現今資訊化的快速發展與科技的進步，多數企業開始打造適合現況流程的資訊系統，以輔助企業的業務流程，藉此加強企業本身的核心競爭力。而在當前網路經濟中，人們把多數的精力放在策略制定方面，而忽略了實施策略的部份。 本研究以管理控制的概念試圖補足企業績效衡量的盲點，提升實施策略執行的效益，以記憶體模組產業為研究對象，透過內部與外部的資料收集分析該產業架構以了解企業內外之環境。藉由深度訪談的方式，先釐清個案公司整體策略與競爭策略之架構，並以IDEF0 (Integration Definition for Function Modeling)建模方法為企業建立流程模型，藉此深入探討企業績效衡量的方法。 最後，透過雙構面的作業基礎成本制(two-dimensional activity-based cost)與平衡計分卡(Balanced Scorecard)的四構面將企業各構面的目標進行連結，進而建議個案公司建立以流程為導向並能反映策略的管理控制系統。 研究結果發現企業績效衡量上無法以組織整體面向統一進行考核，各部門只能仰賴部門主管的經驗以建立對應的衡量指標，經由研究將策略、流程與指標透過平衡計分卡、流程管理與作業基礎成本制的結合，讓公司以流程為基礎所建立的績效指標，能夠反映出公司的事實面、策略面與平衡面。 / Because of the improvement of information and technology, most of the enterprises are going to build the information system which is fitted for their current business process to strengthen their core competition. Currently, in the internet economy, manager who spend their major time on formulating the strategy, but invest less time on how to implement the strategy. This study attempted to compensate the blind side of the enterprise performance measurement by the conception of management control to promote the benefit of strategy implementation. This study is mainly probed a company in DRAM module industry. According to the information from inside and outside, it analyze the structure in this industry. Then, figuring out the structure of strategy by deep interview, and using IDEF0 to build the process model for case company to probe how they measure the performance. Finally, it used the two-dimensional activity-based cost and four perspectives of balanced scorecard to link the goal, then suggesting the case company to build a management control system based on process that could reflect their strategy. The results show that the case company couldn’t measure their division by the viewpoint of entirely organization. Each division only could rely on their manager’s experience to construct the measuring indicator. Via this study, it integrated strategy, process and measuring indicator by balanced scorecard, process management and activity-based cost. Giving a suggestion for the case company which could build the measuring indicator, and that could reflect the fact, strategic and balanced view for the company.

近年來，企業行銷理論從傳統的將注意力放在吸引新顧客上，轉而變成留意舊顧客的維持，如何留住舊顧客，進而從舊顧客中找出具有高價值的顧客，與他們建立長期且有獲利性的關係，則是近年來企業營運及行銷關注的焦點。 本研究使用了顧客知識管理管理來提升企業實行顧客終身價值管理之效益，並提供了顧客維持度、顧客貢獻度，顧客市場區隔三個維度來分析顧客，能更精確的指出關鍵客群，以「記憶體模組產業」作為研究對象，主要係在探討記憶體模組產業之顧客關係管理及顧客價值管理。 本研究透過次級資料收集與分析，以產業分析架構來了解DRAM模組產業現況及趨勢，並以Cambell顧客知識能力模型及SWOT 分析等策略理論將資料作歸納與整理，最後以深度訪談方式來加強或修正次級資料所得到之結論，得出適合個案公司之終端顧客之顧客知識管理作業流程及資料模型，以做為建議企業營運發展策略之參考。 最後，以資料庫結構面、企業流程面、顧客關係管理面及顧客知識管理面四個構面來歸納總結研究。導入顧客知識管理與顧客終身價值管理流程之目標，在於增進個體戶之顧客滿意度及忠誠度，進而提升整體顧客終身價值，另一方面，除了能提供更完善的顧問及技術諮詢的服務，亦能經由市場區隔之分析，使得產品銷售策略更符合市場需求。 / Recently, Business marketing theory is changed to the customer retention.It is important that find out and pay attention to key customers. Enterprises look out for to keep old customer and find out the customer with high value from the old customer.They focus on establishing long-term relation of having profitability with customers. The research used as an example of P campany in the case study.Based on the benefit of customer knowledge management and customer lifetime value,this study is mainly probed DRAM module industry’s customer ralation management and customer lifetime value .Then, it used customer’s retention degree, customer's contribution degree and market segmentation to analyse customers’ behavior. This research collected and analysed through the secondery materials and the analysis was based on industry analysis models such as Cambell’s customer knowledge ability model and the SWOT analysis model to analyze the pros and cons of DRAM industry’s trend and present situation.Then,the study strengthen or revise the conclusion by way of depth interview finally and get ideal end customer knowledge management workflow and data model of end customer ,regard it as the reference of enterprise's strategy. Above all, this sudy use four aspect such as database structue、enterprise’s workflow、CRM and CKM to summarize. The purpose of establishing the procedure of customer knowledge management and customer lifetime value is to improve the customer satisfaction and loyalty, and then emhance whole customer lifetime value.On the other hand, except to offer better services and consultation, Enterprises also can gain more revenue by market segementation and product position.