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題名 顧客利潤影響因素之實地實證研究－以某銀行法人授信戶為探討對象
作者 宋家瑜
Sung, Chia-Yu
貢獻者 吳安妮
Ann Wu
宋家瑜
Sung, Chia-Yu
關鍵詞 顧客利潤分析
作業基礎成本制度
作業基礎管理
日期 2001
上傳時間 15-Apr-2016 16:11:18 (UTC+8)
摘要 企業的使命係營利，而隨著全球性的激烈競爭及資訊科技的發展，企業發現，必須能辨識目標客戶、計算顧客價值，並將有限的資源投注於目標顧客上，透過與顧客直接溝通並提供客製化的產品，才能真正提升企業獲利。
參考文獻 中文部分
中央銀行經濟研究處，2001，中華民國台灣地區金融統計月報，中央銀行經濟研究處，2001年2月。
中國信託商業銀行股份有限公司，2000，中國信託商業銀行公開說明書。
中華徵信所，1995，台灣地區產業年報/金融業，台北：中華徵信所。
瓦廉與科爾（Wayland, R. E., and P. M. Cole），1997，客戶關係管理，邱振儒譯，台北：商業週刊。
吳思華，1998，策略九說：策略思考的本質，台北：臉譜文化。
李昆正，2000，資料庫行銷：以組合分析理論和行銷資訊做為顧客獲利性分析之實證研究，國立中正大學企業管理研究所未出版碩士論文。
李惠娟，2000，半導體產業設備產能使用效率影響因素之實地實證研究，國立政治大學會計研究所未出版碩士論文。
科普朗與庫柏（Kaplan R. S., and R. Cooper），2000，成本與效應：以整合性成本制度提昇獲利與績效，徐曉慧譯，台北：臉譜。
財政部金融局統計室，2001，金融業務統計輯要，第280期，2001年1月。
張雯嬌，1996，產品複雜性對生產效率之影響，國立政治大學會計研究所未出版碩士論文。
陳明春，2001，「民國八十九年國內金融之回顧與展望」，台灣經濟金融月刊，第37卷，第3期，2001年3月20日。
趙家驊，2001，「本國銀行業趨勢與展望」，產業調查與技術季刊，第137期，2001年4月。
英文部分
Albright, T. L.1998. The effect of deviations from optimal production schedules on batch-level. Journal of Managerial Issues 10 (Fall): 267-286.
Anderson, E.W., C. Fornell, and D. R. Lehmann. 1994. Customer satisfaction, market share, and profitability: findings from Sweden, Journal of Marketing 58 (July): 53-66.
Banker, R., and H. Johnston. 1993. An empirical study of cost drivers in the U.S. airline industry. The Accounting Review (July): 576-599.
-------, G. Potter, and R. Schroeder. 1995. An empirical analysis of manufacturing overhead cost drivers. Journal of Accounting and Economics 19: 115-137.
Blatterberg, R. A., and J. Deighton. 1996. Manage marketing by the customer equity test. Harward Business Review (July-August): 136-144.
Carroll, P., and M. Tsdikonfa. 1997. Customer profitability: irrelevant for decisions? Banking Strategies 73 (November/December): 76-82.
Chappelear, R. E. 1997. Trends in profitability measurement systems. Bank accounting and Finance 11 (Winter): 83-85.
Clieaf, M. V. 1996. Identifying your most profitable customers. Ivey Business Journal 61: 54-60.
Cockburn, P. 2000. CRM for profit. Telecommunications 34 (December): 89-92.
Crosby, L. A., K. R., Evans and D. Cowles. 1990. Relationship quality in services: An interpersonal influence perspective. Journal of Marketing 54 (July): 68-81.
Datar, S., S. Kekre, T. Mukhopadhyay, and K. Srinivasan. 1993. Simulaiton estimation of cost drivers. The Accounting Review (July): 602-615.
Day, G. S., and R. Wensley. 1983. Marketing theory with a strategic orientation. Journal of Marketing 47 (Fall): 8-15.
Dowling, F. R. and M. Uncles. 1997. Do customer loyalty programs really work? Sloan Management Review 38 (Summer): 71-82.
Dwyer, F. R. 1989. Customer lifetime profitability to support marketing decision making. Journal of Direct Marketing 3: 8-15.
Edvardsson, B., M. D. Johnson, G. Anderson, and T. Strandvik.2000. The effects of satisfaction and loyalty on profits and growth: products versus services. Total Quality Management 11: 917-928.
Foster, G., and M. Gupta. 1990. Maunfacturing overhead cost driver analysis. Journal of Accounting and Economics 12: 309-337.
-------, and -------.1994. Marketing, cost management and management accounting. Journal of Management Accounting Research 6 (Fall): 43-77.
-------,-------, and L. Sjoblom. 1996. Customer profitability analysis: challenges and new directions. Journal of Cost management 10 (Spring): 5-17.
Giltner, R. C., and J. M. Thompson. 1999. Putting profitability information systems to work. Bank Accounting and Finance 11 (Winter): 41-48.
Helmi, M. A. 1998. Measuring the effect of customer satisfaction on profitability: a challenging role for management accountants. National Public Accountant 43 (December): 8-12.
Ittner, C. D., and D. F. Larcker. 1998. Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research 36: 1-35.
Keane, T., and P. Wang. 1995. Applications for the lifetime value model in modern newspaper publishing. Journal of Direct Marketing 9: 59-66.
Miller, R. 1998-1999. Case study: customer profitability measurement at Canadian Imperial Bank of Commerce. Bank Accounting and Finance 12 (Winter): 26-33.
Mulhern, F. J. 1999. Customer profitability analysis: measurement, concentration, and research directions. Journal of Interactive Marketing 13: 25-40.
Reichheld, F. F., R. G. Jr. Markey., and C. Hopton. 2000. The loyalty effect-the relationship between loyalty and profits. European Business Journal 12: 134-139.
Reinartz, W. J. and V. Kumar. 2000. On the profitability of long-life customers in a noncontractual setting: an empirical investigation and implications for marketing. Journal of Marketing 64 (October): 17-35.
Sharman, P. 1996. ABC and the bottom line on customer. CMA Magazine 70 (September): 20-24.
Schultz, D. E. and H. F. Schultz. 1998. Transitioning marketing communications into the twenty-first century. Journal of Marketing Communications 4: 9-26.
Thomas, A., and G. R. Williams.1991. A strategy to provide retirement benefits for international transterees in a global company.Benefits and Compensation International (Octoner): 2-7.
Wayland, R. E., and P. M. Cole. 1994. Turn customer service into customer profitability. Management Review 83 (July): 22-24.
Woodruff, R. B. 1997. Customer value: the next source for competitive advantage. Journal of The Academy of Mmarketing Science 25 (Spring): 139-153.
Wyner, G. A. 1996. Customer profitability: linking behavior to economics. Marketing Research: A magazine of Management & Applications 8 (Summer): 36-38.
描述 碩士
國立政治大學
會計學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#A2002001382
資料類型 thesis
dc.contributor.advisor 吳安妮zh_TW
dc.contributor.advisor Ann Wuen_US
dc.contributor.author (Authors) 宋家瑜zh_TW
dc.contributor.author (Authors) Sung, Chia-Yuen_US
dc.creator (作者) 宋家瑜zh_TW
dc.creator (作者) Sung, Chia-Yuen_US
dc.date (日期) 2001en_US
dc.date.accessioned 15-Apr-2016 16:11:18 (UTC+8)-
dc.date.available 15-Apr-2016 16:11:18 (UTC+8)-
dc.date.issued (上傳時間) 15-Apr-2016 16:11:18 (UTC+8)-
dc.identifier (Other Identifiers) A2002001382en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/85169-
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.abstract (摘要) 企業的使命係營利，而隨著全球性的激烈競爭及資訊科技的發展，企業發現，必須能辨識目標客戶、計算顧客價值，並將有限的資源投注於目標顧客上，透過與顧客直接溝通並提供客製化的產品，才能真正提升企業獲利。zh_TW
dc.description.tableofcontents 封面頁
證明書
致謝詞
論文摘要
目錄
圖目錄
表目錄
第一章 緒論
第一節 研究背景暨研究動機
第二節 研究目的暨研究問題
第三節 研究方法
第四節 研究貢獻
第五節 論文架構
第二章 文獻探討
第一節 顧客利潤分析之觀念性文獻
第二節 顧客利潤分析之概念介紹
第三節 顧客利潤影響因素之相關文獻
第四節 研究延伸
第三章 個案公司
第一節 個案公司背景介紹
第二節 產業介紹
第三節 法人金融事業處介紹
第四節 法人金融作業區作業基礎成本制度（ABC）簡介
第四章 研究方法
第一節 觀念性架構
第二節 研究設計
第三節 研究假說
第四節 變數衡量
第五節 資料蒐集之來源與處理方式
第六節 實證模型
第七節 資料分析方法
第五章 實證研究結果
第一節 基本資料之分析結果
第二節 迴歸分析結果
第六章 研究結論與建議
第一節 研究結論
第二節 研究限制
第三節 建議與未來研究方向
參考文獻		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#A2002001382en_US
dc.subject (關鍵詞) 顧客利潤分析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.title (題名) 顧客利潤影響因素之實地實證研究－以某銀行法人授信戶為探討對象zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 中文部分
中央銀行經濟研究處，2001，中華民國台灣地區金融統計月報，中央銀行經濟研究處，2001年2月。
中國信託商業銀行股份有限公司，2000，中國信託商業銀行公開說明書。
中華徵信所，1995，台灣地區產業年報/金融業，台北：中華徵信所。
瓦廉與科爾（Wayland, R. E., and P. M. Cole），1997，客戶關係管理，邱振儒譯，台北：商業週刊。
吳思華，1998，策略九說：策略思考的本質，台北：臉譜文化。
李昆正，2000，資料庫行銷：以組合分析理論和行銷資訊做為顧客獲利性分析之實證研究，國立中正大學企業管理研究所未出版碩士論文。
李惠娟，2000，半導體產業設備產能使用效率影響因素之實地實證研究，國立政治大學會計研究所未出版碩士論文。
科普朗與庫柏（Kaplan R. S., and R. Cooper），2000，成本與效應：以整合性成本制度提昇獲利與績效，徐曉慧譯，台北：臉譜。
財政部金融局統計室，2001，金融業務統計輯要，第280期，2001年1月。
張雯嬌，1996，產品複雜性對生產效率之影響，國立政治大學會計研究所未出版碩士論文。
陳明春，2001，「民國八十九年國內金融之回顧與展望」，台灣經濟金融月刊，第37卷，第3期，2001年3月20日。
趙家驊，2001，「本國銀行業趨勢與展望」，產業調查與技術季刊，第137期，2001年4月。
英文部分
Albright, T. L.1998. The effect of deviations from optimal production schedules on batch-level. Journal of Managerial Issues 10 (Fall): 267-286.
Anderson, E.W., C. Fornell, and D. R. Lehmann. 1994. Customer satisfaction, market share, and profitability: findings from Sweden, Journal of Marketing 58 (July): 53-66.
Banker, R., and H. Johnston. 1993. An empirical study of cost drivers in the U.S. airline industry. The Accounting Review (July): 576-599.
-------, G. Potter, and R. Schroeder. 1995. An empirical analysis of manufacturing overhead cost drivers. Journal of Accounting and Economics 19: 115-137.
Blatterberg, R. A., and J. Deighton. 1996. Manage marketing by the customer equity test. Harward Business Review (July-August): 136-144.
Carroll, P., and M. Tsdikonfa. 1997. Customer profitability: irrelevant for decisions? Banking Strategies 73 (November/December): 76-82.
Chappelear, R. E. 1997. Trends in profitability measurement systems. Bank accounting and Finance 11 (Winter): 83-85.
Clieaf, M. V. 1996. Identifying your most profitable customers. Ivey Business Journal 61: 54-60.
Cockburn, P. 2000. CRM for profit. Telecommunications 34 (December): 89-92.
Crosby, L. A., K. R., Evans and D. Cowles. 1990. Relationship quality in services: An interpersonal influence perspective. Journal of Marketing 54 (July): 68-81.
Datar, S., S. Kekre, T. Mukhopadhyay, and K. Srinivasan. 1993. Simulaiton estimation of cost drivers. The Accounting Review (July): 602-615.
Day, G. S., and R. Wensley. 1983. Marketing theory with a strategic orientation. Journal of Marketing 47 (Fall): 8-15.
Dowling, F. R. and M. Uncles. 1997. Do customer loyalty programs really work? Sloan Management Review 38 (Summer): 71-82.
Dwyer, F. R. 1989. Customer lifetime profitability to support marketing decision making. Journal of Direct Marketing 3: 8-15.
Edvardsson, B., M. D. Johnson, G. Anderson, and T. Strandvik.2000. The effects of satisfaction and loyalty on profits and growth: products versus services. Total Quality Management 11: 917-928.
Foster, G., and M. Gupta. 1990. Maunfacturing overhead cost driver analysis. Journal of Accounting and Economics 12: 309-337.
-------, and -------.1994. Marketing, cost management and management accounting. Journal of Management Accounting Research 6 (Fall): 43-77.
-------,-------, and L. Sjoblom. 1996. Customer profitability analysis: challenges and new directions. Journal of Cost management 10 (Spring): 5-17.
Giltner, R. C., and J. M. Thompson. 1999. Putting profitability information systems to work. Bank Accounting and Finance 11 (Winter): 41-48.
Helmi, M. A. 1998. Measuring the effect of customer satisfaction on profitability: a challenging role for management accountants. National Public Accountant 43 (December): 8-12.
Ittner, C. D., and D. F. Larcker. 1998. Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research 36: 1-35.
Keane, T., and P. Wang. 1995. Applications for the lifetime value model in modern newspaper publishing. Journal of Direct Marketing 9: 59-66.
Miller, R. 1998-1999. Case study: customer profitability measurement at Canadian Imperial Bank of Commerce. Bank Accounting and Finance 12 (Winter): 26-33.
Mulhern, F. J. 1999. Customer profitability analysis: measurement, concentration, and research directions. Journal of Interactive Marketing 13: 25-40.
Reichheld, F. F., R. G. Jr. Markey., and C. Hopton. 2000. The loyalty effect-the relationship between loyalty and profits. European Business Journal 12: 134-139.
Reinartz, W. J. and V. Kumar. 2000. On the profitability of long-life customers in a noncontractual setting: an empirical investigation and implications for marketing. Journal of Marketing 64 (October): 17-35.
Sharman, P. 1996. ABC and the bottom line on customer. CMA Magazine 70 (September): 20-24.
Schultz, D. E. and H. F. Schultz. 1998. Transitioning marketing communications into the twenty-first century. Journal of Marketing Communications 4: 9-26.
Thomas, A., and G. R. Williams.1991. A strategy to provide retirement benefits for international transterees in a global company.Benefits and Compensation International (Octoner): 2-7.
Wayland, R. E., and P. M. Cole. 1994. Turn customer service into customer profitability. Management Review 83 (July): 22-24.
Woodruff, R. B. 1997. Customer value: the next source for competitive advantage. Journal of The Academy of Mmarketing Science 25 (Spring): 139-153.
Wyner, G. A. 1996. Customer profitability: linking behavior to economics. Marketing Research: A magazine of Management & Applications 8 (Summer): 36-38.		zh_TW