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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 曾智揚 | |
dc.contributor.author | YO-CHUAN CHOU | en |
dc.contributor.author | 周祐全 | zh_TW |
dc.date.accessioned | 2021-06-08T02:52:49Z | - |
dc.date.copyright | 2017-08-24 | |
dc.date.issued | 2017 | |
dc.date.submitted | 2017-08-11 | |
dc.identifier.citation | 參考文獻
[1] Bellis-Jones, R. (1989) ,Customer profitability analysis, Management Accounting (UK), Februrary 1989, pp. 26-8. [2] ICAEW (The Faculty of Finance and Management, The Institute of Charted Accountants in England and Wales) (2002), Customer Profitability Analysis. Good Practice Guideline. Published by The Institute of Charted Accountants in England and Wales, Chartered Accountants' Hall. [3] Cokins, G. (2004), Performance Management – Finding The Missing Pieces, John Wiley & Sons, Inc. [4] Howell, R.A. and Soucy, S.R. (1990), Customer profitability: as critical as product profitability, Management Accounting (US), October 1990, pp 43-7. [5] Kaplan R.S. and Anderson S.R. (2004), Time Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profit,Harvard Business School Press. [6] Kaplan, R.S. (1992), In defense of activity-based cost management, Management Accounting (US), November 1992, pp.26-35 [7] Gupta, M. and Galloway, K. (2003), Activity-based costing/Management and its implications for operations management, Technovation 23 (2003) 131-138. [8] Smith, M. and Dikolli, S. (1995), Customer ptofitability analysis: an activity-based costing approach, Managerial Auditing Journal, Vol. 10 No. 7,1995. pp. 3-7. [9] 方顯光、葉琇如、黃道增(2016),整合作業基礎成本制與限制理論與產品組合策略之探討-以國軍生產及服務作業基金為例,華人前瞻研究第二卷第一期。 [10] 徐佳炾譯(2004)運用顧客價值管理衡量與管理顧客獲利,特別企劃,會計研究月刊no.225。 [11] 張森河、黃紹彥、林琦珍、何明達(2009),以作業基礎成本制度探討產品成本之計算-以塗佈業為例,經營管理論叢第三屆管理與學術研討會特刊。 [12] 郭倉義、張瑞當、沈文華、林文豪(2008),作業基礎成本管理制度效能之分析:以一貫作業鋼廠為例,中華管理評論國際學報 Vol.11,No.3,Aug 2008。 [13] 陳國泰(2000),影響我國企業採用成本制度之因素探討:以作業基礎成本制為例。國立台灣大學會計系暨研究所,89年度會計學系研究計畫。 [14] 黃雅婷譯(2001),作業基礎成本管理制(ABM)在衡量顧客價值上所扮演的角色,IMA專欄,會計研究月刊no.193。 [15] 劉復苓、邱天欣譯(2003),CRM關鍵32堂課,美商麥格羅.希爾國際(股)公司。 [16] 賴靜儀譯(2000),運用作業制基礎管理共享服務,IMA專欄,會計研究月刊no.198。 | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/20550 | - |
dc.description.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。 | zh_TW |
dc.description.abstract | 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. | en |
dc.description.provenance | Made available in DSpace on 2021-06-08T02:52:49Z (GMT). No. of bitstreams: 1 ntu-106-P04e41013-1.pdf: 2485978 bytes, checksum: a3cfe6a0919ec20d33aae0595456bee9 (MD5) Previous issue date: 2017 | en |
dc.description.tableofcontents | 目錄
誌謝 I 中文摘要 III ABSTRACT IV 圖目錄 VI 表目錄 VII 第一章 緒論 1 1-1 研究動機 1 1-2 研究目的 1 1-3 論文架構流程 2 第二章 文獻探討與理論架構 3 2-1 批發及零售活動定義及批發業功能探討 3 2-2 作業基礎成本制的基本理論及其演進 4 2-3 客戶利潤率分析應用於客戶關係管理之關聯探討 7 2-4 結論 13 第三章 研究方法 14 3-1研究對象 14 3-2研究方法 16 第四章個案分析 17 4-1 個案公司作業基礎成本制模組之建立 18 4-2 個案公司成本標的分析及客戶利潤率計算結果 27 4-3 個案客戶間作業成本與獲利分析 45 4-4 個案結論 46 第五章結論與建議: 47 5-1研究結論 47 5-2研究建議 48 5-3研究限制 48 參考文獻 49 圖目錄 圖1.1 論文架構流程圖 2 圖2.1 批發及零售活動業別判定流程圖 3 圖2.2 TURNEY(1991)作業基礎成本制/管理資訊模型 5 圖2.3 TDABC模型 6 圖2.4 成本制度的演進 7 圖2.5 影響客戶利潤率的費用類別 8 圖2.6 客戶利潤率與服務成本關係圖 11 圖2.7 服務利潤鏈模型圖 12 圖3.1 個案公司供應鏈關係及貨物配銷流程圖 14 圖3.2 個案公司組織圖 15 圖3.3 個案研究方法及流程圖 16 圖4.1 個案公司各部門活動流程關係圖 17 圖4.2 個案公司作業基礎成本制示意圖 18 圖4.3 個案公司客戶利潤率與服務成本關係圖 45 表目錄 表2.1 客戶採購模式與利潤率比較表 9 表2.2 客戶運輸政策與利潤率比較表 9 表2.3 客戶會計程序與利潤率比較表 10 表2.4 客戶庫存政策與利潤率比較表 10 表4.1 個案公司年度資源預算暨歸屬列表 21 表4.2 個案公司各部門資源耗用分類列表 22 表4.3 個案公司各作業成本動因及其POHR列表 26 表4.4 個案公司HY客戶ABC計算表 28 表4.5 個案公司HY客戶傳統會計與ABC之年度獲利率比較 29 表4.6 個案公司CM客戶ABC計算表 31 表4.7 個案公司CM客戶傳統會計與ABC之年度獲利率比較 31 表4.8 個案公司LD客戶ABC (L1)計算表 33 表4.9 個案公司LD客戶ABC (L2)計算表 34 表4.10 個案公司LD客戶ABC (L3)計算表 35 表4.11 個案公司LD客戶ABC (L2+L3)計算表 36 表4.12個案公司LD客戶各品別原料傳統會計與ABC之獲利率比較 37 表4.13個案公司LD客戶傳統會計與ABC之年度獲利率比較 37 表4.14 個案公司JB客戶ABC (J1)計算表 40 表4.15 個案公司JB客戶ABC (J2)計算表 41 表4.16 個案公司JB客戶ABC (J3)計算表 42 表4.17 個案公司JB客戶ABC (J4)計算表 43 表4.18個案公司JB客戶各品別原料傳統會計與ABC之獲利率比較 44 表4.19個案公司JB客戶傳統會計與ABC之整體獲利率比較 44 | |
dc.language.iso | zh-TW | |
dc.title | 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 | zh_TW |
dc.title | The Application of Activity Based Costing to CRM – The Case of A Special Chemical Wholesaler | en |
dc.type | Thesis | |
dc.date.schoolyear | 105-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 廖咸興,陳國泰 | |
dc.subject.keyword | 批發業,特用化學品,作業基礎成本法,客戶獲利率分析,客戶關係管理, | zh_TW |
dc.subject.keyword | Wholesaler,Special Chemical,ABC,Customer Profitability Analysis,CRM, | en |
dc.relation.page | 50 | |
dc.identifier.doi | 10.6342/NTU201702676 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2017-08-11 | |
dc.contributor.author-college | 進修推廣部 | zh_TW |
dc.contributor.author-dept | 事業經營碩士在職學位學程 | zh_TW |
顯示於系所單位: | 事業經營碩士在職學位學程 |
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