| Summary: | 碩士 === 國立政治大學 === 會計學系 === 105 === Activity Value Management, which is the integration of the activity-based costing and value management, provides the information which the companies need when making business policy or strategy and improves the quality and the accuracy of decision making. In the field of management accounting, few papers discuss the integration of the activity value management and customer relationship management as well as its cases in practice. Also, big data becomes a trend and shows the importance of the data-driven decision management. Therefore, the thesis is a case study which focuses on the integration of the integration of the activity value management and customer relationship management, analyzes the problem of big data and provides the possible solutions. Besides, based on the case study, the thesis
also suggests the better policy concerning big data management. And there are four main points below：
1. Through using the activity-based costing information yielded by AVM, one Taiwanese food manufacturer, the case study of the thesis, can divide their customer services costs into four attributes, which are R&D, processing order, post-sale service and administration and evaluate the cost efficiency of their procedures by these four attributes so it can revise or renew their procedures accordingly.
2. Through using the customer profitability yielded by AVM, the company can conduct their own customer segmentation, collect the related external data to find the real reason why customers bring more money or less and provide better solutions to solve the problem and strengthen the relationship with good customers.
3. Because of a variety of the channels, the thesis suggests that the company should take advantage of the information from AVM and design the customer profit form to help analyze the customers from different channels and gain the management efficiency.
4. AVM provides lots of information, use “activity” as a cell to connect different departments and integrate all information from them. Therefore, based on the historical information yielded by AVM, the company can source the connected external data, analyze the relationship between customer and the information and will develop the big data customer profitability model in the future.
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