從西元六十年代起客戶管理即受到相當的重視，許多企業都瞭解到運用80/20法則(柏拉圖法則)管理重要客戶之重要性。近年來，一個新的「策略客戶管理」觀念在西方被提出，主要是由「關鍵客戶管理」所衍生而來。 有別於以往的客戶管理，「策略客戶管理」更由競爭能力基礎的觀點將客戶的管理視為企業建立競爭優勢的方式。

在台灣，這個觀念還是全新的議題，僅有少數企業知道，並且尚未有學術研究針對此主題研究。本研究對台灣科技產業在「策略客戶管理」的運用作一探索性研究，期望能夠探討發掘在此產業中此議題相關的因素 。

研究結果顯示「策略客戶管理」與競爭能力基礎管理有高度的相關性，能夠幫助企業建立競爭能力與運用競爭能力。 藉由瞭解這些相關性，企業可以由不同的角度來看待客戶管理，因而提供具有策略重要性的客戶不同以往的服務。更進一步，能夠運用策略客戶的外部資源與能力讓合作雙方都能藉此獲利。

Account management has gained attention since late 1960’s. Many firms realized the importance of managing their important or key customers with Pareto Principles. Recent years, Strategic Account Management, a new concept evolved from key account management, was brought up in western companies. It is not only deemed as management of customers but also as a way to strengthen a firm’s competitive advantage with competence-based perspective.

In Taiwan, it is still a brand new theme that only few companies are aware of and no Taiwanese research found to study on this subject. This exploratory research lead a preliminary commence in Taiwan on this topic. It tried to find out those factors that linking to strategic account management in Taiwan’s high tech industry. 

The result of the study revealed that strategic account management is highly related to competence building and competence leverage. Through the understanding of the correlation, companies may try to serve their key customers from a different point of view. Further more, they should consider of leveraging capability of their strategic important customers that will help both of them benefit from this strategic relationship.

INDEX
INDEX	I
INDEX OF TABLES	III
INDEX OF FIGURES	IV
CHAPTER 1 INTRODUCTION	1
1.1 BACKGROUND	1
1.2 JUSTIFICATION OF THE STUDY	2
1.3 STUDY PURPOSES	2
CHAPTER 2 LITERATURE REVIEW	3
2.1 ACCOUNT MANAGEMENT	4
2.2 KEY ACCOUNT	4
2.3 KEY ACCOUNT MANAGEMENT	4
2.4 COMPETENCE-BASED MANAGEMENT	5
2.5 STRATEGIC ACCOUNT	6
2.6 STRATEGIC ACCOUNT MANAGEMENT	7
CHAPTER 3 METHODOLOGY	9
3.1 STUDY FRAMEWORK	9
3.2 HYPOTHESES	9
3.3 STUDY INSTRUMENT	10
3.4 RESPONDENTS	10
3.5 SAMPLE AND DATA COLLECTION	10
3.6 METHODS OF ANALYSIS	11
CHAPTER 4 RESULT	12
4.1 DESCRIPTIVE DATA ANALYSIS	12
4.2 RELIABILITY AND VALIDITY	12
4.3 FACTOR ANALYSIS	15
4.4 CORRELATION ANALYSIS OF CBM AND SAM	22
4.5 ANALYSIS OF SAM IN TAIWAN	24
CHAPTER 5 DISCUSSION	25
5.1 COMPETENCE BUILDING WITH SAM	25
5.2 COMPETENCE LEVERAGE WITH SAM	25
5.3 SAM IN TAIWANESE HIGH TECH COMPANIES	26
5.4 SUMMARY	27
CHAPTER 6 CONCLUSION	28
6.1 LITERATURE	28
6.2. METHODOLOGY	28
6.3 RESULT	29
6.4 DISCUSSION	29
6.5 CONCLUSION AND SUGGESTION	29
REFERENCES	32
APPENDIX I	38
APPENDIX II	44

INDEX OF TABLES

TABLE 1 TERMINOLOGIES FOR ACCOUNT MANAGEMENT	3
TABLE 2 DEFINITIONS OF MPETENCE-BASED MANAGEMENT	6
TABLE 3 RESULT OF RELIABILITY TEST	14
TABLE 4 RESULT OF FACTOR ANALYSIS	17
TABLE 5 RESULT OF FACTOR ANALYSIS	17
TABLE 6 RESULT OF FACTOR ANALYSIS	18
TABLE 7 RESULT OF FACTOR ANALYSIS	19
TABLE 8 RESULT OF FACTOR ANALYSIS	20
TABLE 9 RESULT OF FACTOR ANALYSIS	22
TABLE 10 CORRELATION MATRIX	23
TABLE 11 CORRELATION OF COMPANY AND FACTORS	24
TABLE 12 QUESTIONS FOR FURTHER RESEARCH	30

INDEX OF FIGURES

FIGURE 1 CONCEPTUAL FRAMEWORK	8
FIGURE 2 STUDY HYPOTHESES	9

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