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| Title: | 將客戶價值與財務績效連結: 客戶價值指數與商業應用
Connecting Customer Value to Financial Performance: The Customer Value Index and Business Applications |
| Authors: | 李東桓
Lee, Dong-Hwan |
| Contributors: | 蔡政憲
Jason Tsai
李東桓
Lee, Dong-Hwan |
| Keywords: | 客戶價值指數
客戶相關財務指標
財務績效
客戶策略
動態互動
分析引導決策
CVI-市場同步
CDSTM
客戶留存
策略協同
Customer Value Index
Customer-Related Financial Metrics
Financial Performance
Customer Strategy
Dynamic Interaction
Analytics-Guided Decision Making
CVI-Market Sync.
CDSTM
Customer Retention
Strategic Alignment |
| Date: | 2025 |
| Issue Date: | 2025-09-01 15:52:59 (UTC+8) |
| Abstract: | 在2025年競爭激烈的全球商業環境中，以客戶為中心的策略已成為實現財務成功和維持競爭優勢的基石，因為企業必須應對快速變化的市場動態和日益提高的消費者期望。從目標數位行銷到個性化忠誠計畫等客戶相關活動的激增，受到社交網絡系統（SNS）數據激增的推動，創造了一個複雜的生態系統，使企業難以管理數據過載、協調跨部門努力並在不斷增加的行銷支出中進行創新。
研究必要性與問題陳述
缺乏一個全面、標準化的指標來量化客戶價值創造與財務成果之間的複雜關係，構成了策略決策的關鍵障礙，使企業無法充分發揮以客戶為中心的策略。傳統指標，如客戶終身價值（CLV）或淨推薦值（NPS），往往僅聚焦於特定面向，無法全面捕捉客戶在獲取、參與、保留和盈利能力方面的整體影響。這一差距限制了企業評估以客戶為中心舉措有效性的能力，阻礙了最佳資源分配和長期財務目標的對齊，凸顯了需要一個整合框架來推動可持續成長的需求。
缺乏量化客戶價值的標準化指標，結合本研究獨創提出的客戶相關財務指標（CRFMs）框架，進一步強調了如客戶價值指數（CVI）這樣整合方法的需求。
研究概述與方向
在第一部分，CVI 通過八個關鍵因子—客戶收入效率、行銷影響、參與潛力、忠誠承諾、購買動能、服務滿意度、創新參與和品牌資產—在基於回歸的模型中構建，該模型通過20個客戶相關財務指標（包括收入、客戶獲取成本和流失率）將客戶價值與財務成果聯繫起來。主成分分析（PCA）用於推導這些因子，解釋了80%的數據變異，採用標準化的企業財務記錄和市場數據集，確保客戶動態的穩健表達。該模型的效度通過因子分析、結構方程模型和敏感性檢查等先進統計方法得到驗證，與基礎客戶權益理論保持一致。
背景
在第二部分，研究開發了客戶動態與策略轉型模型（CDSTM），並通過深入的亞馬遜案例研究進行驗證，展示了其在優化CRFM驅動的互動策略方面的實際效用。第二部分引入了CVI-Market Sync框架，整合CVI與CDSTM，以在短期（T1：3-6個月）、中期（T2：6-12個月）和長期（T3：1-3年）階段中，將客戶價值策略與市場動態同步。CVI-Market Sync應用於多個行業，包括電子商務（例如亞馬遜、阿里巴巴）、科技（例如微軟、蘋果）、媒體（例如Netflix、迪士尼）和零售（例如沃爾瑪、Costco），以及台灣中小企業，其中CRFM追蹤率揭示了策略差距。此外，研究開發了一個可擴展性驗證工具，以增強策略決策、改善客戶保留並支持全球企業的分析導向資源優化。
關鍵詞
客戶價值指數、客戶相關財務指標、財務績效、客戶策略、動態互動、分析導向決策、CVI-Market Sync、CDSTM、客戶保留、策略對齊
Background
In the fiercely competitive global business landscape of 2025, customer-centric strategies have become the cornerstone for achieving financial success and sustaining a competitive edge, as firms grapple with rapidly evolving market dynamics and heightened consumer expectations. The surge in customer-related activities ranging from targeted digital marketing to personalized loyalty programs has been amplified by the proliferation of data from Social Networking Systems (SNS), creating a complex ecosystem where firms struggle to manage data overload, align cross-departmental efforts, and innovate amidst escalating marketing expenditures.
Research Necessity and Problem Statement
The absence of a comprehensive, standardized metric to quantify the intricate relationship between customer value creation and financial outcomes poses a critical barrier to strategic decision-making, leaving firms unable to harness customer-focused strategies fully. Traditional metrics like Customer Lifetime Value (CLV) or Net Promoter Score (NPS) often focus narrowly on specific dimensions, failing to capture the holistic impact of customer interactions across acquisition, engagement, retention, and profitability. This gap limits firms’ ability to evaluate the effectiveness of customer-centric initiatives, impeding optimal resource allocation and alignment with long-term financial objectives, and highlighting the need for an integrated framework to drive sustainable growth.
The absence of a standardized metric to quantify customer value, coupled with the novel introduction of Customer-Related Financial Metrics (CRFMs)—a framework uniquely proposed in this study—underscores the need for an integrated approach like the Customer Value Index (CVI).
Research Overview and Direction
In Part 1, the CVI is constructed using 8 Key-Factors—Customer Revenue Efficiency, Marketing Impact, Engagement Potential, Loyalty Commitment, Purchase Momentum, Service Satisfaction, Innovation Engagement, and Brand Equity—within a regression-based model that links customer value to financial outcomes through 20 Customer-Related Financial Metrics, including Revenue, Customer Acquisition Cost, and Churn Rate. Principal Component Analysis is employed to derive these factors, explaining 80% of the data variance, using normalized corporate financial records and market datasets, ensuring robust representation of customer dynamics. The model’s validity is confirmed through advanced statistical methods like factor analysis, structural equation modeling, and sensitivity checks, aligning with foundational customer equity theories.
In Part 2, the study develops the Customer Dynamics and Strategic Transition Model, validated through an in-depth Amazon case study, demonstrating its practical utility in optimizing CRFM-activated interactions strategies. Part 2 introduces the CVI-Market Sync. framework, integrating CVI and CDSTM to synchronize customer value strategies with market dynamics across short-term (T1: 3-6 months), medium-term (T2: 6-12 months), and long-term (T3: 1-3 years) phases. CVI-Market Sync. is applied across diverse industries, including e-commerce (e.g., Amazon, Alibaba, technology (e.g., Microsoft, Apple), media (e.g., Netflix, Disney), and retail (e.g., Walmart, Costco), as well as SMEs in Taiwan, where CRFM tracking rates reveal strategic gaps. Additionally, the study develops a scalability validation tool to enhance strategic decision-making, improve customer retention, and support analytics-guided resource optimization across global corporations
Keywords
Customer Value Index, Customer-Related Financial Metrics, Financial Performance, Customer Strategy, Dynamic Interaction, Analytics-Guided Decision Making, CVI-Market Sync., CDSTM, Customer Retention, Strategic Alignment |
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| Description: | 碩士
國立政治大學
國際經營管理英語碩士學位學程(IMBA)
112933039 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0112933039 |
| Data Type: | thesis |
| Appears in Collections: | [國際經營管理英語碩士學程IMBA] 學位論文
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