B2B（Business-to-Business）的商業模式是構成經濟的活動中一個非常重要的一環，這樣的商業模式在公司內部的一個重要特點就是在決策過程中涉及到許多不同的部門與人員，每一個部門都有其重視的目標與利益。因此在採購決策的個過程中買方與供應者之間的互動關係就顯得相當的微妙與複雜。傳統的行銷理論中將這樣的供應商與買家的商業模式視為問題解決的過程，許多文獻也著眼於如何滿足購買者決策過程中的需求而加以探討。
隨著企業的發展，B2B涉及的層面越趨於廣泛與複雜，因此也有越來越多的論文討論著重於客戶關係，如何藉由與客戶建立長期而穩定的關係以尋求雙方共同的利益，因而有關於顧客導向，關係行銷，內部行銷，策略客戶以及本論文所通稱的關鍵客戶等等的理論相繼出現。其最主要目的均在於將客戶，尤其是重要的客戶，視為長期與重要的夥伴，尋求並發展對於雙方均有益的關係。
關鍵客戶管理在三十餘年來以不同的形式出現於文獻之中，同時也有越來越多的論文試圖建立起關鍵客戶管理的基本架構並尋求分析關鍵客戶管理成功的因素。其中許多文獻使用問卷的方式試著由關鍵客戶本身或是從關鍵客戶管理企業施行者的不同角度了解關鍵客戶管理的要素並尋求建立解釋的模型及概念，然而卻鮮少相關的論文提供有關於在實際上實施關鍵客戶管理企業的實際觀察。
本論文的最主要焦點在於某在台外商公司，其最主要的業務為提供台灣各大產業的電力，電機及控制方面的設備、產品及解決方案。在許多的時空的背景與經濟情況下，該公司從2007年起對於其重要的客戶開始施行關鍵客戶管理的策略，並根據此策略的實行同時，建立關鍵客戶的團隊。本論文是就2007年至2009年之間，該公司實施關鍵客戶管理的過程中所施行的步驟及其所遭遇到問題的真實，確切的觀察。同時與相關的關鍵客戶管理文獻回顧中做互相比較、探討，以了解在關鍵客戶管理在施行的過程中所可能遇到的問題並加以分析。
本研究的目的在於提供企業在B2B關鍵客戶管理上深入觀察，根據觀察並與既有的相關論文做相互的對應，以提供將來的提供在關鍵客戶管理上所應了解與注意的問題與可能研究的方向。

Business-to-Busines is the core activities of global economics, it’s most obvious feature in the buying process are the involvements of many persons and across divisions in decision making. Each division has its own target and interest, so the inter-active between suppliers and buyers during decision making process become complex and subtle. Traditionally, this kind of inter activites was seen as the process of problem solving. Many research articles are also foucus on how to staisfiy the buyers during problem solving process.
Follow the development of the business and world economy, companies in business and industrial market face high levels of competition in rapidly changing environment. The literatures on customer orientation, relationship marketing, strategy customer and key account management follow the change and apace on 21th centries. There main target is on how to build a long term relationshion with important customers in seeking for benefit and advantage for both parties. The new development emphasise partnership and strategic alliance with both customers and suppliers, and focus on relationship building.
The growth in literature on key account management (KAM) which accelerated during 1990s continues apace in the twenty-first century. However, as a number of authors have nited, little empirical evidence of KAM marketing strategies has been presented. Most academic research in KAM, thus far, has tended to be normative and consultancy oriented. Little empirical research into and evaluation of B2B KAM strategies has been undertaken.
The main purpose of this article is focus on a branch office of a foreign company whose most important business are offering the electrical power, control equipment and service for the industrial customer in Taiwan. Between 2006 and 2009, this company implemented the KAM strategy targeted at its most important corporate clients. A designated KAM unit was created, configured to a large extent as semi-virtual KAM team. This article offers empirical evidence of a large industrial equipment supplier’s KAM marketing strategy and the problems it encountered in its implementation. The purpose of this study will be offer insights into this company’s approach to B2B relationship and to locate the phenomenon in the extant literature. In particular, the literature on KAM marketing and customer relationship will be evaluated in the light of the evidence from this case study.

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