NGHIEN CLTU TRAO
N 0 I DUNG: PHAN TiCH TJNH K H A LQ! CilA KHACH HANC, TifP ( A N THEO Kf loAM Q U A N TRI CHI PHl
PHAN TiCH TINH K H A
L0I COA K H A C H H A N G -
TIEP CAN THEO KE T O A N
QUAN TRI CHI PHI
Vu M^nh Chltfn
Trong nhOng nam qua, nhi#u td chuc doanh nghidp nh9n ra r^ng dinh hudng thj trudng IS di^u c3n thl^t cho sy thSnh cOng cua hp. OSp iing nhu c3u cua khSch hang, cung c3p cho hp cac sin ph^m v i djch vg m i hp mong muOn va y&u cSu, su trung thanh cua khach hSng cd th^ lam tang lpi nhuSn mOt cieh lau dai v i b$n vOng.
Sau khi phan tlch cic nghidn cuu cd lien quan d^n v3n d& nghidn ciiu nay,bii bio nhcfn manh ring cic phuong, phip v i ky thuit t(nh toin
chi ph(, gii thinh, vl$c phan tlch gii phi trong k^ toin quin trj cung cSp thOng tin cin thl^t khi phan t(ch tinh kha lpi khich hing. Nghien ciru phan tlch cic h$ thOng i gii ph(, trong dd each ti^p cin tinh gii thinh dga tr^n ! hoat dOng (ABC) cho ph^p nghidn ciiu tfnh khi Ipi j khich hing chfnh xic v i hOu (ch, cung c3p co sd dd tao;
dgng, truydn thOng v i cung cip gii trj cho cic khich
hing. ' Tu khda: K^ toin quin trj, ABC, quin trj quan he
khich hing, phan tich tfnh khi Ipi khich hing
1.DATVAN0E
Sy tang trudng nhanh chdng ciia Internet v i cdng nghd thdng tin hd trg d^c lye cho cic hogt ddngmarketing v i lim thay ddi nhin thOccQng nhu phuong phip quan hd ciia doanh nghidpddi vdi khich hing (Bauer v i cie cdng sy, 2002).
Cic doanh nghidp t i p trung vio vide cung c5p g i i trj cao nh^t cho khich hing thdng qua vide truydn thdng tdt hon, giao hing nhanh hon v i cic sin
phim v i djch vg duge chuydn bidt hda phti hgp cho timg khich hing.
Cic doanh nghidp hidn nay dang hdt sii'c nd lye dd thidt lip kdt ndi vdi eic khich hing mdi vi ting cudng sy trung thinh cua khich hing hidn tgi (Chen & Popovich, 2003). Hg nhin ra r^ng cd thd giinh chidn th^ng trong cudc ''chgy dua"niy thdng qua vide thidt lip cic hd thdng chi phi djnh hudng khich hing, i p dgng quin trj quan hd khich hing dya trdn cdng nghd v i cic nguydn t^c marketing.
Trong mdi trudng 828, quin trj quan h$ khich hing (CRM) trd thinh qui trinh kinh doanh cung c i p cic c i u true cho vide l i m thd nio dd mdi quan hd vdi khich hing dugc phit tridn v i duy tri (Lambert, 2010). CRM trude hdt djnh dgng khich hing chii chdt v i c i c nhdm khich hing mgc tidu, sau dd xem xdt ciic quydt dinh lidn quan ddn dinh g i i muc khi Igi khich hing.Marketing v i tidu thy, ngudn nhin lye, nghidn cuu v i phit tridn, t i i chfnh, kd toin quin trj v i kd toin t i i chfnh, cdng nghd thdng tin vi hd thdng thdng tin phii tham gia vio ngudn lye tgo ra g i i trj cho c i doanh nghidp v i khich hing.
2. PHirCNG PHAP NGHIEN
cCru
()uin tri quan hd khich hing, phin tich tinh khi Igi khich hing v i mdi quan hd cua chOng vdi hd thdng kd toin quin trj v i kd toin chi phf l i mdt imh vyc hKp dSn ddi vdi eic nghidn eihi die bidt vi tfnh mdi ciia nd.
Theo Lukka & Mouritsen (2002), khi tidn hinh nghidn ciru, c i c thir nghidm 1^ thuydt, c i c chf trfch, phin bidn l i r i t quan trgng. Tuy nhidn bii vidt niy t i p trung nhidu v i o 1^ thuydt hon l i thir nghidm. Nghidn ciru cd myc tidu gdp thdm mdt cieh nhin mdi trong ITnh vyc kd toin, quin trj kinh doanh, marketing dd hidu thdm vd quin trj quan hd khich hing v i phin tich cie kdt ndi hidn ed gicra kd toin quin trj chi phf, quin trj kinh doanh v i marketing.
Phin cdn Igi ciia bii vidt niy dugc c i u trdc nhu sau: Diu tidn, khung h^ tiiuydt dugc thidt lip bing cieh tdng quan nhOng nghidn ciru ti-ong tinh vyc quin ti-j quan hd khich hing v i phin tich tinh
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jTiunriAi Of AUDirtfiGsruniES S648T10|2011
kha Igi khich hing. Tiep theo, bii viet ehl ra rang mdt he thdng da nang v i djnh hudng khich hing l i cin thidt dd tang Ipi nhuin cCia doanh nghidp. Sau dd, vai trd quan trpng trong qui ti-lnh phin tich Igi nhuin ciia kd toin quin trj v i quin trj chi phi duge dd cip. Vide i p dgng hd thdng tfnh g i i mdi v i phOe tgp, thf dg nhu phuong phip tinh g i i thanh dya trdn hogt ddng (ABC), cho phdp tgp trung hon vio khich hing, tham djnh mdi quan hd giOa chi phf v i khich hing, phin tlch eic thudc tinh ciia chi phf trong mdi quan hd vdi cie phin khiie khich hing.
3. TONG QUAN NGHIEN
Ciru
Nhting nghidn ciru vd quin trj quan hd khich hing b i t diu phit tridn vio nhOng nam 1990 (Ling & Yen, 2001;
Ngai, 2005) khi cie td chOc, doanh nghidp thira nhin ring vide cil thidn mdi quan hd vdi eic khich hing se lim tang tinh trung thanh v i dn djnh, gdp phin lim tang trudng Ipi nhuin ciia doanh nghidp (Ngai, 2005).
Trong nhung nam qua, CRM da thu hilt dugc nhieu su chii y v i quan tam ciia e i gidi hpc gia v i sinh vidn lim nghidn ciru. Sd lupng cie bii bio vidt ve ehu de nay tang ding kd, hing loat cac tham lugn hdi thao, luin i n tien sT v i cic cdng trinh nghien ciru dugc cdng bd.
Nhu hinh 1 phfa dudi da dd cip, cac cdng trinh nghidn ciru vd CRM tang ding kd tO nam 1999. Ndu nhu trong diu v i giua thgp nidn 1990 Ngai (2005) thdng ke duge chf cd 8 bii viet lidn quan den CRM thi sau nam 1999, con sd niy da l i gin 200 bii. Sau nam 2002, sy quan t i m v i tranh luin eua cac nha nghien cuu trd ndn ngiy eing rdng v i mgnh me hon, dgc bidt l i vdi nhOng thay ddi gin diy vd mdi trudng kinh doanh, ve qua trinh toin ciu hda v i sy cgnh tranh trdn thj trudng.
Da sd cie cdng trinh nghidn cim dugc cdng bd ddu khdng nhOng lidn quan ddn eic khfa canh chung v i khfa cgnh quan trj, cic khii nidm v i dgc ti-ung ciia CRM (Leventiial, 2000;
Abbott 2001; Chen & Popovich, 2003;
Sin v i cie cdng sy, 2005; Helgesen, 2007) vi CRM l i mdt hidn tupng khi mdi ddi vdi nhidu td chirc, m i cdn ed quan trj kinh doanh, quan trj chi phi, chien luge, quy hoach v i thinh qua hoat ddng (Seybold, 2001; Crosby, 2002; Baker, 2002; Van Raaij EM,
2005; Cugini v i cie cdng sy, 2007).
Phin Idn eic nhi nghidn ciru cho rang CRM van hinh ciing vdi hogt ddng marketing v i tidu thg v i CRM cQng cin cd cic hogt ddng djch vg v i hd trg de duy ti-l mdi quan hd tdt vdi khich hing (LiBrizzi, 2001; Coner & Gungor, 2002; Anderson, 2002; Seddon, 2000; Bitiier v i cie cdng sy, 2002;
Chen & Popovich, 2003; Ang & Buttle, 2006; Helgesen, 2007). Trong nhOng nim qua, vdi sy phit tridn nhanh chdng cua ty ddng hda, cdng nghd thdng tin, internet v i hd thdng thdng tin, cie nhi nghidn ciru t i p trung vio phin tich v i phit tridn nghidn ciru theo cie khfa cgnh niy. Mdi quan hd giOa CRM, cdng nghd thdng tin, hd thdng thdng tin v i khai thic do lidu, sy phit tridn ciia phin mdm, cdng eg v i hd thdng internet, thuong mgi didn tir v i quin trj didn tir l i nhOng chu dd dugc nhidu nhi khoa hpc tranh luin mgnh me (Ferguson, 2000; Drew v i cie cdng sy, 2001; Corner & Hinton, 2002, Shebab v i cic cdng sy, 2004; Bih-Ru, 2007; Ngai va cie cdng sy, 2009).
Nhidu tranh lugn v i y kidn eua cic nhi nghien ciru cho rang tfnh g i i thanh dya trdn hoat dpng (ABC) l i giai phip thiet lap Ipi nhuin ciia khich hing (Van Raaij, 2003; Murphy, 2005; Helgesen, 2007).
4. QUAN TRI QUAN HE KHACH HANG - GIAI PHAP TAO LOn NHUAN
Quan trj quan he khich hing (CRM) la mpt tidp can kinh doanh duge cdng nhgn rdng rai nhung lai khdng ed djnh nghTa chuin toin ciu. Cic nhi nghien cOu cho rang CRM la cieh tidp can doanh nghidp nham mgc dfch hieu v i t i e ddng ddn hinh vi ciia khich hing thdng qua truydn thdng de eii thidn vide tidp cgn, giu chin, eii thidn Idng trung thinh cua khich hing v i tang tfnh khi Igi khich hing (Swift, 2001;
Ngai, 2005); mgt sd t i c g i i khic Igi cho rang CRM l i mdt chidn luge, qui trinh thu nhgn, duy tri, v i hgp t i e vdi eic khich hing ed chpn Ipc de tgo ra gia trj cao cho ca doanh nghidp v i khich hing (Helgesen, 2007). Khi dugc thyc hidn diy dii v i thinh cdng, CRM se khdng chf l i mdt giai phip cdng nghd m i cdn l i mdt chidn luge quan tri qui trinh kinh doanh tich hgp theo hudng da chirc nang, djnh hudng khich hing (Chen & Popovich, 2003).
Hd tiidng CRM cd the giiip cic td
chii'c t r i Idi nhOng ciu hdi nhu: Sin phim, djch vg nio quan trgng ddi vdi khich hing ciia chiing ta; Khich hing cim nhin vd chiing ta nhu thd nio;Chung ta ndn giao tidp vdi khich hing eua minh nhu thd nio; Lim thd nio dd chiing ta cd thi duy tri tdt mdi quan hd vdi khich hing cua minh? Di t r i Idi cho nhOng ciu hdi niy, mdt hd tiidng CRM v i cdng nghd phii lidn kdt duge cic chirc ning cua eic bd phin trye tidp v i cic bd phin ddng vai trd hd trg tidp xuc vdi khich hing trong kinh doanh.
Vdi tfnh da chirc ning ciia minh, hd thdng CRM lidn quan trye tidp ddn nhting thay ddi mang tfnh ndn ting trong thidt kd td chuc v i quy trinh kinh doanh m i cic doanh nghidp thyc hidn (hinh 2). Trong 6 chuc ning niy, chuc ning cdng nghd thdng tin (IT) v i hd thdng thdng tin (IS) ed tfnh chit khd thyc hidn nhit. Cdng vide ciia chOc ning niy l i thidt lip cic kdt ndi vdi cic chuc ning khic, de tao ra cie kdnh thdng tin lidn Igc giOa chiing. Di dgt dugc didu niy, cin thidt phii cd thidt bj IT, phin ciing v i phin mdm, "chien luge thdng tin tgp trung", cdng nghe miy ti'nh hd trg thidt kd/san xuit, he thdng chi phi v i sin xuit linh hoat, kho du lidu, khai thic du lieu (Sin v i cie cdng sy, 2005). Ndi tdm Igi, thdng tin lien Igc hidu qua va su hgp t i c giua cac chOc nang nay dam bao sy thanh cdng cung nhu hidu nang cua td chuc.
5. Phin ti'ch Ipi nhuin khich hang bang cieh sii- dgng phuong phip ti'nh g i i thinh dya trdn hoat ddng (ABC)
Nghidn cuu trdn diy.da khang djnh rang CRM l i mdt tidp ein kinh doanh v i chien luge kinh doanh nham cai thidn sy hii Idng, Idng trung thanh ciia khich hing v i muc kha Ipi khich hang.
Sy hii Idng v i ti'nh kha Igi cua khich hing dugc eoi l i mgc tidu trong con dudng hudng tdi Ipi nhuin kinhdoanh (Cugini v i cie cdng sy, 2007).
Thdng tin vd g i i phf khich hing l i yeu td can bin cho vide ra quydt djnh quin ly (Daici v i cic cdng sy, 2010).
Vide hidu vd g i i phf khich hing r i t quan trpng ddi vdi mpi td chOe. Doanh nghidp cin hieu dugc khich hing nio cd khi nang sinh Igi cao hon va khich hing nio khdng de tiiyc hidn tiiinh cdng quydt djnh quan ly nham cai thidn Ipi nhugn tdng thd eua td ehire" (Van Raaij, 2003; Dalei v i cie cdng su, 2010).
Trong mdi trudng cdng nghd thay
s648J10|2011 GHIEN CUU KHOA HOC KIEM TOAN
NGHIEN CLTU TRAO DOI
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Bin hkng Tv d^ng h6u b&n hing Qudn tri bin hing I4p ki hi>«ch bin hing Djch vy >au bin R&D
Thieft k£, sing l«o sin phim Phil tiiin sin phim dtnh huCmg
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Marketing SI; trung ihinh cua khich hing Xiic llfn web hiju qui Phin Uch hinh vl - Phan Uch Unh khi M khich
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CAng ngh( tbAng tin vi h( thAng IbAng tin (IT&IS)
C(jki>hatlnglT&IS 0\tu khIJn vi cip nhit IT&IS Cic he thOng ERP vi cOng nghC
Nguio nhin lye Cic chucmg trinh dio t«u Quy ho«ch nhin sir vi tuyjn dung
Djnh hutSmg thii dQ vi vin hda khich hing
Til cbioh vi Ki toin Phin Uch 1^ nhu^
L(lp ki hoach sin xuit Phin lfch vi quin tri chi phi Phin Uch d6ng tiin
Hinh 2 - CRM vd m6i quan lie cija n6 vdi cdc chijrc ndng ciia t6 ciiijc
ddi, khi Internet v i thuong mgi didn tir giinh khich hing vd phfa hg, cic doanh nghidp nhan ra ring hd thdng kd toin chi phf truyen thdng khdng cung d p thdng tin chi phf vdi dp chfnh xic tdt. L i mdt ciu tra Idi cho nhOng thay ddi niy, phuong phip tinh g i i thinh tiieo hogt ddng (ABC) duge thidt kd v i rat nhanh chdng, nd trd ndn phd bidn vi t i p trung vio cie hogt ddng lidn quan ddn chi phf v i tinh eic chi phf niy theo hogt ddng.trong khi cic sin phim, djch vg hoic khich hing tidu diingcie hogt ddng dd chii' khdng phii tidu diing trye tidp cie ngudn luc. Do nhOng die didm niy ABC khdng nhOng trd tiiinh mdt cdng eg dd xic djnh chi phf chfnh xic ciia chuong trinh bin hing, hogt ddng marketing v i khich hing m i cdn giiip cic doanh nghidp dd dua ra quydt djnh tdt hon dya trdn tiidng tin chi phf chfnh xic (Stapleton v i eic cdng sy, 2004; Van Raaij, 2005; Cugini v i cie cdng sy, 2007; Dalei v i cie cdng sy, 2010).
Co chd tfnh g i i cua ABC ddi hdi phii qua nhidu giai doan. Thir nhit, ABC g i i djnh ring cie sin phim, djch vg hoic khich hing duge hinh thinh v i tidg diing eic hogt ddng v i eic hogt ddng mdi l i ddi tupng tidu diingcie ngudn lye. Chi phf sin phim nhu viy se lidn
quan ddn mdt qui trinh phin bd hai bude, diu tidn phin bd cho cie hogt ddng v i sau dd chi phf hogt ddng dugc phin bd vio eic sin phim, khich hing dya trdn sd lugng sin phim hoic nhu ciu khich hing, hoic sy tidu diing ngudn lye cua eic hogt ddng (Stapleton v i cie cdng sy, 2004).
Ndu nhu hd thdng chi phi truydn thdng dya trdn vide phin bd cic chi phf chungtheo sd lugng, thi ABC phin logi cic cgm chi phf theo hogt ddng trong td chuc doanh nghidp. Hon nOa, qua cic elp dd thu bic cua eic chi phf, ABC cho phdp cic nhi quin trj hidu rd hon vd nguydn nhin phit sinh chi phf v i dua ra quydt djnh chinh xic hon, giup eic nhi quin trj hidu khich hing nio sd cd khi ning sinh Igi v i khich hing nio khdng, lim ting Igi nhuin cho doanh nghidp (Dalei v i cic cdng sy, 2010).
Nhidu chuydn gia (Kaplan &
Ati<inson, 1998; Albu Albu, 2005;
Murphy v i cic cdng sy, 2005) nhin djnh ring ABC cho phdp phin tich Igi nhuin khich hing bing cieh so sinh eic ddng doanh thu vdi c i c chi phi djch vg lidn quan tdi khich hing hoic cic nhdm khich hing eg thd. Hogt ddng niy ddi hdi sy kdt hgp ciia kd toin v i ky ning marketingvi kdt qui
eua sy hgp t i c niy cd tiid l i mdt bidu dd, hOu ich cho quydt djnh quin IjJ'.
Hinh 3 cho tiily ring cd mdt sd cieh ttiyc cie doanh nghidP ed tiid sd hOu khich hing khi Igi. Khich hing (logi 4) cd tiid dd ding phge vg, nhung chi phf thip v i g i i tiilp. Bdn cgnh dd, khich hing d i t tidn (logi 1) ed tinh khi Igi cao vi doanh thu tiiu bii dip dugcgii phf khich hing. Albu & Albu (2005) cho ring c i c khich hing dd bj tdn ttiuong nhit (logi 2) l i nhting ngudi tgo ra doanh tiiu eao nhung ed chi phf phge vy thip. Cic doanh nghidp ndn ehii y die bidt ddi tugng niy, cin cic chinh sich chidt khiu v i cie djch vg die bidt dd giO hg trung thinh. Logi khich hing tiiu tu (logi 3) l i nhOng khich hing tgo ra ngudn tiiu ttilp v i lidn quan ddn chi phf khich hing cao.
Trong trudng hgp niy doanh nghidp phii xem xdt Igi c i c quy ti^inh ndi bd, eii thidn quy trinh sin xuit, v i dim phin Igi vdi khich hing vd qui ti-inh, didu kidn giao hing v i don d i t hing die bidt
Kmh ti-dn giiip chung ta nhin thiy c i c ddi t i c l i khich hing tdt nhit cho mgi doanh nghidp vi hp tgo ra Igi nhuin cao v i cQng trung thinh. Cic doanh nghidp phii chu y die bidt ddn khich hing "Sao" bdi vi hg tgo ra Igi nhuin eao nhung mire dO trung thinh cua hg l i tiilp. M i t khic, khich v ^ g la v i khich truydn thdngcd muc dd khi Igi thip. Trong trudng hgp niy doanh nghidp thudng xuydn phii phin tich c i c chi phf lidn quan dd phyc vy cho c i c ddi tugng niy. Tdm Igi, vide phin tich tinh k h i Igi cua khich hing cd tiid l i mdt qui trinh phii'c tgp nhung cd ttid cd mdt y nghTa Idn cho sy t i n g trudng Igi nhuin eua td chirc. Bing cieh kidm tra nhu c i u v i hinh vi khich hing, bing cieh thyc hidn hd thdng ti'nh gii theo ABC, doanh nghidp ed thd ting
dugc doanh thu ddi vdi khich hing, djnh dgng hd so c i nhin khich hing v i t i n g trudng Igi nhuin kinh doanh bdn vung.
6. KET LUAN
Thdng thudng, c i c doanh nghidp djnh hudng thj trudng phii cd hai mgc tidu chfnh: Mdt l i , d i p iing nhu c i u ciia khich hing bang cieh cung d p cho hg c i c sin phim v i djch vy phii hgp vdi mong mudn v i y6u c i u , v i hai
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la dip img nhu ciu ciia doanh nghiep bang vide thyc hidn he thdng quan trj khich hing, he thdng se tao ra Igi nhuin liu dai v i bdn vung.
Lam hii Idng khich hing mdi khd cdn lim mat thi rat dd. De cd hidu qua, CRM phai quan t i m den tat ca cic khu vuc chirc nang chfnh trong mdi td chii'c. Mdi td chuc phai t i p trung vio thiet kd v i phit trien cic sin pham kha Ipi vdi mdt d u true chi phf cd the chip nhgn dugc. Bd phin marketing va tieu thg se tuong t i c trye tidp vdi khich hang do vide thyc hidn cic chidn luge v i ky thugt de dgt mgc tidu kinh doanh. Bang each iing dung djch vu khich hing va cac hogt ddng hd trg, td chii'c cd the cai thidn v i duy tri mdi quan he tdt vdi khich hing, phai dip iing nhu d u eua tat ca khich hing mdt each nhanh chdng v i chfnh xic.
Di hd trg v i duy tri eic chu'c nang ehu ydu niy, cdng nghe thdng tin (IT) v i hd thdng thdng tin (IS) ddng mpt vai trd quan trpng. He thdng IT v i IS diy dii mdt mat ed the cho phdp thu thip dir lieu de xic djnh, duy tri hogc de thiet lip mire kha Igi khich hing, mat khic, IT v i IS l i cin thidt de truydn thdng v i
hgp t i c hidu qua giua cic chuc nang de cap tren day.
Hai bd phan quan trpng trong mdt hd thdng CRM la marketing va tieu thg,hd trg mdt cieh tdt nhat cho vide phin ti'ch tinh kha Ipi ciia khich hing, md ra mdt phuong phip mdi de danh g i i doanh nghidp, chf ra con dudng dan den chien luge ro ring cho sy tang trudng Igi nhuin. ABC la mpt cdng eg do luong d n thidt v i hidu qua dd phan ti'ch Ipi nhugn,hd trg nhi quan trj ra quydt djnh bang vide cung d p thdng tin tdt hon.
Tdm lai, he thdng CRM, he thdng ti'nh g i i ABC ddi hdi nhOng thay ddi vd van hda td chii'c, chfnh xic hon, can cd nhin thucdjnh hudng khich hing. Cam kdt thuc hidn CRMcua cie nhi quan 1^ cimg vdi nhin vidn l i mdt ydu td d n thidt de mang Igi g i i trj cho doanh nghidp va khich hang, ddi hdi sy luu
^ thudng xuydn cua cic nhdm vdi dgi didn cac bd phin tidu thu, marketing, v i cdng nghd sin xuat v i cdng nghd thdng tin.
That vgy, vide thuc thi mdt he thdng CRM la mdt hogt ddng tidu diing ngudn lye v i thdi gian, d n phai duge theo
ddi v i duy tri liu dii. Tuy nhidn, mdt hd thdng nhu CRM hOu dgng cho phit tridn nhOng hidu bidt eua nhi quin trj ddi vdi sin phim, khich hing hoic cie kdnh phin phdi, tfnh khi Igi khich hing, cho phdp cie nhi quin ti-j ra quydt djnh vdi thdng tin chfnh xic.
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