Customer Value-oriented Operations Management

This thesis is about the combination of customer value and activity-based management (ABM). That is making customer value the orientation of activity-based management. The author defined this type of management as customer value orientation of activity-based management or ABVM. The thesis is composed of three parts.Chp.l lays the foundation for the following parts, explicating that cost is regard as the orientation of the ABM which has been researching about. The idea of enterprise consisting of activity and the theory of cost driver are also talked about here.Chp.2 redefines the customer value and analyzes the construction of customer value firstly, which sets goal for activity-based management. The author considers that customer value can be promoted through ABM in enterprises based on analyzing the ABM theory. What's more, ABM must change from cost focused to customer value focused, or ABM must be changed to ABVM.Chp.3 shows the frame of ABVM. The cost driver theory is expanded for ABVM, which make ABVM possible for practicing. It is important to make researches on activity analysis and performance measurement in this chapter. Then the frame of customer value controlling is build up.