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題名 產品生命週期價值與作業價值管理(AVM) 結合—以P通路代理商為例
Integration between Product Life Cycle Value and Activity Value Management－A Case Study of P Channel Agent作者 李紹瑄
Li, Shao-Syuang貢獻者 黃政仁
Huang, Cheng-Jen
李紹瑄
Li, Shao-Syuang關鍵詞 產品生命週期價值
作業價值管理
資源配置
產品管理
Product Life Cycle Value
Activity Value Management
Product Management
Resource Allocation日期 2023 上傳時間 1-Sep-2023 14:41:36 (UTC+8) 摘要 企業透過提供產品及服務獲利，並希望藉由有效的產品策略及管理最大化企業利潤，然而究竟一項產品可以存活多久，於其整個生命週期中，又可以為企業創造多少利潤呢？由於還未有專家學者深入瞭解此一領域，本研究旨在探索產品生命週期價值之估算方式，並藉由與作業價值管理（Activity Value Management, AVM）相結合，運用AVM所產出之產品利潤資訊，作為估算產品生命週期價值之基礎。而透過瞭解產品生命週期及其價值，管理階層可以知道各產品之發展潛力及未來價值，並運用更宏觀的視野，針對產品管理及資源配置上作出更適當之決策。通路代理商作為行銷通路之中間商，致力於將上游製造商之產品引入下游通路，然而一般的通路代理商擁有眾多上游製造商，並代理多樣化之產品，在資源有限的情況下，通路代理商必須將資源配置於正確的地方，才得以擴大利潤，創造企業價值。因此，本研究以國內一知名通路代理商為研究對象，以通路代理商之角度，瞭解其代理產品及自有產品的生命週期長度及價值。同時，針對生命週期價值較高之產品，結合通路周圍之人口統計變數，瞭解影響此類產品之人口特徵，藉此提升管理資訊之使用效益。
Companies generate revenue by offering products and services and aim to maximize their profits through effective product strategies and management. However, it is crucial to determine the duration of a product`s lifecycle and its potential profit generation throughout that period. As there is limited expertise and scholarly research in this field, this study seeks to explore the estimation of product lifecycle value by integrating Activity Value Management (AVM) with product information generated through AVM. By comprehending the length and value of a product`s lifecycle, management can gain insights into the development potential and future value of each product. This, in turn, enables them to make more informed decisions regarding product management and resource allocation, taking a macroscopic view.Within the marketing channel, channel agents play a vital role as intermediaries responsible for facilitating the movement of products from manufacturers to the downstream channel. Typically, a channel agent represents multiple upstream manufacturers and a diverse range of products. Therefore, this research focuses on a prominent domestic channel agent to examine the lifespan and value of the products they represent and own from the channel agent`s perspective. Additionally, for products with higher lifecycle value, the study combines demographic variables within the channel to understand the demographic characteristics that influence these products. This information can enhance the effectiveness of management information utilization.參考文獻 行政院主計總處，2020，109年家庭收支調查報告，行政院主計總處。行政院主計總處，2020，平均每人月消費支出按區域別分，行政院主計總處。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，263期：60-74。吳安妮，2019，企業策略的終極答案，台北：臉譜出版社股份有限公司。周世玉、蕭登泰，2005，顧客交易資料庫之探勘－以網路電話公司之非契約型顧客為例，資訊管理學報，12卷2期 ：183-199。徐佳炾， 2004，用ABM正確算出成本以CVM精準衡量獲利－運用顧客價值管理衡量與管理顧客獲利，會計研究月刊，225期：86-94。財團法人聯合信用卡處理中心，2020，各年齡層持卡人以信用卡支付百貨類消費之總簽帳金額及比數，財團法人聯合信用卡處理中心。經濟部統計處，2022，批發、零售及餐飲業經營實況調查報告，經濟部統計處。Anderson, C. R., and C. P. Zeithaml. 1984. Stage of the product life cycle, business strategy, and business performance. Academy of Management Journal 27 (1):5-24.Bawa, K., and A. Ghosh. 1999. A model of household grocery shopping behavior. Marketing Letters 10:149-160.Berger, P. D., and N. I. Nasr. 1998. Customer lifetime value: Marketing models and applications. Journal of Interactive Marketing 12 (1):17-30.Chea, A. C. 2011. Activity-based costing system in the service sector: A strategic approach for enhancing managerial decision making and competitiveness. International Journal of Business and Management 6 (11):3.Cooper, R., and R. S. Kaplan. 1991. Profit priorities from activity-based costing. Harvard Business Review 69 (3):130-135.Gajjar, N. B. 2013. Factors affecting consumer behavior. International Journal of Research in Humanities and Social Sciences 1 (2):10-15.Gilbert, D. C., and N. Jackaria. 2002. The efficacy of sales promotions in UK supermarkets: a consumer view. International Journal of Retail & Distribution Management 30 (6):315-322.Gupta, S., D. Hanssens, B. Hardie, W. Kahn, V. Kumar, N. Lin, N. Ravishanker, and S. Sriram. 2006. Modeling customer lifetime value. Journal of Service Research 9 (2):139-155.Gupta, S., D. R. Lehmann, and J. A. Stuart. 2004. Valuing customers. Journal of Marketing Research 41 (1):7-18.Hoch, S. J., B.-D. Kim, A. L. Montgomery, and P. E. Rossi. 1995. Determinants of store-level price elasticity. Journal of Marketing Research 32 (1):17-29.Hoyer, W. D., D. J. MacInnis, and R. Pieters. 2012. Consumer behavior: Cengage Learning.Hwang, H., T. Jung, and E. Suh. 2004. An LTV model and customer segmentation based on customer value: a case study on the wireless telecommunication industry. Expert Systems with Applications 26 (2):181-188.Jain, D., and S. S. Singh. 2002. Customer lifetime value research in marketing: A review and future directions. Journal of Interactive Marketing 16 (2):34-46.Jager, K. J., P. C. Van Dijk, C. Zoccali, and F. W. Dekker. 2008. The analysis of survival data: the Kaplan–Meier method. Kidney international 74 (5):560-565.Kaplan, R. S., and S. R. Anderson. 2003. Time-driven activity-based costing. Available at SSRN 485443.Kim, J., E. Suh, and H. Hwang. 2003. A model for evaluating the effectiveness of CRM using the balanced scorecard. Journal of Interactive Iarketing 17 (2):5-19.Kondoh, S., K. Masui, M. Hattori, N. Mishima, and M. Matsumoto. 2008. Total performance analysis of product life cycle considering the deterioration and obsolescence of product value. International Journal of Product Development 6 (3-4):334-352.Kotler, P., and G. Armstrong. 1994. Marketing management, analysis, planning, implementation, and control, Philip Kotler: London: Prentice-Hall International.Kolter, P. 1997. Marketing Management: Analysis, Planning, Implementation and Control. 9th ed. Upper Saddle River, NJ Prentice Hall.Kumar, V., and K. Karande. 2000. The effect of retail store environment on retailer performance. Journal of Business Research 49 (2):167-181.McGrath, M. 2004. Next generation product development. Strategic Direction 20 (9):31.Min, H. 2006. Developing the profiles of supermarket customers through data mining. The Service Industries Journal 26 (7):747-763.Mortimer, G., and P. Clarke. 2011. Supermarket consumers and gender differences relating to their perceived importance levels of store characteristics. Journal of Retailing and Consumer Services 18 (6):575-585.Ness, J. A., M. J. Schrobeck, R. A. Letendre, and W. J. Douglas. 2001. The role of ABM in measuring customer value. Strategic Finance 82 (9):32-37.Parment, A. 2013. Generation Y vs. Baby Boomers: Shopping behavior, buyer involvement and implications for retailing. Journal of Retailing and Consumer Services 20 (2):189-199.Ramya, N., and S. M. Ali. 2016. Factors affecting consumer buying behavior. International Journal of Applied Research 2 (10):76-80.Rosset, S., E. Neumann, U. Eick, and N. Vatnik. 2003. Customer lifetime value models for decision support. Data Mining and Knowledge Discovery 7:321-339.Scheuing, E. E. 1969. The product life cycle as an aid in strategy decisions. Management International Review:111-124.Verhoef, P. C., and B. Donkers. 2001. Predicting customer potential value an application in the insurance industry. Decision support systems 32 (2):189-199.Vernon, R. 1966. International Investment and International Trade in the Product Cycle. The Quarterly Journal of Economics 80 (2):190-207.Von Stamm, B. 2008. Managing innovation, design and creativity: John Wiley & Sons.Zeithaml, V. A. 1985. The new demographics and market fragmentation. Journal of Marketing 49 (3):64-75. 描述 碩士
國立政治大學
會計學系
110353107資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110353107 資料類型 thesis dc.contributor.advisor 黃政仁 zh_TW dc.contributor.advisor Huang, Cheng-Jen en_US dc.contributor.author (Authors) 李紹瑄 zh_TW dc.contributor.author (Authors) Li, Shao-Syuang en_US dc.creator (作者) 李紹瑄 zh_TW dc.creator (作者) Li, Shao-Syuang en_US dc.date (日期) 2023 en_US dc.date.accessioned 1-Sep-2023 14:41:36 (UTC+8) - dc.date.available 1-Sep-2023 14:41:36 (UTC+8) - dc.date.issued (上傳時間) 1-Sep-2023 14:41:36 (UTC+8) - dc.identifier (Other Identifiers) G0110353107 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/146831 - 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) 110353107 zh_TW dc.description.abstract (摘要) 企業透過提供產品及服務獲利，並希望藉由有效的產品策略及管理最大化企業利潤，然而究竟一項產品可以存活多久，於其整個生命週期中，又可以為企業創造多少利潤呢？由於還未有專家學者深入瞭解此一領域，本研究旨在探索產品生命週期價值之估算方式，並藉由與作業價值管理（Activity Value Management, AVM）相結合，運用AVM所產出之產品利潤資訊，作為估算產品生命週期價值之基礎。而透過瞭解產品生命週期及其價值，管理階層可以知道各產品之發展潛力及未來價值，並運用更宏觀的視野，針對產品管理及資源配置上作出更適當之決策。通路代理商作為行銷通路之中間商，致力於將上游製造商之產品引入下游通路，然而一般的通路代理商擁有眾多上游製造商，並代理多樣化之產品，在資源有限的情況下，通路代理商必須將資源配置於正確的地方，才得以擴大利潤，創造企業價值。因此，本研究以國內一知名通路代理商為研究對象，以通路代理商之角度，瞭解其代理產品及自有產品的生命週期長度及價值。同時，針對生命週期價值較高之產品，結合通路周圍之人口統計變數，瞭解影響此類產品之人口特徵，藉此提升管理資訊之使用效益。 zh_TW dc.description.abstract (摘要) Companies generate revenue by offering products and services and aim to maximize their profits through effective product strategies and management. However, it is crucial to determine the duration of a product`s lifecycle and its potential profit generation throughout that period. As there is limited expertise and scholarly research in this field, this study seeks to explore the estimation of product lifecycle value by integrating Activity Value Management (AVM) with product information generated through AVM. By comprehending the length and value of a product`s lifecycle, management can gain insights into the development potential and future value of each product. This, in turn, enables them to make more informed decisions regarding product management and resource allocation, taking a macroscopic view.Within the marketing channel, channel agents play a vital role as intermediaries responsible for facilitating the movement of products from manufacturers to the downstream channel. Typically, a channel agent represents multiple upstream manufacturers and a diverse range of products. Therefore, this research focuses on a prominent domestic channel agent to examine the lifespan and value of the products they represent and own from the channel agent`s perspective. Additionally, for products with higher lifecycle value, the study combines demographic variables within the channel to understand the demographic characteristics that influence these products. This information can enhance the effectiveness of management information utilization. en_US dc.description.tableofcontents 摘要 IABSTRACT II目次 III表次 V圖次 VII第壹章 緒論 1第一節 研究動機與目的 1第二節 研究問題 3第三節 論文架構 5第貳章 文獻探討 7第一節 作業基礎成本制與作業價值管理之相關文獻 7第二節 生命週期價值之相關文獻 18第三節 生命週期價值與作業基礎成本制之相關文獻 38第四節 消費者人口統計變數對購買行為或產品績效影響之相關文獻 45第五節 研究之延伸 54第參章 研究方法 57第一節 觀念性架構 58第二節 產品生命週期價值模型 60第三節 研究期間與樣本選取 61第四節 變數定義與衡量 62第五節 研究模型 68第肆章 個案公司介紹 69第一節 產業介紹 69第二節 個案公司介紹 74第三節 個案公司導入AVM之過程 76第伍章 研究結果 80第一節 產品生命週期價值之估算 80第二節 影響產品績效之人口統計變數 110第陸章 結論與建議 119第一節 研究結論 119第二節 研究建議 121第三節 研究限制 124參考文獻 127 zh_TW dc.format.extent 2977870 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110353107 en_US dc.subject (關鍵詞) 產品生命週期價值 zh_TW dc.subject (關鍵詞) 作業價值管理 zh_TW dc.subject (關鍵詞) 資源配置 zh_TW dc.subject (關鍵詞) 產品管理 zh_TW dc.subject (關鍵詞) Product Life Cycle Value en_US dc.subject (關鍵詞) Activity Value Management en_US dc.subject (關鍵詞) Product Management en_US dc.subject (關鍵詞) Resource Allocation en_US dc.title (題名) 產品生命週期價值與作業價值管理(AVM) 結合—以P通路代理商為例 zh_TW dc.title (題名) Integration between Product Life Cycle Value and Activity Value Management－A Case Study of P Channel Agent en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 行政院主計總處，2020，109年家庭收支調查報告，行政院主計總處。行政院主計總處，2020，平均每人月消費支出按區域別分，行政院主計總處。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，263期：60-74。吳安妮，2019，企業策略的終極答案，台北：臉譜出版社股份有限公司。周世玉、蕭登泰，2005，顧客交易資料庫之探勘－以網路電話公司之非契約型顧客為例，資訊管理學報，12卷2期 ：183-199。徐佳炾， 2004，用ABM正確算出成本以CVM精準衡量獲利－運用顧客價值管理衡量與管理顧客獲利，會計研究月刊，225期：86-94。財團法人聯合信用卡處理中心，2020，各年齡層持卡人以信用卡支付百貨類消費之總簽帳金額及比數，財團法人聯合信用卡處理中心。經濟部統計處，2022，批發、零售及餐飲業經營實況調查報告，經濟部統計處。Anderson, C. R., and C. P. Zeithaml. 1984. Stage of the product life cycle, business strategy, and business performance. Academy of Management Journal 27 (1):5-24.Bawa, K., and A. Ghosh. 1999. A model of household grocery shopping behavior. Marketing Letters 10:149-160.Berger, P. D., and N. I. Nasr. 1998. Customer lifetime value: Marketing models and applications. Journal of Interactive Marketing 12 (1):17-30.Chea, A. C. 2011. Activity-based costing system in the service sector: A strategic approach for enhancing managerial decision making and competitiveness. International Journal of Business and Management 6 (11):3.Cooper, R., and R. S. Kaplan. 1991. Profit priorities from activity-based costing. Harvard Business Review 69 (3):130-135.Gajjar, N. B. 2013. Factors affecting consumer behavior. International Journal of Research in Humanities and Social Sciences 1 (2):10-15.Gilbert, D. C., and N. Jackaria. 2002. The efficacy of sales promotions in UK supermarkets: a consumer view. International Journal of Retail & Distribution Management 30 (6):315-322.Gupta, S., D. Hanssens, B. Hardie, W. Kahn, V. Kumar, N. Lin, N. Ravishanker, and S. Sriram. 2006. Modeling customer lifetime value. Journal of Service Research 9 (2):139-155.Gupta, S., D. R. Lehmann, and J. A. Stuart. 2004. Valuing customers. Journal of Marketing Research 41 (1):7-18.Hoch, S. J., B.-D. Kim, A. L. Montgomery, and P. E. Rossi. 1995. Determinants of store-level price elasticity. Journal of Marketing Research 32 (1):17-29.Hoyer, W. D., D. J. MacInnis, and R. Pieters. 2012. Consumer behavior: Cengage Learning.Hwang, H., T. Jung, and E. Suh. 2004. An LTV model and customer segmentation based on customer value: a case study on the wireless telecommunication industry. Expert Systems with Applications 26 (2):181-188.Jain, D., and S. S. Singh. 2002. Customer lifetime value research in marketing: A review and future directions. Journal of Interactive Marketing 16 (2):34-46.Jager, K. J., P. C. Van Dijk, C. Zoccali, and F. W. Dekker. 2008. The analysis of survival data: the Kaplan–Meier method. Kidney international 74 (5):560-565.Kaplan, R. S., and S. R. Anderson. 2003. Time-driven activity-based costing. Available at SSRN 485443.Kim, J., E. Suh, and H. Hwang. 2003. A model for evaluating the effectiveness of CRM using the balanced scorecard. Journal of Interactive Iarketing 17 (2):5-19.Kondoh, S., K. Masui, M. Hattori, N. Mishima, and M. Matsumoto. 2008. Total performance analysis of product life cycle considering the deterioration and obsolescence of product value. International Journal of Product Development 6 (3-4):334-352.Kotler, P., and G. Armstrong. 1994. Marketing management, analysis, planning, implementation, and control, Philip Kotler: London: Prentice-Hall International.Kolter, P. 1997. Marketing Management: Analysis, Planning, Implementation and Control. 9th ed. Upper Saddle River, NJ Prentice Hall.Kumar, V., and K. Karande. 2000. The effect of retail store environment on retailer performance. Journal of Business Research 49 (2):167-181.McGrath, M. 2004. Next generation product development. Strategic Direction 20 (9):31.Min, H. 2006. Developing the profiles of supermarket customers through data mining. The Service Industries Journal 26 (7):747-763.Mortimer, G., and P. Clarke. 2011. Supermarket consumers and gender differences relating to their perceived importance levels of store characteristics. Journal of Retailing and Consumer Services 18 (6):575-585.Ness, J. A., M. J. Schrobeck, R. A. Letendre, and W. J. Douglas. 2001. The role of ABM in measuring customer value. Strategic Finance 82 (9):32-37.Parment, A. 2013. Generation Y vs. Baby Boomers: Shopping behavior, buyer involvement and implications for retailing. Journal of Retailing and Consumer Services 20 (2):189-199.Ramya, N., and S. M. Ali. 2016. Factors affecting consumer buying behavior. International Journal of Applied Research 2 (10):76-80.Rosset, S., E. Neumann, U. Eick, and N. Vatnik. 2003. Customer lifetime value models for decision support. Data Mining and Knowledge Discovery 7:321-339.Scheuing, E. E. 1969. The product life cycle as an aid in strategy decisions. Management International Review:111-124.Verhoef, P. C., and B. Donkers. 2001. Predicting customer potential value an application in the insurance industry. Decision support systems 32 (2):189-199.Vernon, R. 1966. International Investment and International Trade in the Product Cycle. The Quarterly Journal of Economics 80 (2):190-207.Von Stamm, B. 2008. Managing innovation, design and creativity: John Wiley & Sons.Zeithaml, V. A. 1985. The new demographics and market fragmentation. Journal of Marketing 49 (3):64-75. zh_TW
