| Summary: | 碩士 === 國立臺灣科技大學 === 高階科研EMRD === 107 === The case company discussed in this study is a semiconductor design company. The case company's sales development currently does not have any method, effectively control the management of sales expenses and resource allocation, lacks accurate sales cost information, and lacks of understanding the reason behind the cost happen. The use of sales expenses is mainly based on personal experience, which allocates and adjusts its sales expenses and applies to the overall customer. Therefore, it is impossible to clearly grasp the profit combination of all the cost of sales and the customer category, and it is difficult to verify the adjustment of the sales strategy and the profitability of the case company. According to the operation characteristics of the case company sales business, this study introduces the theory and execution steps of the Activity-Based Costing system, establishes a clear calculation of the attribution of operation costs, and solves the problem that the current sales resources and customer costs are not clearly defined. Through the Digital Twin technology, the virtual avatar of the customer's attributes is established, which explains the sales cost structure after the analysis by Activity-Based Costing system, and explains the reasons behind the cost of sales for the customer. The research results of this case study can be used as an important reference for companies with similar operational modalities in formulating sales resource allocation decisions and sales strategies.
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