客戶獲利能力與企業部門員工績效評估之探究：以C公司為例

Abstract

企業經理人員可藉由顧客獲利能力分析，瞭解每位客戶對公司利潤的影響，且能找出高獲利目標客群，針對不同客群投入相對應的資源，以提升企業獲利。此外，經理人員應利用顧客獲利能力分析資訊，瞭解業務人員的獲利貢獻，以有效地配置人員。本研究係以一家電信業者為個案，利用作業基礎成本制辨識作業，分攤間接成本，並計算企業客戶的獲利能力。

本研究分析結果顯示，個案公司營收排名前一百大的客戶，雖多數為高獲利客戶，部分客戶卻呈現虧損。本研究分析結果亦顯示，個案公司派業務人員專責服務的重要客戶中，超過95%的客戶屬於微利等級。此外，本研究分析發現，個案公司部分營業單位獲利能力較低。本研究建議個案公司應以顧客獲利能力做為企業客戶業務人員績效指標，且需落實作業基礎成本制分攤服務客戶之間接成本，以做為企業客戶獲利能力計算基礎。業務人員配置應依所服務客戶之獲利額為參考依據，並在管理規範上以獲利的角度持續監督調整。Customer profitability analysis can help managers understand how each customer contributes to a company's profits, and find out the targeted high-profit customer groups. It is important for managers to determine where to devote the company’s resources in serving customers. Moreover, managers should analyze the profitability of marketing personnel to efficiently allocate workforce. This study uses a telecommunications company as the case company. Customer profitability analysis uses activity-based costing to determine the activities, costs and profit associated with serving particular enterprise business customers.

The results indicate that most of customers ranking top 100 by revenues are profitable; however, some of them suffer losses. This study also find that more than 95% of the important customers which the case company assigns marketing personnel to serve generate very low profits. Moreover, the profitability in some business units of the case company is low. This study suggests that the key performance index for marketing personnel should be based on customer profitability analysis. The case company should use activity-based costing to allocate indirect costs to enterprise business customers. The case company should determine the marketing workforce allocation according to the profitability of the business units. Furthermore, managers should supervise and continuously adjust the workforce allocation.