)：95-103。吳安妮，1998，創造成本管理資訊價值及功能性的基礎工程，會計研究月刊，第154期(9月)：13-16。吳安妮，1999，進貨看總持有成本 過程求經濟附加價值 驅動利潤與績效的利器-整合性成本系統(下)，會計研究月刊，第158期(1月)：76-82。吳安妮，1999，實施作業制成本管理制度(ABC及ABM)之省思，會計研究月刊，第162期(5月)：45-50。吳安妮，1999，談成本管理系統之整合對企業競爭之提升，會計研究月刊，第165期(8月)：16-19。吳安妮，2007，ABC的過去與未來，會計研究月刊，第263期(10月)：77-79。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(10月)：78-93。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(10月)：20-24。吳安妮，2019，企業策略的終極答案，臺北市：城邦文化事業股份有限公司。陳萬淇，1995，個案研究法，臺北市：華泰文化事業股份有限公司。陳依蘋，2001，找出經營關鍵資訊創造企業附加價值-專訪台積電資深副總暨財務長張孝威談ABC，會計研究月刊，第182期(1月)：50-53。王文英，1999，提升競爭能力瞻前 降低開發成本顧後 市場導向的成本管理－豐田汽車成本企劃之實施架構，會計研究月刊，第164期(7月)：140-145。王文英與陳聖心，2000，傳統功能功成身退 稽核分析躍居主角ERP導入與會計人員角色關係之探討-以宏碁電腦為例，會計研究月刊，第177期(8月)：84-90。王震宇譯，2005，運用ABC瞭解通路與顧客之利潤貢獻度-以TEC人力派遣服務為例，會計研究月刊，第235期(6月)：96-104，譯自Management Accounting Quarterly. 2004.蔡柳卿，2006，顧客終身價值之衡量與管理-以銀行之信用卡業務為例，會計研究月刊，第248期(7月)：60-69。 二、英文文獻Anderson, C. 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