顧客關係管理(CRM)是近十年來的一門顯學，不論是金融業、通信業、零售業皆越來越重視CRM作法及導入。CRM是一種快速回應客戶需求的循環過程，能讓企業在有效率及有智慧的方法下找到有貢獻的顧客並達到彼此互利的目標。然而，CRM也是一項重大的投資，除了傳統的投資報酬率等財務指標來衡量投資績效之外，是否能用更全方位的衡量指標，提早偵測到施行CRM效益的領先資訊，是本文要研究的重點。
本研究以平衡計分卡四個構面-財務、顧客、內部流程、學習與成長，結合顧客關係管理的四大循環過程所設計的策略地圖來分析個案施行CRM的效益因素。經由個案深度訪談之後發現，施行CRM的初期，企業人員開始轉換行銷觀念，從產品導向轉變為顧客導向(學習與成長構面)。而資料探勘與行銷自動化等系統的導入與人員訓練，則提昇了交叉行銷及針對目標客群舉辦的銷售活動的效率，並能提高顧客回應比率(內部流程構面)，另外，加速銷售活動與新產品上市頻率則加強了產品多樣選擇與多重通路便利性，進而提昇顧客滿意度並正面影響顧客購買行為(顧客構面)。最後，顧客滿意度的提高，增加了顧客獲利率，並提高市場佔有率。顧客獲利率與成交比率的提昇，提高了整體企業的淨收益(財務構面)，這亦是營運策略最終所期望的成果。
因此，應用平衡計分卡能有效的分析、評估CRM的效益，確保策略目標與行動方針能在平衡計分卡的引導之下，逐步達成企業所追求的成功目標。建議業者在選用資料探勘工具時，就能用績效的前測(Pre-test)，即領先指標來預測成果。例如，透過資料探勘的顧客篩選相較於傳統有經驗的行銷人員篩選顧客，顧客成交率可以提昇二倍~三倍。未來這方面的研究，建議能針對更多行業進行相似的評估分析，甚或以量化的方式來找出實際數據，以期勾勒出顧客關係管理的經營效益之完整面貌。

Customer Relationship Management (CRM) is a very significant strategy over the past decade. Regardless of the financial sector, telecommunication sector, or retailing sector, more and more industries emphasize on the methodology and implementation of it. CRM focus on quick response to customer demand cycle. And by a continuous process they learn and adjust the know-how to best serve target customers, which enable enterprises to figure out profitable customers efficiently and wisely then fulfill both needs at the same time. However, establishing CRM systems also requires a huge capital investment. In addition to the traditional ROI and other financial indexes to measure investment performance, can we find more comprehensive measure of early detection to the effective implementation of the CRM. How to find the leading indicators is the major focus of this study.
In this study, using four dimensions of the Balanced Scorecard - financial, customer, internal processes, learning and growth, combined with four steps of customer relationship management cycle, the CRM benefits of the case are analyzed and evaluated by the Strategy Map thoroughly. After the case-depth interviews, it is revealed that at the early stages of the implementation of CRM, marketing people are going to convert their mind set from product-oriented to customer-oriented (learning and growth dimension). Then by utilization and training of the Data Mining and Marketing Automation, people enhance the efficiency of cross-marketing and target marketing activities, and improve the response rate of customers (internal process dimension). Furthermore, to accelerate the sales activities and new product initiatives brings customers with product varieties and multi-channel convenience, which raise customer satisfaction. And it positively influences customer buying behavior (customer dimension). Finally, the improvement of customer satisfaction increases customer buying rate and the market share. Then the increase of customer buying rate and customer profitability improve overall net income (financial dimension). This outcome of the CRM strategy has proved that it can help to achieve the expected business goal. Therefore, the application of the Balanced Scorecard can effectively analyze, evaluate the effectiveness of CRM to ensure that the strategy objective and action plans can be under the guidance of the Balanced Scorecard, and gradually reached the success of the pursuit vision.
It is proposed when enterprise selects data mining tools, they can use the pre-test method as a leading indicator to verify the outcome. For example, we can compare the customer screening list through the Data Mining with ones from experienced marketing people, can customers buying rate be more higher? It is also suggested that future research in this area can address more analysis to similar industry, or even to find a way to quantify the actual data, trying to outlines the complete look of CRM benefits.

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