通路代理商作為通路架構中之中介組織(Marketing Intermediaries)，須將上游製造商之產品導入至下游通路商之通路站點，此外依與不同製造商之協議內容差異，及自身發展之自有品牌，經營上會有不同的商業模式，因此通路代理商須針對通路、產品及商業模式進行資源配置之決策。作業價值管理系統（Activity Value Management, 簡稱 AVM）係以作業作為公司管理細胞所發展之一套管理系統，透過該系統公司可以得到管理所需之「原因」及「結果」資訊。本研究以國內一通路代理商為研究對象，採用實地實證法，透過個案公司導入AVM所產生之資訊，結合外部因素，在研究結果中找出內部管理重要之資訊及對於通路及產品績效有顯著影響之人口統計變數，協助個案公司制定產品、通路及商業模式資源配置之相關決策，並提出相關管理建議。

As a marketing intermediary, the channel agent needs to assist in the flow of goods and services from producers to end-users. In addition, it operates several business models according to the agreements with its clients. Therefore, the channel agent should assign appropriate resources to retail stores, products, and business models in resource allocation decisions. Activity value management (AVM) as a management accounting system based on activities can efficiently integrate the causal relationships of management information. This research is based on a field empirical study of a channel agent in Taiwan. The results of study reveal how to use the management information generated by AVM and the results of relationship between consumers' demographic characteristics and products' or stores' performances to assist the case company to allocate resources in retail stores, products, and business models.

摘要 i
Abstract ii
目次 iii
表次 v
圖次 vii
第壹章 緒論 1
第一節 研究動機與目的 1
第二節 研究問題 3
第三節 論文架構 7
第貳章 文獻探討 10
第一節 作業基礎成本制及作業價值管理系統相關文獻 10
第二節 通路管理及資源配置相關文獻 21
第三節 消費者人口特徵對於消費行為或通路績效之影響相關文獻 29
第四節 研究之延伸 31
第參章 研究方法 33
第一節 研究期間、資料來源與樣本選取 33
第二節 觀念性架構 36
第三節 變數定義與衡量 38
第四節 研究模型 43
第肆章 個案公司介紹 47
第一節 產業介紹 47
第二節 個案公司介紹 52
第三節 個案公司與作業價值管理相關之管理議題 59
第四節 個案公司導入作業價值管理系統之過程 61
第伍章 研究結果 72
第一節 作業價值管理系統對於通路管理之影響 72
第二節 作業價值管理系統對於產品管理之影響 90
第三節 作業價值管理系統對於商業模式管理之影響 101
第陸章 結論與建議 115
第一節 研究結論 115
第二節 研究貢獻與管理意涵 120
第三節 研究限制與未來研究方向 124
參考文獻 125

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