近年來，亞洲市場經濟發展迅速，多國外商公司的經營策略逐漸將重點資源與部署移往亞洲市場，將經營重心移往中國或其他世界上廉價代工的地區，然其在台子公司，卻由於經營區域限制，無法隨著台商製造重心遷移而持續擴展，因此在台關鍵客戶的深耕經營，已成為其不得不面對的沈思。本研究旨在研究關鍵客戶管理與確認影響交易的關鍵因素，並以台灣電子產業的標竿企業為主要討對象。
整個電子資訊產業供應鍊從品牌廠如惠普電腦(HP)、戴爾電腦(Dell)、宏碁電腦(Acer)等訂定產品規範，到代工廠如廣達電腦、仁寶電腦、緯創資通等設計製造，供應商如3M 的多管道銷售策略不僅是從品牌廠早期接觸，也同時到代工廠介紹推廣產品；至於銷售管道則透過經銷商將產品交到代工廠的外包加工衛星工廠，整個交易循環錯中複雜，需環環相顧，若再談到創新價質型產品銷售文化，關鍵客戶的掌握經營，更為重要。
本研究以質性的個案研究方式，對3M公司的關鍵客戶以及關鍵客戶經理人共計14位，進行深度訪談；並使用內容分析與簡單統計敘述法，推論出相關七大命題，做成最後結論與建議。

In recent years, economic has been growing rapidly in Asia, Multinational foreign company strategically align their resource to Asian, to China or any other low labor cost region accordingly. However, its oversea subsidiary in Taiwan is restricted to follow the same path to go out of Taiwan, so that it is crucial to enhance their key account management in new product or business development locally. The subject thesis study key account management and define those key success factors at those leading companys in Taiwan electronic industry.
The electronic information industry supply chain begins from those brand makers like Hewlett-Packard (HP), Dell Computer (Dell), Acer Computer (Acer) to define the specifications,to OEM/ODM maker like Quanta, Compal& Wistron to design and manufacture; Supplier like 3M has multiple channel strategy not only to those brand but also to OEM/ODM maker. As of selling channel then go thru their distribors to OEM/ODM’s converter or contract manufacture. The whole business model is more than complex. Once further talk about innovative product value selling, the key account management becomes very important.
In this qualitative study, has interviewed a few selective 3M’s key accounts and its respective key account managers for total 14 target candidates; Use the Content analysis and the Simple descriptive statisticss method to infer the seven propositions and lead to the final conclusion and recommendations.

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