現今企業處於市場技術精進與成熟的環境下，邁入了微利時代，爲因應激烈的競爭，乃以消費者需求爲主要經營核心，在個人化需求大爲提升之同時，營運成本亦隨之提升。台灣地區中小企業林立，如何有效運用資源以達效用最大化，是企業必須抉擇與進行顧客行銷之重點。本研究針對中小企業的特質，擬定適合之程序（模式）及分析工具，對顧客依其重要性進行區隔（分群），主要目的在於尋找出具高度貢獻之顧客群，作爲企業行銷或服務的主要對象。個案J公司主要生產TPU產品，近年來營業額雖大幅提升，但利潤卻未同步增長。訪談發現該公司有存貨過高、倉儲空間不足和廢料處理等問題，進行診斷後確認問題癥結在於少量多樣的接單模式。在生產成本考量和生產作業暫時無法改變的情況下，擬就顧客關係管理先行改善，利用「顧客獲利性」的觀點進行二階段的問卷調查。首先運用灰色統計法由第一階段的調查資料篩選出關鍵評估指標，進行因素分析後將第二階段的調查資料以層級分析法導出權重，最後經由J公司近年來的顧客交易記錄計算出顧客獲利性總分，再以ABC重點分析的觀點將顧客區隔爲三群，依不同的重要性擬出適當的顧客服務策略，作爲顧客關係管理參考之依據。

With the technology being more mature, firms are forced to face more meager profits. In order to increase its competitive ability, the firm takes consumer demand as a main management strategy. As demand increases, the cost of operation also goes up. Taiwan has many small and medium-sized enterprises. How to utilize the limited resources more effectively, the enterprise must choose to carry out the key point, which is customer marketing. We draw up the analytical procedure according to the characteristics of each small and medium-sized enterprise. For each business, we also classify its customers based on their contribution to the business profits. The main purpose is to find the target customer group, with high contribution to profits, of marketing and customer service. J corporation is a middle-scale manufacturing firm producing Thermoplastic Polyurethane (TPU). In recent years, due to the increase in market demand, the firm's sales volume grows significantly, but the profits do not have the synchronized growth. After analyzing the operation of this company, we find that its stock level is too high, warehousing space is insufficient, and the waste treatment is costly. In view of the fact that the firm cannot improve its production operation in a short time period, this research focuses on analyzing the firm's customer profitability with questionnaire surveys. We first employ Gray Statistics to select the key evaluation criteria. Then we use Analytical Hierarchy Process (AHP) to derive the weight for each criterion and calculate the total profitability score for each customer. We further employ the ABC selective analysis to segment the customers and draw up the customer service strategy.