Impact of e-Retailing Marketing on Cost Variation：From Activity-Based Costing Perspective

• Main Authors: Chuang Chaio-Hua, 莊巧華
• Other Authors: Ho, C. F.
• Format: Others
• Language: zh-TW
• Published: 2001
• Online Access: http://ndltd.ncl.edu.tw/handle/00251778629872855003

碩士 === 國立中山大學 === 資訊管理學系研究所 === 89 === 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.