作業基礎成本制於客戶關係策略管理之應用-以特用化學品批發業者為例

Abstract

今時今日，資訊的傳遞在網際網路興起之下，日益透明且易於散佈。傳統批發零售業因此面臨成本資訊易被終端客戶所掌控，進而設定較低的願付價格。換言之，批發零售業者越來越難以就由單純的低成本策略進行價差銷售來獲取利潤。除產品本身的功能價值之外，批發零售業者必須創造提高客戶相關價值感受的差異化活動策略，諸如客製化、配套銷售 (Bundling sale)、協助進行JITD運輸管理，或是技術服務等以銷售產品之外可創造附加價值的顧客服務，使獲取產品份額以外的額外利潤。然而此類利潤來源將因客戶感知不同而難以論定。如個案公司此類之特殊化學品批發業者若難以釐清此類的活動成本，則無法有確切的訂價標準，也難以進一步分析出對其客戶的活動投資是否正確?是否產生價值?無法繼而做出相對應的客戶管理決策。 因此本研究透過作業基礎成本法來處理個案公司相關問題，選定個案公司不同類型的客戶研究其作業資源的消耗，並進行客戶獲利分析，將相關分析結果用以檢查客戶獲利率使否能支持個案公司的作業成本，並進行客戶分類以做作為CRM管理的第一步。 本研究獲致結論如下： 一、 批發業者的利潤係多來自於服務作業的價值而非僅商品本身 二、作業基礎成本法分析分式雖然繁瑣，但可體現服務作業的價值 三、作業基礎成本法用於客戶利潤率分析，可明確瞭解客戶對公司價值定位，並 進行後續相關之客戶關係管理。

ABSTRACT In the age of Internet, information can be easily disseminated and assessed. Therefore, traditional wholesalers are faced that information of their cost can be easily accessed by their end customers. Because of this, their customers might set lower willing to pay price. In other words, it becomes more difficult for wholesalers to make profits simply by Cost-Plus Pricing. In addition to the value of the product itself, wholesalers must devise marketing strategies that create and elevate customer satisfaction and perception, such as catering to customer specific needs, bundling sale, assistance with JITD transportation management, or technical services. Such customer service generates additional values other than profits obtained from the Cost-Plus Pricing. However, because this type of profit is based on customer perception, it is hard to determine a price point. In my case study with a focus on a company selling special chemical products, if they cannot figure out the cost of these additional services, they will be unable to clearly set a price standard. Furthermore, it will be hard for them to analyze and decide whether the investment of these services is correct and profitable. As a result, it is hard to make decisions on customer account management. Therefore, I approached the case study company's problems with Activity-Based Costing, selecting types of customers and researching resource consumption of these services, and further conducting customer profitabilty analysis. Based on the result of the anaylsis, I examined whether the percentage of the profits could support the cost of providing these services, and categorized the customers as the first step towards CRM. The result of my research are as follows: 1. Profits of the wholesalers mostly come from the services they provide their customers, rather than simply the products themselves. 2. Even though ABC is intricate and complicated, it effectively and concretely presents values of service activities. 3. Using ABC for customer profitability analysis can help the company clearly determine the customer's value to the company and further decide managing strategies to relevant customers.