| 摘要(英) |
According to Michael Porter’s Competitive
Advantage, only through Value Chain Analysis, a company can realize
it’s cost behavior and the resources needed for differentiation. Thus
the company can optimize its resources usage and increase it’s business
activities’ performance. A value chain related research indicates
that when a company improves its business value activities efficiency,
the cost structure of the company is also affected and changed. Therefore,
besides understanding a company’s each value activities before it
makes the decision of its business activities’ optimized combination,
it should realize and control its value-activity cost variation.
Due to the fast development of information technology and the speedy
changing business environment, many retailers endeavor in information
technology investment and application, so as to face the variety competitive
threats and increase its own competitive advantages. In this situation,
many retailers’ business value activities are varied, which are gradually
computerized or digitalized, and those retailers’ value-activity costs
are also changed; some kinds of costs are probably raised; some maybe
reduced.
The target for this research is the retail industry in Taiwan. Because
the retailers’ business value activities are focused on customer,
market and are marketing oriented, in this research, we name it marketing
value activities. From the Activity-Based Costing perspective and
by literature survey, the research collected and arranged those variables
for two main research constructs - “Marketing Value Activities” and
“Marketing Activity Cost”, which are the base for the research questionnaire
design.
This research first investigates the computerization situation of
Taiwanese retailer marketing value activities and the variation situation
of the marketing costs by questionnaire survey. Next, it classifies
the marketing value activities and marketing cost by the computerization
and variation situation respectively, using Factor Analysis. By Canonical
Correlation Analysis, the research proves that the computerization
of marketing value activities indeed makes marketing cost change.
Furthermore, this research probes into the detail impact relationships
among all classified marketing value activities and marketing cost.
Through Multiple Stepwise Regression’s Path Analysis and assisted
with the information system hierarchy, the research constructs the
path diagram of the marketing activities and marketing costs, by which
we explains the influence sequence of marketing value activities and
marketing costs. So that we can understand which marketing costs would
be increased or decreased when one marketing value activity’s computerization
level is increased. And finally, we anticipate that this research
would provide the retailers a referral for controlling marketing cost
variation while computerizing their marketing value activities. |