台灣紡織成衣業對關鍵客戶管理之研究-以豐立實業股份有限公司為例

Abstract

紡織成衣業可說是台灣經濟發展起飛的大功臣，在60和70年代賺取大量外匯，奠定國家日後發展的基礎。然而，好景不常，台灣加入世界貿易組織、關稅和配額的取消、大陸和東南亞廉價勞工的興起等因素使台灣的紡織業逐漸走下坡，必須從曾經勞力密集的運作模式改為技術密集的運作，例如從事布料開發、提供整合產品服務等等。 為因應全球紡織市場的變遷，台灣紡織業除了提升製造技術外也漸漸的開始著重行銷和管理方面的技能，尤其是顧客關係建立的相關議題。 在競爭激烈的市場，如何吸引顧客和維持良好及長期的顧客關係成為供應商的重要議題，且供應商必須同時思考如何將有限的資源做最有效的利用，讓受益可以達到最高；因為受到有限資源的限制，供應商開始逐漸注意到關鍵客戶管理的重要性。 關鍵客戶管理的概念認為，每一間企業服務眾多客戶中，通常會有極少數客戶貢獻大部分收入來源的情形發生，而這些極少數的客戶可稱為關鍵客戶。在資源有限的情況下，企業應選擇先滿足這些關鍵客戶的需求，因為其回饋程度會大於其他的一般客戶。 企業和其關鍵客戶的關係可以分成互利的、機會主義的、消極的和補償性的。互利的關係較易維持長期的合作關係，但是其他的關係模式亦可能形成長期的合作關係。 本研究透過個案研究的方式探討豐立公司和其四家關鍵客戶的關係形成及演變的過程，希望透過實務分析應證學術的理論，以提升關鍵客戶管理的效益。

The textile industry was once one of the most profitable industries in Taiwan, but it has gradually declined in recent years due to increased labor costs and policy changes. Taiwanese textiles companies have had to undergo a series of transformations by relocating overseas or by improving on related technology. Moreover, the industry is beginning to realize the importance of concepts such as marketing and customer relations. In a competitive and ever-changing global market, the issue of how to attract new customers and sustain relationships with existing customers is a vital one. With a limited amount of resources, it is essential that companies prioritize their needs in order to gain the maximum amount of profit from the most important customers. Thus, the concept of key account management (KAM) was born. A company may have many customers, but only a few of them contribute greatly to profits and revenues. These customers are known as a company’s key accounts and should receive high priority as they bring in most of a company’s profits and are key to a company’s survival. A company’s relationship with a customer may be mutual opportunistic, passive, or compensatory. Long-term collaborations tend to stem from mutual relationships, but may also result from other types of relationships. A case study was conducted on Taiwanese company Tahshin and its four key accounts in order to track the relationship changes with each account over time. It is to be hoped that this case study can help others in better understanding and applying the theories of key account management to their own companies.