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NTU Management Review
Vol. 36 No. 1 Apr. 2026, 43-106
https://doi.org/10.6226/NTUMR.202604_36(1).0002

Integrating Artificial Intelligence into Product Life Cycle Value
and Activity Value Management: A Case Study of P Channel
Agent

結合人工智慧之產品生命週期價值與
作業價值管理研究：以 P 通路代理商為例

Shao-Syuang Li, PwC Taiwan
李紹瑄 / 資誠聯合會計師事務所
Cheng-Jen Huang, Department of Accounting, National Chengchi University
黃政仁 / 國立政治大學會計學系
Received 2023/09, Final revision received 2025/11

Abstract
Enterprises generate profits by providing products and services, aiming to maximize
profits through effective marketing strategies. However, how long can a product survive,
and how much profit can it generate throughout its entire life cycle? Related studies
remain rare. As this area has not been thoroughly explored by scholars, this study aims to
develop a method for measuring Product Life Cycle Value (PLCV). By integrating with
Activity Value Management (AVM), this research utilizes profit information produced
through AVM as the foundation for estimating PLCV. This study also incorporates
Artificial Intelligence techniques to construct and validate predictive models for PLCV,
thereby enhancing forecasting accuracy and practical applicability. We adopt the field-
based empirical approach, with a well-known domestic channel agent serving as the
research subject. From the perspective of the channel agent, the study investigates the life
cycle duration and value of distributed products. Furthermore, for products with greater
PLCV, the study combines demographic variables from the corresponding channel regions
to identify the key population characteristics that influence profitability, thereby improving
the effectiveness of resource allocation decisions.

【Keywords】Product Life Cycle Value (PLCV), Activity Value Management (AVM),
resource allocation decisions, artificial intelligence, demographic variables

領域主編：王泰昌教授

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