為因應激烈之市場競爭，企業需提供更優質之服務以滿足顧客需求，而CRM及顧客資本為一有效工具，能協助企業提升競爭力。惟面對不同之顧客型態，可能亦應發展出不同之顧客資本累積及CRM活動設計，以滿足顧客真實需求。故本研究在了解因顧客型態不同所導致之顧客資本及CRM活動重點各為何及是否有所差異。
本研究藉由深度訪談個案公司熟知行銷相關活動之高階主管，了解其針對不同型態顧客所設計之顧客資本指標重點及主要CRM活動，分析其異同做一探討，並輔以問卷發放，做為個案公司相關人員對於顧客資本指標的重要性認知之佐證。
研究結果驗證：(1)企業面對不同顧客型態所共同重視之顧客資本有八個因素構面，然其重要性程度略有差異，因素構面重要性程度達顯著差異者有三項。(2)企業所關注之顧客資本重點不同，會進一步影響其CRM活動重點及資源投入程度，而產生差異。

陳順宇，2004，多變量分析，第三版，華泰書局。
黃俊英，2000，多變量分析，台北：中國經濟企業研究所。
經濟部商業司，2000，1999年度台灣顧客關係管理運用現狀調查報告，電子商務導航，第2卷第13期（7月）：1-5。
資策會，2001，我國產業智慧資本先導性個案研究，財團法人資訊工業策進會分包學術機構研究計畫期末報告。
樓永堅、張愛華與楊朝旭，2005，分析及衡量指標之發展與測試：組織市場之觀點，智慧資本理論、政策與實務推廣四年計畫第二年度期末查核點報告，台灣智慧資本研究中心出版。
Berry, M. J. A., and G. S. Linoff. 2000. Mastering Data Mining: The Art and Science of Customer Relationship Management. New York: John Wiley & Sons, Inc.
Bontis, N. 1998. Intellectual capital: An exploratory study that develops measures and models. Management Decision 36(2): 63-76.
Bontis, N., N. C. Dragonetti, K. Jacobsen, and G. Roos. 1999. The knowledge toolbox: A review of the tools available to measure and manage intangible resources. European Management Journal 17(4): 391-401.
Boynton, A., and R. Zmud. 1984. An assessment of critical success factors. Loan Management Review 25(4): 17-27.
Buttle, F. A. 2001. The CRM value chain. Marketing Business (February): 52-55.
Chen, J., Z. Zhu, and H. Y. Xie. 2004. Measuring intellectual capital: A new model and empirical study. Journal of Intellectual Capital 5(1): 195-212.
de Pablos, P. O. 2002. Evidence of intellectual capital measurement from Asia, Europe and the Middle East. Intellectual Capital Measurement 3(3): 287-302.
Duffy, J. 2000. Measuring customer capital. Strategy & Leadership 28(5): 10-15.
Edvinsson, L., and M. S. Malone. 1997. Intellectual Capital: Realizing Your Company’s True Value by Finding Its Hidden Roots. New York: HarperCollins Publishers.
Fayerman, M. 2002. Customer relationship management. New Directions for Institutional research 113(Spring): 57-68.
Galbreath, J., and T. Rogers. 1999. Customer relationship leadership: A leadership and motivation model for the twenty-first century business. The TQM Magazine 11(3): 161-171.
Gibbert, M., M. Leibold, and S. Voelpel. 2001. Rejuvenating corporate intellectual capital by co-opting customer competence. Journal of Intellectual Capital 2(2): 109-126.
Hansotia, B. 2002. Gearing up for CRM: Antecedents to succesful implementation. Journal of Database Marketing 10(July): 121-132.
Hobby, J. 1999. Looking after the one who matters. Accountancy Age (October): 28-30.
Hoots, M. L. 2005. Customer relationship management for facility managers. Journal of Facilities Management 3(4): 346-361.
Kalakota, R., and M. Robinson. 1999. E-Business: Roadmap for Success, 1st Ed. Addison-Wesley Professional.
Kaplan, R.S., and D.P. Norton. 1996. The Balanced Scorecard – Translating Strategy into Action. Boston, MA: Harvard Business School Press.
Kolsky, E. 1999. Banks square off over internet domain names financial institutions take cyber-squatters and slanderers to court. Bank Technology News 13(12): 22-32.
Leidecker, J. K., and A. V. Bruno. 1984. Identifying and using critical success factors. Long Range Planning 17: 23-32.
Mavrinac, S., and T. Siesfeld. 1998. Measures that matter: an exploratory investigation of investor’s information needs and value priorities. OECD
McKenzie, R. 2001. The Relationship-based Enterprise: Powering Business Success through Customer Relationship Management. McGraw-Hill companies, Inc.
O’Malley, J. F. 1997. From perception to delivery. Marketing News 31(22): 20-21.
Peppers, D., M. Rogers, and B. Dorf. 1999. Is your company ready for one-to-one marketing? Harvard Business Review 77(1): 151-160.
Reicheld, F., and W. Sasser. 1990. Zero defects: Quality comes to services. Harvard Business Review 68 (September-October): 105-111.
Reinartz, W., M. Krafft, and W. D. Hoyer. 2004. The customer relationship management process: Its measurement and impact on performance. Journal of Marketing Research 41(3): 293-305.
Rockart, J. F. 1979. Chief executives define their own data needs. Harvard Business Review 57(2): 81-93.
Saint-Onge, H. 1996. Tacit knowledge: The key to the strategic alignment of intellectual capital. Strategy & Leadership 24(2): 10-14.
Songini, M. L. 2001. Users mix and match when it comes to CRM. Computerworld 35(17): 12-14.
Stewart, T. A. 1997. Intellectual Capital: The New Wealth of Organizations. New York: Doubleday.
Sveiby, K.E. 1989. The Invisible Balance-Sheet. Affaersvaerlden/Lsdarskap, Stockholm.
Sveiby, K. E. 1997. The intangible asset monitor. Journal of Human Resource Costing and Accounting 2(1): 73-97.
van Buren, M. E., 1999. A yardstick for knowledge management. Training & Development 53(5): 71-78.
Yin, R. K. 1994. Case Study Research: Design and Methods, 2nd Ed. Sage Publications.