台灣銀行產業的發展與變化極為穩健，所創造的企業經營模式與成果已經構成了相當穩固的基礎。但也因為銀行產業的發展緩慢，屬金融產業的銀行業正處於成熟期趨向衰退期，而經營者莫不尋找新的機會。在市場競爭中，能夠真正創造價值的企業、產品與服務，才有獲利的機會，否則將如同「產品生命週期」曲線走勢一樣，從創新期、成長期、成熟期，一直走向衰退期，最後在市場競爭中消逝。銀行要創造新的價值活動，須在原有的市場空間中競爭的傳統邏輯，重新找出新的市場空間。新的價值活動將由過去長期累積的顧客群去展開新的市場活動，這個新的價值活動將是符合市場與顧客需求的產品與服務。因此，分析客戶的客觀屬性與貢獻度是銀行要創造價值的一項重要能力，尤其是銀行業已經走向成熟或衰退，迫使銀行比以往更需重視客戶關係和交叉行銷的價值。
然而本國銀行傳統經營方式，對個人資料收集較不夠完整或是均為開戶時保留之資料不夠即時，故無法有效的發揮其效能。因此，本研究嘗試著利用客戶關係管理系統已蒐集客戶於銀行之往來資料，再透過訪談銀行管理當局歸納其認知之客觀屬性予以分類，試圖找出銀行具貢獻度的客戶與各類潛力客戶之間的關係、各種貢獻度客戶的客群、分布與數量結構，定義其核心的商業模式與競爭優勢。本研究亦使用因素分析方法分析吸引高貢獻高潛力客戶接受銀行服務的原因，以作為日後開發新業務或新市場或增加收益之營運策略參考。

The development of the banking industry in Taiwan is extremely steady which creates a stable foundation of enterprise’s management pattern. But the progression of the banking industry in Taiwan is at the recessional stage of its life cycle. The entrepreneurs try to find out all the possibilities to solve the declining problem. In the challengeable banking market, one of the possible ways to make profit is to create valuable enterprises, products and services. Otherwise, it is no difference of the “product life cycle” curve, which evaluates from creation , progression, maturation to declination and disappearance in the market at last. The banking managers need to create new valuable activities and try to find out the new market niche from the traditionally logical way. The new valuable activities can create new market campaigns for the existing customers and will also fulfill their market requirements Therefore, the key attributes and contribution analysis of the banking customers are very important for banking managers to create the new services for increasing the benefits. Especially, it is defiantly important emphasize the value of customer relationship and cross selling for those banks which are at the mature or declining stages of their product life cycle.
However, since traditional management of the domestic banks does not collect the complete personal data or the collected data are outdated, the efficiency of the management in domestic banks has a lot of space to be improved. This objective of this thesis is try to utilize the customer relationship management system that analyzes the collected transactional banking data of the customers. By through the classification of key customer attributes recognized by banking managers, this thesis tries to find the relationships between the contributed and potential customers, the customer distribution of all different degrees of contribution. This helps banking managers locate out the key business service pattern and further increase their market competition ability. This thesis also utilized the factor analysis method to find out the reasons of the high satisfaction of the most potential customer. It can be served as the references of business operation for banking managers to develop the new business services and markets and further increase their benefits

一、中文部分
1.高階經理人講座－客戶利潤貢獻度評估與管理新趨勢( Current Issues & Trends in Strategic Customer Profitability Measurement & Management) ，2000年
2.吳萬益，企業研究方法，華泰文化事業股份有限公司，2000年
3.王智弘(民國 90年)，應用資料探勘技術分析及預測銀行顧客貢獻度之研究
4.黃滿美(民國 94年)，資料挖掘在銀行顧客貢獻度與交易行為模型之研究
5.陳木在、陳錦村，商業銀行風險管理，2001 年
6.陳孝先(民國 94年)，應用主成分得分布函數探勘客戶貢獻度與忠誠度之研究
7.楊世瑩，SPSS 統計分析實務，旗標出版股份有限公司，2005年

二、英文部分
1.Alex Berson, Stephen Smith and Kurt Thearing, “Build Data Mining Applications for CRM,” McGraw-Hill,1999
2.P.D. Berger and N. Nasser, “Customer Lifetime Value:Marking Models and Application,” Journal of Interactive Marketing, vol. 12, pp.17-30, 1998.
3.K.M. Wiig and F. J. Mulher,”Customer Profitablility Analysis:Measurement, Concentration, and Research Directions,” Journal of Interactive Marketing, vol. 13, pp.25-40, 1999