Capon在2001年的著作中提到，傳統業務制度即將面臨各項挑戰，而為了滿足可能面臨的各種內部與外部壓力，組織必須做出流程與制度上的變革。然而，在有限的資源下，企業必定無法滿足所有客戶的各種要求，因此，透過「關鍵顧客管理計畫」篩選出關鍵客戶，並且對不同的客戶施以差別資源的分配與服務，讓組織在有限資源的狀況下，能夠產生最佳的市場表現與組織績效，這一套方法便被視為能有效提昇企業服務品質與顧客滿意度的良藥。本研究藉由深度訪談，了解個案公司在經營關鍵顧客的三個面向（關鍵顧客管理流程、關鍵顧客管理制度、以及關鍵顧客所需價值的滿足程度），據此評估個案公司關鍵顧客管理計畫的完整程度，並且在最後對該公司提出幾項需改進的部分的與建議，分別是：關鍵顧客分級制度不明確、預算分配制度不明確、上下游資訊系統彼此沒有連線、信用額度管理審核過程不夠透明、風險管理的不足與文件規範化不足導致資訊的存取困難‧‧‧等六項建議 / As Capon mentioned in his publication at 2001, Traditional Business architecture is facing some new different challenges, which organization has to improve their system and procedure to deal with. Nevertheless, company will not be able to satisfy all the needs from customer under the limited resources. Therefore, filtering “Key Accounts” (a.k.a. KA) by Key Account Management (a.k.a. KAM) planning and serving KA with customized service level can help company improve their service quality and increase KA’s satisfaction efficiently. This research reveals P Company’s progress toward three dimensions (including procedure of KAM, system of KAM and customer satisfaction toward P Company’s KAM planning) by depth interview, to analyze P Company’s KAM completion, and point out the weakness of P Company’s KAM plan(including 1.Classification system of KAM is not clear 2. Budget allocation system is not clear 3.Information system of all supply chain are not connected and synchronized 4. Review mechanism of distributor' credit lines are not complete 5. Risk management system are not complete 6. Internal document are not formatted and stored properly) for P Company’s senior Manager as a reference to improve their KAM plan, also competitiveness in market and KA’s satisfaction.

台灣許多大型企業，過去都是靠國外客戶之OEM訂單起家，雖有部分廠商後來成功走向自有品牌路線，但目前仍有很多代工廠商的主要業務是接OEM/ODM訂單，近年來，許多顧客開始推動減少供應商數，代工條件或合作關係較差的代工廠商逐漸被淘汰。以往有不少對顧客關係管理(CRM)的相關文獻，但談的多數是一般企業或品牌商對大眾客戶(B2C)的顧客關係管理議題。關鍵顧客管理的相關研究雖然已經發展40年，但過去的研究多數是觀察國外廠商或屬較大型廠商的關鍵顧客管理。目前國內代工廠商或工業行銷的關鍵顧客管理之相關文獻有限，針對中小型代工產業的研究更是少之又少。根據資策會2011年的研究報告，台灣中小企業家數約為123萬5千家，佔總體企業家數的97.7%。台灣中小企業也是台灣經濟發展的主力。因此本研究著重在探討顧客之間可能存在利益衝突的國內屬較中型代工廠商如何實施其B2B關鍵顧客管理，另外也會探討影響關鍵顧客管理的相關因素。 本研究透過質化個案研究方法去深入訪談一家辦公室電子設備的代工廠，從訪談結果和過去文獻中找出關鍵顧客管理的方法架構和相關理論。而影響關鍵顧客管理的因素可以被歸納為顧客型態、海外擴展策略、競爭優勢和產品生命週期。歸納分析結果後本研究做出以下論述：(一)代工廠商的關鍵顧客之認定方法以營業額為主，其次才考量利潤、(二)關鍵顧客的移轉成本、對關係的承諾和目標的一致性影響代工廠商經營關鍵顧客的策略、(三)代工廠商的競爭優勢影響其對關鍵顧客的議價能力、(四)顧客大小及議價能力能使代工廠商對其關鍵顧客管理上做組織等變化、(五)代工廠商的海外發展策略主要以已開發國家但會以產品差異化避免與關鍵顧客之間發生直接性競爭或衝突、(六) 各種型態顧客在產品生命週期的不同階段其關鍵顧客管理上有所不同。 本研究根據分析結果、實務觀察並與既有的相關論文做相互的對應，以提供代工廠商在工業行銷導入關鍵客戶管理的做法和應注意的事項。導入關鍵顧客管理不但能有效應用公司資源、加強與顧客的關係並帶來更高的獲利，也能避免與關鍵顧客之間的利益衝突。但建議代工廠商得注意不要因為長期依頼少數關鍵顧客的訂單而忽略了顧客營業額過於集中的風險且受阻於發展自有品牌。 / There were many Taiwanese companies in the past grew and thrived relied on foreign OEM customers. Although some of the companies later launch successfully their own brand, but so far there are still many contract manufacturers whose main business model is OEM/ODM. Recently, there are many customers starting to reduce their supplier number, contract manufacturer with bad capability or relationship is eliminated gradually. There were a lot customer relationship management (CRM) related paper in the past, but mostly discussed about business to customer (B2C) CRM topics. Although Key Account Management related research had been developing for 40 years, but most of the past researches are dedicated to key account management of foreign or big size company. At present, related paper about key account management of domestic contract manufacturer or industry manufacturing is limited and research focus on medium or small size contract manufacturer is very few. According to 2011 research report, there are 1.235 million small and medium size enterprises (SMEs) that occupied 97.7% of total companies in Taiwan. SMEs are also main force for Taiwan economic development. Therefore, this research focus on studying how Taiwan medium size contract manufacturer whose customers may have interest conflict implement its B2B key account management and also explore related factors that influence key account management. This research uses quality approach case study method by applying depth-interview to a contract manufacturer of office appliance electronic equipment, explore key account management approach and related theory through interview result and past literacy review. And factors that influence key account management could be concluded as customer type, foreign expansion strategy, competitive advantage and product life cycle. The findings conclude that (1) Contract manufacturer identify the key account primarily based on sales amount, secondary consideration on margin, (2) Switching cost, relationship commitment and goal congruence influence contract manufacturer strategy on managing the key account, (3) Competitive Advantage of contract manufacturer influence its bargaining power over its key account, (4) Customer size, bargaining power may let contract manufacturer adjust its organizational structure and make other changes, (5) Foreign expansion strategy of contract manufacturer is mainly targeting developed countries but will differentiate its product to avoid direct competition or conflict among its customers, (6) Key account management among different customer type varies among each stage of product life cycle. This research bases on analysis result, practical observation and mutual corresponding suggest how and what factors should be considerated when contract manufacturer applying key account management approach on industry marketing. Applying key account management is not only allocating company resources effectively, enhance customer relationship that bring further profit, but also avoid conflict or direct competition among the key accounts, but this research suggest that contract manufacturer should not because of relying on few key accounts for long term then neglect the risk of concentrating sales amount and have difficulty in developing own brand business.