本文旨在以個案供應商2007 年1 月至 2010年12月間往來之860家企業客戶為研究 對象，針對食品原物料供應商（以下簡稱 供應商）營業績效影響要因之銷貨毛利、 總購買量、交易密集度等三項營業績效指 標，導入多元迴歸模型進行實證分析。研 究發現，購買產品品項、企業客戶關係維 護成本、信用寬限期間及企業客戶規模與 三項營業績效指標呈現顯著正向關係，主 要購買產品之銷售排名則呈現顯著負向關 係。除考量產品訂價策略、產品來源、風 險規避與客戶產業屬性等方面，建議個案 供應商經營者針對高忠誠度、財務狀況較 佳的企業客戶提供差異化策略外，積極尋找國外原物料來源，以及針對未來較具潛力產業別的冰品及生技業之潛在客群提升服務品項，此亦為營運管理之關鍵績效指標。

This paper aims to analyze the main influencing factors on three business performance indexes: gross profit, total purchasing, and trade intensity from 860 corporate customers of the study case, the food ingredient supplier (the case supplier) from 2007 to 2010. This paper develops the multiple-regression model to conduct the empirical analysis. The results show that the three performance indexes are significantly positively correlated with the purchased item, maintenance cost of customer relationship, credit grace period, and customer scale. However, they are significantly negatively correlated with the sales ranking of main purchased products. Besides pricing, product source, risk aversion, and customer attribute, this paper can provide a reference for the case supplier to offer different strategies to the customers with high loyalty and a good financial situation. The case supplier can also set up its operating performance management on aggressively outsourcing and building up its business with potential customers on the ice and biotech industries which are also key performance indexes of business operational management.