個案公司X公故司是一家傳統的製作業，生產電動機（馬達）主要零件，本研究目的在嘗試為個案公司建立客戶評分表，期能找出解決資源配置的方法，以提升績效，並創造競爭優勢。本研究根據九個重要構面，建立了客戶評分表，並據以分析，分析後主要發現四家主要客戶最近三年的銷售額與毛利率之季節性波動，並嘗試加以「削峰填谷」或「平準化」。 本研究建議在經過實務應用並逐步調整後，能使此一客戶評分表將有效發揮預期之功效。;This study tries to build a customer rating table. Based on the table, hopefully, the company will be able to more effectively allocate its resource, thereby enhancing its performance and creating its competitive advantage. This study sets up a table based on nine critical dimensions and analyzes the seasonality of the four main clients according to their total sales and gross profit margin in the past three years, and tries to make load shifting to mitigate the seasonality. After being put into use and made adjustment, the table is expected to achieve its function.
