製藥廠顧客利潤之決定因素：個案分析

A Case Study of Customer Profitability Determinants of a Pharmaceutical Company

本文的主要目的是探討顧客利潤貢獻之決定因素。以臺灣某大型製藥公司為對象，進行個案研究。研究結果發現，顧客平均訂單規模、顧客年購藥規模、及新產品購買率，對顧客利潤貢獻有顯著正向影響；顧客維繫成本對顧客利潤貢獻有顯著負向影響。本文的研究成果，在學術上有助補強公司利潤貢獻決定因素之相關文獻；在實務上有助公司針對顧客利潤貢獻之決定因素，調整顧客關係管理策略，提升經營績效進而創造公司價值。

The goal of this study is to examine the determinants of customer profit contribution of a pharmaceutical company using a large Taiwanese pharmaceutical firm as an example. The empirical results show that average customer order size, total annual order amount, and new product purchase ratio are all positively and significantly associated with customer profit contribution, while customer maintenance cost is negatively and significantly associated with customer profit contribution. From an academic perspective, this study contributes to the related literature on the analysis of customer profit contribution. From a practical perspective, the result of this study suggests that a firm may adjust its customer relationship management strategy according to the determinants of customer profit contribution to improve its operating performance and firm value.