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題名 作業價值管理與顧客關係管理之結合－以某流體設備個案公司為例
The Integration of Activity Value Management and Customer Relationship Management – The Case Study of a Fluid Equipment Company作者 劉育鑫
Liu, Yu-Hsin貢獻者 吳安妮<br>羅明琇
Wu, An-Ni<br>Lo, Ming-Shiow
劉育鑫
Liu, Yu-Hsin關鍵詞 顧客關係管理
作業基礎成本制度
作業基礎管理
作業價值管理
Customer relationship management
Activity-based costing
Activity-based management
Activity value management日期 2021 上傳時間 4-Aug-2021 16:33:28 (UTC+8) 摘要 隨著市場競爭日趨激烈，客戶價值的重要性也隨之提升，促使企業提升對顧客關係管理（Customer Relationship Management，簡稱CRM）的重視程度。然而，企業對於顧客關係管理之決策往往只著重於如何增加顧客量，或是如何極盡所能滿足大客戶的需求，而沒有深入探討其他顧客關係管理之議題，很容易讓企業在無形之中付出許多隱藏成本，造成公司資源配置錯誤，進而產生浪費與損失。因此，公司在執行顧客關係管理決策時應具備即時且攸關的整合性報表，讓管理決策者可以有更全面的資訊進行分析管理，才能幫助公司優化顧客關係管理之內容。 本研究以某流體設備個案公司為研究對象，透過作業價值管理(Activity Value Management，簡稱AVM）系統及手機報工APP為管理報表產出之工具，探討AVM結合CRM之原因、方式及管理效益，分析個案公司管理報表並給予CRM相關之建議，最後提出研究建議，期望能作為個案公司及未來其他公司欲利用AVM系統進行顧客關係管理之參考內容。
With the increasingly fierce market competition, the importance of customer value has also increased, prompting companies to increase their emphasis on Customer Relationship Management (CRM). However, many managers tend to focus on how to increase the number of customers or how to meet the needs of big customers when making decisions of CRM, without more discussion of other customer relationship management issues. It will make companies pay a lot of hidden costs and allocate resources mistakenly, resulting in waste and loss. Therefore, companies should have real-time and relevant integrated reports when implementing customer relationship management decisions, so that decision-makers can have more comprehensive information for analysis and management, optimizing the contents of customer relationship management. This study takes a fluid equipment case company as the research object. Through Activity Value Management (AVM) system and APP as tools, this study will explore the reasons, methods, and management benefits of integrating CRM with AVM. Besides, this study analyzes the management reports of the case company and gives some recommendations for CRM. Finally, this study proposes research proposals and hopes to serve as a reference for the case company and other companies that would like to use the AVM system for customer relationship management in the future.參考文獻 一、中文部分吳安妮，2007，作業基礎成本制之發展與整合，會計研究月刊，第263期：64-74。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。吳安妮，2019，企業策略的終極答案：用「作業價值管理AVM」破除成本迷思，掌握正確因果資訊，做對決策賺到「管理財」，台北，臉譜出版社。吳佳樺，2019，《馬達動力機械效率管理政策執行與基準訂定研究》，台中，ISTI財團法人產業安全技術中心。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 。林宜靜，2016，探討AVM與顧客關係管理結合-巨量資料分析，未出版之碩士論文，國立政治大學，會計學系，台北。二、英文部分Advanced Sales Technology Inc. (2001), “CRM checklist for success”, available at: www.advance‐sales.com.Al-Mashari, M. and Zairi, M. (2000), “The effective application of SAP R/3: a proposed model of best practice”, Logistics Information Management, Vol. 13 No. 3, pp. 156-166.Chen, I. J., & Popovich, K. (2003). Understanding customer relationship management (CRM). Business process management journal, Vol. 9 No. 5, pp. 672-688.Connolly, T., & Ashworth, G. (1994). An integrated activity-based approach to budgeting. Management Accounting: Magazine for Chartered Management Accountants, 72(3), pp. 32-36.Davenport, T.H. and Short, J.E. (1990), “The new industrial engineering: information technology and business process design”, Sloan Management Review, Vol. 31 No. 4, pp. 11-27.Gupta, M., & Galloway, K. (2003). “Activity-based costing/management and its implications for operations management”, Technovation, 23(2), pp. 131-138.Hammer, M. and Champy, J. (1993), Reengineering the Corporation, New York: Harper Business.Peppers, D. and Rogers, M. (2000), “Successful Web sites”, DMReview.Com, 4 February.Porter, M. (1987), “From competitive advantage to corporate strategy”, Harvard Business Review, Vol. 65 No. 3, pp. 43-59.Prabhaker, P. (2001), “Integrated marketing-manufacturing strategies”, Journal of Business & Industrial Marketing, Vol. 16 No. 2, pp. 113-128.Robert S. Kaplan & Robin Cooper. 1998. Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Harvard Business School Press.Rodriguez, M., & Honeycutt Jr, E. D. (2011). Customer relationship management (CRM)`s impact on B to B sales professionals` collaboration and sales performance. Journal of Business-to-Business Marketing, 18(4), pp. 335-356.Roger Schroeder (2000), Operations Management: Decision Making in the Operations Function, New York: McGraw–Hill.Schneider, A. J. (1992). TQM and the Financial Function. Journal of Business Strategy, pp. 23-24.Turney, P. B. (1993). Beyond TQM: with workforce activity-based management. Management Accounting (USA), 75(3), pp. 28-32.Turney, P. B. (2005). Common cents: How to succeed with activity-based costing and activity-based management. McGraw-Hill.Xu, Y., Yen, D. C., Lin, B., & Chou, D. C. (2002). Adopting customer relationship management technology. Industrial management & data systems , 102 (8/9), pp. 442–452.Yin, R. K. (1994). Case study research: Design and methods, applied social research. Methods series, 5. 描述 碩士
國立政治大學
企業管理研究所(MBA學位學程)
108363002資料來源 http://thesis.lib.nccu.edu.tw/record/#G0108363002 資料類型 thesis dc.contributor.advisor 吳安妮<br>羅明琇 zh_TW dc.contributor.advisor Wu, An-Ni<br>Lo, Ming-Shiow en_US dc.contributor.author (Authors) 劉育鑫 zh_TW dc.contributor.author (Authors) Liu, Yu-Hsin en_US dc.creator (作者) 劉育鑫 zh_TW dc.creator (作者) Liu, Yu-Hsin en_US dc.date (日期) 2021 en_US dc.date.accessioned 4-Aug-2021 16:33:28 (UTC+8) - dc.date.available 4-Aug-2021 16:33:28 (UTC+8) - dc.date.issued (上傳時間) 4-Aug-2021 16:33:28 (UTC+8) - dc.identifier (Other Identifiers) G0108363002 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/136709 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 企業管理研究所(MBA學位學程) zh_TW dc.description (描述) 108363002 zh_TW dc.description.abstract (摘要) 隨著市場競爭日趨激烈，客戶價值的重要性也隨之提升，促使企業提升對顧客關係管理（Customer Relationship Management，簡稱CRM）的重視程度。然而，企業對於顧客關係管理之決策往往只著重於如何增加顧客量，或是如何極盡所能滿足大客戶的需求，而沒有深入探討其他顧客關係管理之議題，很容易讓企業在無形之中付出許多隱藏成本，造成公司資源配置錯誤，進而產生浪費與損失。因此，公司在執行顧客關係管理決策時應具備即時且攸關的整合性報表，讓管理決策者可以有更全面的資訊進行分析管理，才能幫助公司優化顧客關係管理之內容。 本研究以某流體設備個案公司為研究對象，透過作業價值管理(Activity Value Management，簡稱AVM）系統及手機報工APP為管理報表產出之工具，探討AVM結合CRM之原因、方式及管理效益，分析個案公司管理報表並給予CRM相關之建議，最後提出研究建議，期望能作為個案公司及未來其他公司欲利用AVM系統進行顧客關係管理之參考內容。 zh_TW dc.description.abstract (摘要) With the increasingly fierce market competition, the importance of customer value has also increased, prompting companies to increase their emphasis on Customer Relationship Management (CRM). However, many managers tend to focus on how to increase the number of customers or how to meet the needs of big customers when making decisions of CRM, without more discussion of other customer relationship management issues. It will make companies pay a lot of hidden costs and allocate resources mistakenly, resulting in waste and loss. Therefore, companies should have real-time and relevant integrated reports when implementing customer relationship management decisions, so that decision-makers can have more comprehensive information for analysis and management, optimizing the contents of customer relationship management. This study takes a fluid equipment case company as the research object. Through Activity Value Management (AVM) system and APP as tools, this study will explore the reasons, methods, and management benefits of integrating CRM with AVM. Besides, this study analyzes the management reports of the case company and gives some recommendations for CRM. Finally, this study proposes research proposals and hopes to serve as a reference for the case company and other companies that would like to use the AVM system for customer relationship management in the future. en_US dc.description.tableofcontents 第壹章 緒論 1 第一節 研究動機與目的 1 第二節 研究問題 2 第三節 研究架構 4第貳章 文獻探討 5 第一節 作業成本制或與AVM之相關文獻 5 第二節 顧客關係管理（CRM）之相關文獻 15 第三節 作業價值管理與顧客關係管理結合之相關文獻 19 第四節 研究延伸 20第參章 研究方法 22 第一節 個案研究法 22 第二節 研究流程 23第肆章 個案公司介紹 24 第一節 個案產業背景介紹 24 第二節 個案公司介紹 25第伍章 作業價值管理與顧客關係管理之結合：以個案公司為例 26 第一節 個案公司業務部門實施AVM的動機 26 第二節 AVM實施步驟及內容 27 第三節 AVM系統與個案公司之顧客關係管理 49第陸章 結論與建議 68 第一節 研究結論 68 第二節 研究限制 70 第三節 研究建議 71參考文獻 73 zh_TW dc.format.extent 2885618 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0108363002 en_US dc.subject (關鍵詞) 顧客關係管理 zh_TW dc.subject (關鍵詞) 作業基礎成本制度 zh_TW dc.subject (關鍵詞) 作業基礎管理 zh_TW dc.subject (關鍵詞) 作業價值管理 zh_TW dc.subject (關鍵詞) Customer relationship management en_US dc.subject (關鍵詞) Activity-based costing en_US dc.subject (關鍵詞) Activity-based management en_US dc.subject (關鍵詞) Activity value management en_US dc.title (題名) 作業價值管理與顧客關係管理之結合－以某流體設備個案公司為例 zh_TW dc.title (題名) The Integration of Activity Value Management and Customer Relationship Management – The Case Study of a Fluid Equipment Company en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文部分吳安妮，2007，作業基礎成本制之發展與整合，會計研究月刊，第263期：64-74。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。吳安妮，2019，企業策略的終極答案：用「作業價值管理AVM」破除成本迷思，掌握正確因果資訊，做對決策賺到「管理財」，台北，臉譜出版社。吳佳樺，2019，《馬達動力機械效率管理政策執行與基準訂定研究》，台中，ISTI財團法人產業安全技術中心。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 。林宜靜，2016，探討AVM與顧客關係管理結合-巨量資料分析，未出版之碩士論文，國立政治大學，會計學系，台北。二、英文部分Advanced Sales Technology Inc. (2001), “CRM checklist for success”, available at: www.advance‐sales.com.Al-Mashari, M. and Zairi, M. (2000), “The effective application of SAP R/3: a proposed model of best practice”, Logistics Information Management, Vol. 13 No. 3, pp. 156-166.Chen, I. J., & Popovich, K. (2003). Understanding customer relationship management (CRM). Business process management journal, Vol. 9 No. 5, pp. 672-688.Connolly, T., & Ashworth, G. (1994). An integrated activity-based approach to budgeting. Management Accounting: Magazine for Chartered Management Accountants, 72(3), pp. 32-36.Davenport, T.H. and Short, J.E. (1990), “The new industrial engineering: information technology and business process design”, Sloan Management Review, Vol. 31 No. 4, pp. 11-27.Gupta, M., & Galloway, K. (2003). “Activity-based costing/management and its implications for operations management”, Technovation, 23(2), pp. 131-138.Hammer, M. and Champy, J. (1993), Reengineering the Corporation, New York: Harper Business.Peppers, D. and Rogers, M. (2000), “Successful Web sites”, DMReview.Com, 4 February.Porter, M. (1987), “From competitive advantage to corporate strategy”, Harvard Business Review, Vol. 65 No. 3, pp. 43-59.Prabhaker, P. (2001), “Integrated marketing-manufacturing strategies”, Journal of Business & Industrial Marketing, Vol. 16 No. 2, pp. 113-128.Robert S. Kaplan & Robin Cooper. 1998. Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Harvard Business School Press.Rodriguez, M., & Honeycutt Jr, E. D. (2011). Customer relationship management (CRM)`s impact on B to B sales professionals` collaboration and sales performance. Journal of Business-to-Business Marketing, 18(4), pp. 335-356.Roger Schroeder (2000), Operations Management: Decision Making in the Operations Function, New York: McGraw–Hill.Schneider, A. J. (1992). TQM and the Financial Function. Journal of Business Strategy, pp. 23-24.Turney, P. B. (1993). Beyond TQM: with workforce activity-based management. Management Accounting (USA), 75(3), pp. 28-32.Turney, P. B. (2005). Common cents: How to succeed with activity-based costing and activity-based management. McGraw-Hill.Xu, Y., Yen, D. C., Lin, B., & Chou, D. C. (2002). Adopting customer relationship management technology. Industrial management & data systems , 102 (8/9), pp. 442–452.Yin, R. K. (1994). Case study research: Design and methods, applied social research. Methods series, 5. zh_TW dc.identifier.doi (DOI) 10.6814/NCCU202100683 en_US
