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| Title: | 作業價值管理與顧客關係管理之結合－以某流體設備個案公司為例
The Integration of Activity Value Management and Customer Relationship Management – The Case Study of a Fluid Equipment Company |
| Authors: | 劉育鑫
Liu, Yu-Hsin |
| Contributors: | 吳安妮
羅明琇
Wu, An-Ni
Lo, Ming-Shiow
劉育鑫
Liu, Yu-Hsin |
| Keywords: | 顧客關係管理
作業基礎成本制度
作業基礎管理
作業價值管理
Customer relationship management
Activity-based costing
Activity-based management
Activity value management |
| Date: | 2021 |
| Issue Date: | 2021-08-04 16:33:28 (UTC+8) |
| Abstract: | 隨著市場競爭日趨激烈，客戶價值的重要性也隨之提升，促使企業提升對顧客關係管理（Customer Relationship Management，簡稱CRM）的重視程度。然而，企業對於顧客關係管理之決策往往只著重於如何增加顧客量，或是如何極盡所能滿足大客戶的需求，而沒有深入探討其他顧客關係管理之議題，很容易讓企業在無形之中付出許多隱藏成本，造成公司資源配置錯誤，進而產生浪費與損失。因此，公司在執行顧客關係管理決策時應具備即時且攸關的整合性報表，讓管理決策者可以有更全面的資訊進行分析管理，才能幫助公司優化顧客關係管理之內容。
本研究以某流體設備個案公司為研究對象，透過作業價值管理(Activity Value Management，簡稱AVM）系統及手機報工APP為管理報表產出之工具，探討AVM結合CRM之原因、方式及管理效益，分析個案公司管理報表並給予CRM相關之建議，最後提出研究建議，期望能作為個案公司及未來其他公司欲利用AVM系統進行顧客關係管理之參考內容。
With the increasingly fierce market competition, the importance of customer value has also increased, prompting companies to increase their emphasis on Customer Relationship Management (CRM). However, many managers tend to focus on how to increase the number of customers or how to meet the needs of big customers when making decisions of CRM, without more discussion of other customer relationship management issues. It will make companies pay a lot of hidden costs and allocate resources mistakenly, resulting in waste and loss. Therefore, companies should have real-time and relevant integrated reports when implementing customer relationship management decisions, so that decision-makers can have more comprehensive information for analysis and management, optimizing the contents of customer relationship management.
This study takes a fluid equipment case company as the research object. Through Activity Value Management (AVM) system and APP as tools, this study will explore the reasons, methods, and management benefits of integrating CRM with AVM. Besides, this study analyzes the management reports of the case company and gives some recommendations for CRM. Finally, this study proposes research proposals and hopes to serve as a reference for the case company and other companies that would like to use the AVM system for customer relationship management in the future. |
| Reference: | 一、中文部分
吳安妮，2007，作業基礎成本制之發展與整合，會計研究月刊，第263期：64-74。
吳安妮，2015，管理會計技術商品化：以ABC為核心之作業價值管理系統(AVMS)為例，會計研究月刊，第359期：20-24。
吳安妮，2019，企業策略的終極答案：用「作業價值管理AVM」破除成本迷思，掌握正確因果資訊，做對決策賺到「管理財」，台北，臉譜出版社。
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| Description: | 碩士
國立政治大學
企業管理研究所(MBA學位學程)
108363002 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0108363002 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202100683 |
| Appears in Collections: | [企業管理研究所（MBA學位學程）] 學位論文
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