本研究探討的個案公司為半導體設計公司。個案公司其銷售單位目前並無採用任何方式，對於銷售費用的管理與資源分配有效地控制，缺少了精確的銷售成本資訊，與欠缺了解成本發生之背後原因。其銷售費用之使用方式，主要以個人經驗法則，分配與調整其銷售費用，應用於整體的客戶群。因此，無法明確掌握所有銷售費用成本與客戶類別之獲利組合，也難以驗證銷售策略調整，對於個案公司造成獲利有效性等問題。本研究的依照個案公司銷售業務的作業特性，導入作業基礎成本制的理論與執行步驟，建立明確的作業成本歸屬計算，解決目前銷售資源與客戶成本歸屬不明確的問題。透過數位分身技術，建立客戶屬性之虛擬分身，說明經由作業基礎成本制分析後之銷售成本結構，並解釋對於客戶所耗費之銷售成本的背後原因。透過本個案研究之研究成果，可作為營運方式相似性質之公司，在制定擬定銷售資源分配決策與銷售策略時的重要參考。

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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