通路代理商面對近年零售市場變化之衝擊，開創自有品牌即為其一之創新策略。過去許多文獻指出外部消費者特徵會對自有品牌產品績效產生生影響。故本研究採用田野實證法，透過國內一通路代理商導入作業價值管理 (AVM) 系統後，由該系統所產生之自有品牌與競品 (國內另一製造商品牌) 績效資訊，結合外部消費者人口資訊，以不同角度分別探討對其各自績效具顯著影響之消費者特徵，並將結果進行比較。研究結果顯示，家庭收入與人口密度對二者之產品收入均具有正向影響，惟僅人口密度對競品之淨利均具有正向影響。家庭收入與人口密度對不同地區或不同通路特色站點之影響程度亦有所差異。最後，本研究依據實證結果提出相關之管理建議予個案公司。

Facing the impact of changes in the retail market in recent years, channel agents have created their own private label as one of the innovative strategies. Prior literature suggest that external consumer characteristics have an impact on financial performance of private-label (PB). Therefore, this research adopts the field empirical method and is based on a case study of a channel agent in Taiwan that have been introduced Activity Value Management (AVM) system. While gathering the sales information of the PB and competitive product, an domestic manufacturer brand (MB), from AVM and combined it with external consumer’s demographic information. In order to identify the consumer characteristics that have a significant impact on financial performance of PB and competitive product respectively from different perspectives. The results show that household income and population density have a positive impact on revenue of both product but only population density has a positive impact on the net income of competitive product. The degree of influence of household income and population density on different regions or different store scale also varies. Based on the empirical results, this research proposes the relevant management suggestions to the case company at the end.

摘要 I
ABSTRACT II
目錄 III
表目錄 V
圖目錄 VI
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 6
第貳章 文獻探討 8
第一節 作業基礎成本制及作業價值管理系統相關文獻 8
第二節 自有品牌開發與管理相關文獻 14
第三節 後進者優勢相關文獻 17
第四節 消費者特徵對自有品牌績效之影響相關文獻 21
第五節 本研究之延伸內容 25
第參章 研究方法 27
第一節 觀念性架構 28
第二節 研究假說 30
第三節 實證模型 34
第四節 變數定義與衡量 38
第五節 資料來源與樣本選取 43
第肆章 個案公司介紹 45
第一節 產業介紹 45
第二節 個案公司介紹 48
第三節 個案公司自有品牌介紹 55
第四節 個案公司作業價值管理系統導入過程 58
第伍章 實證結果 66
第一節 敘述性統計 66
第二節 相關性分析 69
第三節 實證結果分析 72
第陸章 結論與未來建議 89
第一節 研究結論 89
第二節 研究貢獻 92
第三節 研究限制與未來研究建議 95
參考文獻 97

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