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  1. NTU Theses and Dissertations Repository
  2. 進修推廣部
  3. 事業經營碩士在職學位學程
請用此 Handle URI 來引用此文件: http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/85728
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DC 欄位值語言
dc.contributor.advisor郭佳瑋(Chia-Wei Kuo)
dc.contributor.authorChin-Ching Yangen
dc.contributor.author楊景晴zh_TW
dc.date.accessioned2023-03-19T23:22:37Z-
dc.date.copyright2022-07-05
dc.date.issued2022
dc.date.submitted2022-06-02
dc.identifier.citationAhearne, M., Atefi, Y., Lam, S. K., & Pourmasoudi, M. (2022). The future of buyer–seller interactions: A conceptual framework and research agenda. Journal of the Academy of Marketing Science, 50(1), 22-45. Allain, E. & Laurin, C. (2018), 'Explaining implementation difficulties associated with activity-based costing through system uses', Journal of Applied Accounting Research, Vol. 19 No. 1, pp. 181-198. https://doi.org/10.1108/JAAR-11-2014-0120 Anderson, J. C. & Narus, J. A. (1995), Capturing the Value of Supplementary Services, Harvard Business Review, 73, 75-83. Chea, A. C. (2011). Activity-based costing system in the service sector: A strategic approach for enhancing managerial decision making and competitiveness. International Journal of Business and Management, 6(11), 3. Jeyaraj, S. S. (2015). Activity Based Costing vs Volume Based Costing: Relevance and Applicability. The International Journal of Management, 44(2), 39-46. Michel, S. (2014). Capture More Value, Harvard Business Review, 92(10), 20. Mustak, M., Ulaga, W., Grohmann, M., & von Wangenheim, F. (2021). Free-to-Fee Transformation of Industrial Services. Journal of Service Research, OnlineFirst, 1. Roychowdhury, S., (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42, 335-370. Suarez F. & Lanzolla G. 2005. The Half-Truth of First-Mover Advantage. Harvard Business Review, 83(4):121-7, 134. Ulaga, W., & Eggert, A. (2006). Value-Based Differentiation in Business Relationships: Gaining and Sustaining Key Supplier Status. Journal of Marketing, 70(1), 119-136. Ulaga, W., & Michel, S. (2018). Bill It, Kill It, or Keep It Free?. MIT Sloan Management Review, 60(1), 1-8. Urbany, J., Madden, T., & Dickson, P. (2004). All's not fair in pricing: An initial look at the dual entitlement principle. Marketing Letters, 1(1), 17-25. Witell, L. & Löfgren, M. (2013). From Service for Free to Service for Fee: Business Model Innovation in Manufacturing Firms. Journal of Service Management, 24(5), 520-533.
dc.identifier.urihttp://tdr.lib.ntu.edu.tw/jspui/handle/123456789/85728-
dc.description.abstractB2B的企業因過度專注在產品的銷量上,會因此忽略免費服務所需的成本與價值報酬管理。推銷產品銷售時,業務員為突顯品牌差異化會提供輔助產品銷售的額外免費服務,以提高客戶滿意度及增加成交機會。免費服務的有效性如果沒有適當的績效管理框架,會長期損害企業獲利能力。B2B企業產品導向的財務系統、組織態度及銷售目標會限制一般經理人對免費服務的理解程度。經理人應針對有潛力營利的免費服務進行價值分析並選擇淘汰服務、轉收費服務或繼續提供免費服務。免費服務的槓桿作用能協助企業執行更正確的銷售決策。企業所提供的免費服務不應該單以成本流失的角度看待,經理人需有意識的管理免費服務所帶給公司的價值與競爭優勢。免費服務的經濟價值更需一套能從客戶的價值觀點衡量財務績效的管理辦法,因為服務的經濟價值來自於客戶所獲得的利益並為之付出的願付價格(WTP)。本研究將論證一家B2B企業實際執行免費服務經濟價值評估的管理過程,並如何使用調查結果協助公司更完善的了解銷售資源策略、成本結構及產業競爭環境。zh_TW
dc.description.abstractIn a B2B industrial setting where corporate strategies excessively focus on the selling of goods, free services are often given away liberally to entice higher future sales revenues. The effectiveness of such free services is not fully documented nor managed; giving space for free service proliferation that can harm a company’s long-term ability to sustain deserved profits. Assuming a firm can identify a free service of profit potential in the company, evaluating the free service’s economic value can be a dilemma for managers. The financial structure, corporate attitude and company perspective of free services limit the tools managers have to make a well-informed decision. The decision to be made dilutes to three options: to eliminate, to charge for a fee, or remain free. When companies give away free services, the economic value should be gained in return for the free service to be of value to a B2B company. ‘Free’ does not necessarily equate to no value, but the limits of the value may not be fully understood at a strategic managerial level. The trade-offs and benefits of a free service offering are perhaps greater than the company realizes. The implications for management in the study of free services will give a better understanding of corporate strategies, cost structures, and industry competitiveness.en
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en
dc.description.tableofcontentsCONTENTS 口試委員會審定書 # Acknowledgements i 中文摘要 ii ABSTRACT iii CONTENTS iv LIST OF TABLES vii LIST OF FIGURES viii LIST OF EQUATIONS ix Chapter 1 Introduction 1 Chapter 2 Literature Review 4 2.1 Free Service in a B2B industry 5 2.1.1 Free service in B2B industries 6 2.1.2 The proliferation of free supplementary services in B2B industries 7 2.2 Free-to-Fee (F2F) Transformation 10 2.2.1 The dual entitlement principle and first-mover advantage 11 2.2.2 The distinction between a free service and a seemingly free service 13 2.2.3 The F2F Model 15 2.2.4 Limits of Mustak et al.’s (2021) F2F model 19 2.3 Activity-Based Cost Accounting 20 2.3.1 Advantage of using ABC in analyzing supplementary free service 21 2.3.2 Criticisms of ABC accounting 22 Chapter 3 Methodology 24 3.1 Free Service in Company X 24 3.1.1 Company profile of Company X, its products, and the role of the FAE service 25 3.1.2 Company X’s FAE free service 28 3.1.3 The challenge of providing free FAE service as a sales resource 28 3.2 Applying ABC to FAE Free Service 31 3.2.1 Practical issues in applying ABC accounting 31 3.2.2 Direct and indirect costs 33 3.2.3 Identifying other activity cost drivers which relate specifically to FAE testing 35 3.2.4 Direct and indirect materials 36 3.2.5 Non-relevant cost activities 37 3.3 Managerial applications 37 3.3.1 Customer selection 38 3.3.2 Internal analysis method 42 3.3.3 External analysis method 45 3.3.4 Contributing sales per testing dollar (CSPT$) 48 3.3.5 Customer satisfaction, awareness, and perception 50 Chapter 4 Results and Analysis 52 4.1 Results of FAE’s Activities’ Cost 52 4.1.1 Findings on ABC testing costs 53 4.2 FAE Service Cost Effectiveness Based on Customer 54 4.2.1 Customer results and industry growth benchmarking 59 4.2.2 Considerations of external factors 62 4.2.3 Customer perception 66 Chapter 5 Further Discussion and Conclusion 70 5.1 Determining Potential for F2F Transformation 70 5.1.1 The practicality of using ABC to determine the economic value 71 5.1.2 Understanding the root source of economic value in free service activities 72 5.1.3 Economic value is the customer's willingness to pay and its relation to the buyer-seller power balance 73 5.2 Resonance with Other B2B Industries 75 5.2.1 Market competition intensity as a factor in free service proliferation 76 5.2.2 First mover advantage and its role in F2F transformation 78 5.3 Limitations of this Study 79 5.4 Suggested Future Studies 80 REFERENCE 82
dc.language.isoen
dc.subject客戶願付價格zh_TW
dc.subject免費服務zh_TW
dc.subject服務價值zh_TW
dc.subject客戶價值zh_TW
dc.subjectABC成本法zh_TW
dc.subject銷售資源策略zh_TW
dc.subjectsales resource strategyen
dc.subjectwillingness-to-payen
dc.subjectFree-to-Feeen
dc.subjectservice valueen
dc.subjectcustomer valueen
dc.subjectactivity-based costingen
dc.titleB2B行業免費服務的經濟價值: 以X公司為例zh_TW
dc.titleThe Economic Value of Free Service in B2B Industries: A Practical Case Study of Company Xen
dc.typeThesis
dc.date.schoolyear110-2
dc.description.degree碩士
dc.contributor.oralexamcommittee潘令妍(Ling-Yen Pan),余峻瑜(Jun-Yu Yu),孔令傑(Ling-Chieh Kung)
dc.subject.keyword免費服務,服務價值,客戶價值,ABC成本法,銷售資源策略,客戶願付價格,zh_TW
dc.subject.keywordFree-to-Fee,service value,customer value,activity-based costing,sales resource strategy,willingness-to-pay,en
dc.relation.page83
dc.identifier.doi10.6342/NTU202200847
dc.rights.note同意授權(全球公開)
dc.date.accepted2022-06-06
dc.contributor.author-college進修推廣學院zh_TW
dc.contributor.author-dept事業經營碩士在職學位學程zh_TW
dc.date.embargo-lift2022-07-05-
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