作業價值管理(AVM)對通路管理之影響：以Ｙ進口保養品代理商為例

通路為產品從製造出來到交付到最終消費者手中的流通路徑和管道，通路成員的篩選、彼此間的合作方式、不同通路之產品區隔等通路決策皆為影響企業獲利之關鍵因素。但是隨著科技發展、市場競爭日益激烈，消費者同時在線上通路的電商平台或是線下通路的百貨零售和超市進行消費，企業面臨更複雜的通路決策。傳統報表資訊甚難使企業做出對的通路管理決策。作業價值管理系統（Activity Value Management）可將收入、成本及利潤等「結果」資訊，與時間、品質及產能等「原因」資訊結合一體，產生「因果關係」整合之資訊，補足現行通路管理之缺口，作為企業管理階層從事管理決策之依據。本研究擬以國內某進口保養品代理商作為研究對象，探討如何將作業價值管理與通路管理相結合，計算出通路顧客和產品對企業價值創造的淨貢獻。同時，藉由分析作業價值管理提供之攸關資訊，探討作業價值管理系統對個案公司之通路管理產生之影響及效益。本研究結果發現，作業價值管理幫助個案公司提早發現營運問題，並能利用正確客觀的數字檢視及重新擬定有價值的通路策略，包括選擇適當的通路、提升產品通路的獲利、改變通路管理人員的行為以及提升組織整體的經營績效。

關鍵字

作業價值管理；通路管理；虛實通路利潤管理

並列摘要

A distribution channel is a chain of businesses or intermediaries through which a good or service passes until it reaches the final buyer or the end consumer. The success of channel management relies on strategic alliance or contract between channel members that enable a producer of a given product or service to access markets and provide value to consumers through collaboration. However, rapid technology development and changing dynamic of competition have a profound affect on the consumer shopping behavior, both online shopping and in store shopping, driving the complexity of business channel management. Activity Value Management (AVM) serves as a powerful technique for managing the organization better. It can combine information such as time, quality and capacity with revenue, cost and profit in a systematic way. The distinctive feature of AVM is its focus on activity as core fundamental cost object, generating more accurate and meaningful information for channel-related decision-making. Therefore, this study investigates the implementation of AVM at a trading import company. The key issues underlying this study are how AVM can be successfully implemented in the case company and how AVM information can be used effectively to support its channel management decision. The findings of this study highlighted that AVM has successfully created value in case company’s working practices and processes. The most important is, the case company now has better channel decision-making which includes the selection of appropriate channels, the increasing profit of products sales in different channels, the changes in channel employee’s behavior and the enhancement of overall business performance.