台灣的進出口貿易業在過去的二十多年蓬勃發展為台灣帶來經濟繁榮。但因近幾年產業環境的改變及全球化之影響下，業者要在競爭激烈且訊息萬變的環境中持續競爭優勢，不僅要開創新的市場需求，還應將公司有限的資源專注集中於服務對公司最具關鍵影響性的客戶群，並藉由策略客戶管理，找出關鍵客戶的需求，提供有價值的產品與服務，與關鍵客戶建立長期的策略夥伴及聯盟關係，並進而形成策略夥伴，藉此提升企業核心競爭力。

    本研究之目的歸納為 (1) 瞭解目前家用品業者對關鍵客戶管理及策略客戶管理的執行情形。 (2) 探討不同規模組織、不同經營類型、不同主要市場組織及組織不同職位與關鍵客戶管理及策略客戶管理的執行之間的差異性。 (3) 探討家用品業對關鍵客戶管理及策略客戶管理的執行與組織績效之關係。本研究採用問卷調查方法，以進出口同業公會及2006 Frankfurt Ambiente Fair的家用品業進出口商為研究對象，共發出265份問卷，回收有效問卷共105份，有效回收率為39.6%，並應用因素分析、變異數分析、相關係數分析等方法進行分析。

    研究結果發現，家用品業者 (1)不會因不同公司規模組織、不同主要市場組織對KAM的執行有所不同，同時在活動主動性、高階主管涉入程度、團隊精神及正式化程度等四個構面都已有所執行 (2)不同經營型態組織對KAM的執行在
高階主管涉入程度因素下有顯著差異，尤其是進出口貿易商較高 (3)在組織中不同職位以高階主管涉入KAM程度較高 (4)在不同公司規模組織中對SAM執行有顯著差異，尤其是在活動主動性及高階主管涉入程度二個因素上有顯著差異 (5)不同經營類型組織對SAM的執行在活動主動性因素具有顯著差異，尤其是進出口貿易商的執行程度明顯較高 (6) KAM的執行與KAM的績效有顯著正相關性 (7) SAM的執行與SAM的績效有顯著正相關性。

    由結果得知，KAM & SAM的執行對組織績效有重要的影響力，當公司有效實施KAM及SAM，與關鍵客戶維持良好的關係品質及互動，不但可以提升公司的競爭能力，達到公司的策略目標，也可同時協助客戶提升其競爭能力並達到其公司的策略目標，創造彼此雙贏的合作夥伴關係。

The import/export businesses in Taiwan in the past two decades saw rapid development, bringing a booming economy to the country. However, due to industrial evolution and the impact of globalization, players in this field are faced with keen competition and ever-changing challenges. While maintaining business competitiveness and exploring market demands, they focus their services on key clients often with the help of very limited company resources. Taking advantage of strategic account management, they identify the needs of key accounts, provide valuable products and services, and form a long term partnership with key accounts with the goal of achieving corporate competitiveness. 
    
The study aims to (1) understand the houseware industry’s implementation of KAM & SAM; (2) probe into the differences of implementation of KAM & SAM among various target groups, such as organizations of various size, operations of various types, markets of various natures, positions at various levels, etc.; (3) probe into the relationship between houseware industry’s implementation of KAM & SAM and their performance.  Questionnaire survey is performed to collect data from importer and exporter associations as well as those attending the 2006 Frankfurt Ambiente Fair.  A total of 265 questionnaires were delivered, 105 valid samples were received, resulting in a valid return rate at 39.6 percent. Factor Analysis, ANOVA and Coefficient Analysis are adopted to analyze the data collected.
   
The result shows that in the houseware industry, (1) companies’ implementation of KAM does not vary relative to the organizations sizes or market ; in addition, key factors of KAM: “Activity proactiveness”, “Top-management involvement”, “Esprit de corps”, and “Formalization” are already in practice; (2) Implementation of KAM in the businesses with top-management involvement shows significant differences, especially in the import/export business; (3) top-management has more involvement in KAM than other levels in the same company; (4) there are significant differences in companies of various sizes relative to implementing SAM, particularly in terms of Activity Proactiveness and Top-management Involvement; (5) there are significant differences in various businesses relative to implementing SAM in terms of Activity Proactiveness, and it is obvious that the import/export business shows better results (6) the relationship between implementation and performance of KAM is found to be positively correlated; (7) the relationship between implementation and performance of SAM is found to be positively correlated
    
    Conclusion：Implementation of KAM & SAM has a great impact on an organization’s performance. When the company puts KAM & SAM in practice and maintains a good, active relationship with key accounts, it upgrades competitiveness and helps achieve strategic goals for both the company and its accounts, resulting in a win-win partnership.

目     錄
目錄…………………………………………………………………………………I
表目錄……………………………………………………………………………  III
圖目錄……………………………………………………………………………  V
第一章   緒綸
第一節	研究背景與動機 ……………………………………………………	1
第二節	研究目的……………………………………………………………	4
第三節	研究流程……………………………………………………………	5
第二章   文獻探討
第一節	顧客關係管理  ……………………………………………………	6
第二節	關鍵客戶管理  …………………………………………………… 8
第三節	策略客戶管理……………………………………………………	  28
第三章   研究方法
第一節	研究架構……………………………………………………………	35
第二節	研究範圍及對象……………………………………………………	36
第三節	研究假設……………………………………………………………	37
第四節	研究變數操作性定義與衡量………………………………………	39
第五節	研究設計……………………………………………………………	44
第六節	資料分析方法………………………………………………………	47
第四章   研究發現與分析
第一節	樣本資料之描述性統計分析………………………………………	49
第二節	信度與效度分析……………………………………………………	57
第三節	對KAM及SAM執行的因素分析…………………………………59
第四節	變異數分析…………………………………………………………	64
第五節	相關係數分析………………………………………………………	73
第五章	結論
第一節	研究結論……………………………………………………………	75
第二節	管理意涵……………………………………………………………	80

第三節	研究限制與未來研究建議…………………………………………83

參考文獻
一、	中文……………………………………………………………………………84
二、	英文……………………………………………………………………………86

附錄  問卷…………………………………………………………………………94

  
表目錄
表2-1	CRM的演進	7
表2-2	學者對關鍵客戶的命名	9
表2-3	學者對關鍵客戶管理的命名	11
表2-4	關鍵客戶管理的定義	13
表2-5	關鍵客戶計劃之相關文獻	14
表2-6	業務銷售及關鍵客戶管理者扮演的角色對照表                         	21
表2-7	實施關鍵客戶管理之價值與風險	25
表2-8	以競爭力為基礎來定義策略客戶管理	32
表3-1	關鍵客戶管理衡量項目	41
表3-2	策略客戶管理衡量項目	42
表3-3	家用品業者KAM的績效變數衡量項目	43
表3-4	家用品業者SAM的績效變數衡量項目	43
表3-5	前測信度分析表	45
表3-6	問卷回收情形	46
表4-1	家用品業員工人數表	49
表4-2	家用品業年總營業額收入表	50
表4-3	家用品業經營型態組織表	51
表4-4	家用品業主要經營產品表	52
表4-5	家用品業主要經營市場表	53
表4-6	家用品業成立年數表	54
表4-7	家用品業樣本現任職務別表	55
表4-8	研究問卷信度分析表	57
表4-9	家用品業者對KAM認知的因素分析表	60
表4-10	家用品業者對SAM認知的因素分析表	62
表4-11	不同規模組織與KAM四個因素之單因子變異數分析表	64
表4-12	不同經營類型組織與KAM四個因素之單因子變異數分析表	65
表4-13	不同經營類型組織與KAM高階主管涉入程度因素之	65
	LSD多重事後檢定表	
表4-14	不同主要市場的組織與KAM四個因素之單因子變異數分析表	66
表4-15	組織不同職位與KAM四個因素之單因子變異數分析表	67
表4-16	組織不同職位與KAM高階主管涉入程度因素之	67
	LSD多重事後檢定表	
表4-17	不同規模組織與SAM四個因素之單因子變異數分析表	68
表4-18	不同規模組織與SAM活動主動性因素及	68
	高階主管涉入程度因素之LSD多重事後檢定表	
表4-19	不同經營類型組織與SAM四個因素之單因子變異數分析表	70
表4-20	不同經營類型組織與SAM活動主動性因素之LSD多重事後檢定表	70
表4-21	不同主要市場的組織與SAM四個因素之單因子變異數分析表	71
表4-22	組織不同職位與SAM四個因素之單因子變異數分析表	71
表4-23	KAM的認知. SAM的認知與其績效間之皮爾森相關係數表	72
表4-24	KAM的四個因素其績效間之皮爾森相關係數表	73
表4-25	SAM的四個因素其績效間之皮爾森相關係數表	74
表5-1	研究假說與驗證結果彙總	75



圖目錄

圖1-1	研究流程	5
圖2-1	關鍵客戶管理的執行步驟  	13
圖2-2	關鍵客戶管理之概念	18
圖2-3	策略客戶與關鍵客戶區別圖	28
圖3-1	研究架構	34
圖4-1	家用品業員工人數統計圖	50
圖4-2	家用品業年總營業額收入統計圖	51
圖4-3	家用品業經營型態組織統計圖	52
圖4-4	家用品業主要經營產品統計圖	53
圖4-5	家用品業主要經營市場統計圖	54
圖4-6	家用品業成立年數統計圖	55
圖4-7	家用品業樣本現任職務統計圖	56

一、 中文部分
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2.	李昆正 (2000)，資料庫行銷：以組合行銷理論和行銷資訊做為顧客獲利性分析之實證研究，國立中正大學企業管理研究所碩士論文。
3.	巫奇達 (2003)，關係行銷技術的運用對顧客關係品質與行為忠誠度的影響-銀行業、航空業與旅遊業的實證研究，淡江大學國際貿易學系國際企業學碩士論文。
4.	林孟郁(2000)，探討B2B電子商務之導入對企業關係行銷之影響，輔仁大學管理學研究所碩士論文。
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6.	林佳樺 (2002)，顧客關係管理實務與應用-運用顧客價值衡量於顧客區隔管理，國立台北大學企業管理研究所碩士論文。
7.	邱瀞慧(2004)，組織內部程序觀點下之重要客戶關係管理-以銀行業為例，淡江大學國際貿易學系國際企業學碩士論文。
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12.	詹貞儀(2003)，內部管理與互動品質因素對顧客線品質影效果之研究-以台灣地區人壽保險業為對象，淡江大學國際貿易學系國際企業學碩士論文。
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17.	鄭紹文 (2005)，關鍵客戶管理、行為績效評估及教育訓練對關係品質
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易學系國際企業學碩士論文








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