全通路零售的來臨改變了零售的經營模式，零售活動從企業導向轉變成顧客導向。為提升顧客之滿意度，零售業者開始進行線上及線下通路的整合，成為虛實整合的零售業者。而運用作業價值管理，能夠幫助虛實整合的零售業取得原因及結果之資訊，透過這些資訊，能夠以較全面的觀點發覺管理問題，進而執行更有效的決策。 因此本研究探討虛實整合的零售業為何需要作業價值管理、如何實施作業價值管理及實施後的效益。 The advent of omni-channel has changed retail business model. Retail activities shift from enterprise orientation to customer orientation. In order to improve customer satisfaction, Retailers integrate online and offline channels to become click-and-mortar retailers. AVM can help click-and-mortar retailers to obtain cause and effect information. The decision maker would have a comprehensive perspective to find management problems and make effective decisions by using these information. Therefore, this study discusses that why do click-and-mortar retailers need AVM, and explores the method and benefit of Application of AVM in click-and-mortar retailers.
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