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| Title: | 普祺樂實業有限公司—創造價值的契機
Proluck Co., Ltd.: Opportunity to Create Value |
| Authors: | 田耕銘
Tien, Keng-Ming
洪嘉馨
Hung , Chia-Hsin
黃政仁
Huang, Cheng-Jen
張深閔
Chang, Shen-Min |
| Contributors: | 會計系 |
| Keywords: | 作業價值管理; 行動應用程式 ; 顧客獲利; 策略
Activity Value Management (AVM) ; Mobile Application (APP); Customer Profitability; Strategy |
| Date: | 2019-01 |
| Issue Date: | 2019-08-13 11:57:55 (UTC+8) |
| Abstract: | 經營者的第一守則是「滿足顧客需求，符合顧客價值主張」，特別是在服務業。但在滿足顧客的同時，公司真的有獲利嗎？普祺樂20多年來，一直秉持「顧客至上」的原則經營企業，卻遲遲在業績及獲利上無法有更大的突破。為此，普祺樂從2013年持續地導入BSC（平衡計分卡）、APP（業務作業資訊化）、及AVM（作業價值管理）。普祺樂藉由BSC確認企業的經營方向，採用APP滿足顧客價值主張，2017年再導入AVM系統，該系統不但提供精確的顧客獲利資訊，也提供員工創造價值的資訊，這讓普祺樂瞭解為何經營績效一直無法有更大的突破，也因為有了精確的顧客獲利資訊，讓普祺樂了解哪個客戶才能真正為公司帶來獲利並成為普祺樂規劃新策略的依據。回首過程，充滿著掙扎與挑戰。
The foremost principle of a successful manager is ＂fulfilling customers` needs and matching customer value proposition,＂ particularly in the service industry. The approach a company should adopted to simultaneously earn profits and fulfill customers` needs is a critical topic. Proluck was set up more than 20 years ago on a customer-first principle; however, the company has a long way to go before it can achieve a major breakthrough in performance. To this end, Proluck has implemented a Balance Scorecard (BSC), Mobile Application (APP), and Activity Value Management (AVM) since 2013, with the BSC helping to confirm its business direction. Through the use of APP, the company is able to fulfill customers` value propositions. Proluck began executing AVM in 2017; the system not only provides accurate customer profit information but also presents information regarding employee performance. However, despite these efforts, the company is unsure why it has been unable to achieve an increasingly substantial breakthrough. If Proluck can determine the type of customers that will improve the firm`s performance, its managers can set up a new strategy with increasingly accurate customer profitability information. The overall development of Proluck has been fraught with struggles and challenges. |
| Relation: | 管理評論, Vol.38, No.1, pp.45-64 |
| Data Type: | article |
| DOI 連結: | https://doi.org/10.6656/MR.201901_38(1).CNI045 |
| DOI: | 10.6656/MR.201901_38(1).CNI045 |
| Appears in Collections: | [會計學系] 期刊論文
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