93 / 322
93
臺大管理論叢
2016/9
第
26
卷第
3
期
93-118
DOI: 10.6226/NTUMR.2016.JUL.R.10029
製藥廠顧客利潤之決定因素：個案分析
A Case Study of Customer Profitability Determinants of a
Pharmaceutical Company
摘 要
本文的主要目的是探討顧客利潤貢獻之決定因素。以臺灣某大型製藥公司為對象，進行
個案研究。研究結果發現，顧客平均訂單規模、顧客年購藥規模、及新產品購買率，對
顧客利潤貢獻有顯著正向影響；顧客維繫成本對顧客利潤貢獻有顯著負向影響。本文的
研究成果，在學術上有助補強公司利潤貢獻決定因素之相關文獻；在實務上有助公司針
對顧客利潤貢獻之決定因素，調整顧客關係管理策略，提升經營績效進而創造公司價值。
【關鍵字】
製藥公司、顧客利潤貢獻、顧客關係管理
Abstract
The goal of this study is to examine the determinants of customer profit contribution of a
pharmaceutical company using a large Taiwanese pharmaceutical firm as an example. The
empirical results show that average customer order size, total annual order amount, and new
product purchase ratio are all positively and significantly associated with customer profit
contribution, while customer maintenance cost is negatively and significantly associated with
customer profit contribution. From an academic perspective, this study contributes to the
related literature on the analysis of customer profit contribution. From a practical
perspective, the result of this study suggests that a firm may adjust its customer relationship
management strategy according to the determinants of customer profit contribution to
improve its operating performance and firm value.
【
Keywords
】
pharmaceutical company, customer profitability, customer relationship
management
歐進士
/
國立中正大學會計與資訊科技研究所教授
Chin-Shyh Ou
, Professor, Department of Accounting and Information Technology, National Chung Cheng
University
李翠琴
/
國立中正大學會計與資訊科技研究所碩士
Tsui-Chin Lee
, Master, Department of Accounting and Information Technology, National Chung Cheng
University
卓佳慶
/
國立中正大學會計與資訊科技研究所助理教授
Chia-Ching Cho
, Assistant Professor, Department of Accounting and Information Technology, National
Chung Cheng University
林惠美
/
逢甲大學會計學系兼任助理教授
Huey-Meei Lin
, Adjunct Assistant Professor, Department of Accounting, Feng Chia University
Received 2010/6, Final revision received 2014/7