Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/111301
|
| Title: | 探討AVM與顧客關係管理結合-巨量資料分析
The integration of activity value management and customer relationship management-big data analysis |
| Authors: | 林宜靜
Lin, Yi-Ching |
| Contributors: | 吳安妮
Wu, Anne
林宜靜
Lin, Yi-Ching |
| Keywords: | 作業價值管理系統
顧客關係管理
巨量資料
Activity value management
Customer relationship management
Big data |
| Date: | 2016 |
| Issue Date: | 2017-07-24 11:58:52 (UTC+8) |
| Abstract: | 作業價值管理系統（Activity Value Management , AVM）是以作業基礎成本 制為核心，並與價值管理系統作整合，發展出企業進行管理決策時所需之資訊， 藉此提升企業的決策精準度與品質，而在管理會計領域，鮮少有文獻針對作業價 值管理系統與顧客關係管理的實務結合作說明，再加上目前大數據管理之趨勢， 顯示出以資訊導向作管理決策之重要性，因此，本研究進行個案研究，為作業價 值管理系統（Activity Value Management , AVM）與顧客關係管理的結合-以巨 量資料分析所遇到之問題，提出解決方案，且針對未來巨量資料管理能力提出建 議走向，而本研究結論簡述如下：
一、 運用 AVM 所產出之作業成本資訊，將之區分為顧客服務四大屬性，並經 由開發、處理訂單、售後服務以及行政等四項屬性，評估個案公司的作業流 程是否有成本高耗的情形，並提出改善計畫，再造個案公司之顧客服務管理 流程。
二、 以 AVM 所產出之客戶損益資訊，進行個案公司的顧客區隔政策，將外 部資料納入，兼以內部資料，找出虧損的客戶問題根源與解決之道，並強化 個案公司針對表現優良之客戶，設立員工表揚之制度，並提出進一步優化顧 客關係經營的方案，使顧客關係管理的品質提升。
三、 個案公司的通路別種類繁多，因此，為補足顧客關係管理中其通路管理 的不足，本研究建議以 AVM 產出之資訊，設計通路別客戶損益的表單，使管 理者以通路別分類進行顧客經營時，能一目了然，增加管理效率，強化 AVM 與顧客關係管理之密合程度
四、 AVM 所提供的內部資訊繁多，且能有效整合各部門的資訊，以「作業」 為細胞，使各部門間的溝通語言一致化，因此，為推行良好的巨量資料顧客 關係管理，則需從 AVM 所產出的歷史資訊分析為基礎，評估個案公司所需的 外部資料，並為未來巨量資料顧客關係管理模型之建置奠基
Activity Value Management, which is the integration of the activity-based costing and value management, provides the information which the companies need when making business policy or strategy and improves the quality and the accuracy of decision making. In the field of management accounting, few papers discuss the integration of the activity value management and customer relationship management as well as its cases in practice. Also, big data becomes a trend and shows the importance of the data-driven decision management. Therefore, the thesis is a case study which focuses on the integration of the integration of the activity value management and customer relationship management, analyzes the problem of big data and provides the possible solutions. Besides, based on the case study, the thesis
also suggests the better policy concerning big data management. And there are four main points below：
1. Through using the activity-based costing information yielded by AVM, one Taiwanese food manufacturer, the case study of the thesis, can divide their customer services costs into four attributes, which are R&D, processing order, post-sale service and administration and evaluate the cost efficiency of their procedures by these four attributes so it can revise or renew their procedures accordingly.
2. Through using the customer profitability yielded by AVM, the company can conduct their own customer segmentation, collect the related external data to find the real reason why customers bring more money or less and provide better solutions to solve the problem and strengthen the relationship with good customers.
3. Because of a variety of the channels, the thesis suggests that the company should take advantage of the information from AVM and design the customer profit form to help analyze the customers from different channels and gain the management efficiency.
4. AVM provides lots of information, use “activity” as a cell to connect different departments and integrate all information from them. Therefore, based on the historical information yielded by AVM, the company can source the connected external data, analyze the relationship between customer and the information and will develop the big data customer profitability model in the future. |
| Reference: | 壹、中文部分
2015 食品產業年鑑，食品所 ITIS 報告。 吳安妮，2011，以一貫之的管理－整合性策略價值管理系統（ISVMS），
會計研究月刊，第 312 期，第 108 頁。
吳安妮，2014 年 12 月 31 日，作業價值管理系統：以 ABCM 為核心之理 論及 IT 實務運用研討會，政治大學會計與智慧資本研究中心，第 84 頁。
吳安妮，2001，作業制成本制度在管理決策上之效益，會計研究月刊， 第 182 期，第 59-64 頁。
徐曉慧譯，2000，成本與效應:以整合性成本制度提升獲利與績效，台 北市:臉譜出版。譯自 Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. 1998.
麥可·波特與詹姆斯·赫普曼，2015，波特描繪企業新形貌，哈佛商業評 論，第 110 期（10 月)：120-130。
陳潔豪，2015，大數據玩行銷，台北市：遠見天下文化出版股份有限 公司。
張瑋倫，2005，顧客關係：理論與實務，台北市：學貫行銷。 譚磊，2013，大數據挖掘: 從巨量資料發現別人看不到的秘密， 台北市：上奇時代。
電子化企業經理人編著，2005，顧客關係管理深度解析：執行 CRM 的 十四個關鍵議題，台北市：麗勤管理顧問股份有限公司。
經濟部統計處，工業生產統計報告。
貳、 英文部分
Barton, and Court.2012. Making Advanced Analytics Work For You. Harvard Business Review 90.10 (2012): 78-83.
Cokins. 2001. Activity-Based Cost Management. John Wiley & Sons, Revolution .Inc.
Hashem, and Targio. The rise of “big data” on cloud computing: Review and open research issues. Information Systems 47 (2015): 98-115.
H Chen, RHL Chiang, and VC Storeyes.2012.Business Intelligence and Analytics：From Big Data to Big Impact. MIS quarterly 36.4 (2012): 1165-1188.
J. Chen, and Popovich. 2003. Understanding Customer Relationship Management(CRM). Business Process Management Journal 9.5 (2003): 672-688.
Kaplan and Cooper. 1997. Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Harvard Business School Press.
Manyika, Chui, Brown, Bughin, Dobbs, Roxburgh, and Byers.2011. Big data: The next frontier for innovation, competition, and productivity.
McAfee, and Brynjolfsson. 2011. Big Data：TheRevolution. Harvard Business Review 90.10 (2012): 61-67.
Payne, and Frow. 2005. A Strategic Framework for Customer Relationship Management. Journal of Marketing 69.4 (2005): 167-176.
Piccoli, R. Spalding, and Ives. 2001. The Customer-service Life Cycle: A Framework for Improving Customer Service through Information Technology. Cornell Hotel and Restaurant Administration Quarterly 42.3 (2001): 38.
Yin and R. K.. 1994. Case study research: Design and methods（2nd ed）.Thousand Oaks, CA: Sage. |
| Description: | 碩士
國立政治大學
會計學系
103353042 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G1033530421 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
|
Files in This Item:
There are no files associated with this item.
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
