臺灣博碩士論文加值系統

本研究探討促銷策略對於顧客獲利之影響，以及促銷深度是否及如何調節促銷策略與顧客獲利間之關係，旨在將行銷領域之議題與管理會計所重視之成本、利潤連結，因為顧客獲利資訊對公司永續經營具重要意義，本研究係使用2021年至2022年食品產業個案公司之作業價值管理（Activity Value Management，簡稱AVM）系統資料，來對此議題進行實證分析。
研究結果顯示，促銷策略對顧客獲利呈現負相關，而促銷深度對促銷策略與顧客獲利之間的關係存在負向調節效果，代表當使用贈品促銷策略時，贈品數量比例越高，顧客獲利會越少，而當贈品促銷策略與價格促銷策略疊加使用時，會使顧客獲利更加減少。另外，本研究進行非線性關係的額外分析，發現促銷策略與顧客獲利之關係為顯著正U型，顯示出贈送微量贈品或是大量贈品所獲得之顧客獲利，會比贈送中等比例（比如：買四送一）獲得之顧客獲利來的高。

This study addresses how promotion strategies affect customer profitability, as well as whether and how promotion depth moderates the relationship between promotion strategies and customer profitability. This study aims to connect the topics in the marketing field with costs and profits, which are emphasized in management accounting area, since the information of customer profitability is important for companies’ sustainable operation. This study uses the Activity Value Management (AVM) system data of food industry case company from 2021 to 2022 for empirical analysis to the topics.
The empirical results show that promotion strategies are negatively related to customer profitability. Additionally, promotion depth has a negative moderating effect on the relationship between promotion strategies and customer profitability. This means that the higher ratio of the number of bonuses when launching bonus packs, the lower customer profitability. While bonus packs are used in conjunction with price discounts, customer profitability will be further reduced. Furthermore, this study conducted an additional test to examine a nonlinear relationship. The result shows that the relationship between promotion strategies and customer profitability is significantly positive U-shaped. This indicates that customer profitability from offering a small amount of bonus packs or a large amount of bonus packs is higher than customer profitability from offering a medium amount of bonus packs (e.g., buy 4 get 1 free).

第壹章 緒論 1
第一節 研究動機及目的 1
第二節 研究問題 4
第三節 論文架構 6
第貳章 文獻探討 8
第一節 促銷策略與顧客獲利之關係 8
第二節 促銷深度與顧客獲利之關係 12
第三節 促銷策略與促銷深度之關係 15
第四節 本研究之延伸 17
第參章 研究方法 20
第一節 田野實證分析法 20
第二節 研究流程 21
第肆章 個案公司介紹 22
第一節 食品產業概況與介紹 22
第二節 個案公司介紹 25
第伍章 田野實證分析法之運用 30
第一節 觀念性架構 30
第二節 研究假說 31
第三節 資料來源與樣本選取 32
第四節 變數定義與衡量 34
第五節 實證模型建立 41
第六節 敘述性統計分析 43
第七節 相關係數分析 46
第八節 實證結果 48
第九節 額外測試 53
第陸章 研究結論與建議 60
第一節 研究結論 60
第二節 研究限制 63
第三節 研究建議 64
參考文獻 66

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吳安妮，2019，企業策略的終極答案：用「作業價值管理AVM」破除成本迷思，掌握正確因果資訊，做對決策賺到「管理財」，臺北市：臉譜出版社股份有限公司。
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