顧客生命週期價值之計算及運用：以 A 行銷通路公司為例

顧客關係管理是企業發展中非常重要的一環，從會計的角度看顧客關係管理，就是需要會計人幫助企業瞭解『花在每個顧客身上的成本』與『企業自身獲得的利潤』，以及企業是否在與顧客的往來中賺到錢。所以，能夠正確計算出每位顧客的顧客價值非常重要，因為這可以幫助企業識別真正賺錢的好顧客，也可以幫助企業正確配置資源，並與之維繫長期顧客關係。顧客終身價值基於企業的視角，計算每位顧客能夠在其全生命週期中為企業帶來的總淨利潤的折現值，讓企業有瞭解顧客能夠帶來多少未來價值的可能。借助顧客生命週期價值的計算，不僅可以幫助企業調整戰略決策，也可以強化企業的顧客關係管理，進而增進企業的長期經濟效益。本研究以國內某通路代理商為研究對象，以作業價值管理（Activity Valve Management，簡稱 AVM）系統資訊作為本研究資料蒐集之基礎，藉由作業價值管理系統產出之顧客面收入、成本、利潤資訊，探討如何計算顧客終身價值、以及顧客終身價值結果之意涵，並藉此提出研究建議，希望能協助個案公司或未來其他公司計算顧客終身價值，藉以提升公司顧客關係管理之參考。

關鍵字

顧客關係管理；顧客終身價值；顧客生命週期；作業價值管理系統

並列摘要

Customer value management is a very important part of business development. From an accounting perspective, customer value management requires accountants to help companies understand "the cost spent on each customer" and "the profit made by the company", and whether the company is making money from its dealings with customers. Therefore, it is important to correctly calculate the customer value of each customer because it can help companies identify good customers who are really making money, and it can also help companies correctly allocate their resources and maintain long-term customer relationships with them. This study takes a domestic channel agent as the research target and uses the Activity Valve Management (AVM) system information as the basis for data collection. The research recommendations are intended to assist the case company or other companies in the future to use the CLTV method to calculate customer value in order to improve the reference of customer relationship management.