面臨大陸房地產泡沫化的高度競爭複雜環境下，如何精算作業成本利潤來增加顧客專案管理成功的機會，篩選優質顧客，提升顧客價值俾創造長期雙贏關係，是當前建築設計業者亟待解決的重要課題。本個案描述結建民防公司如何克服挑戰成功實施「作業價值管理（AVM）」系統，整合原因與結果之資訊，打開顧客專案服務價值的黑盒子，並經由篩選合適的有價值顧客，為公司長期發展奠定穩固的根基。本個案為田野個案，從實際案例中讓學生瞭解並學習AVM相關理論的重要概念，另外透過AVM所產出的資訊，對顧客不賺錢問題與顧客區隔管理提出改善建議，最後在討論過程中釐清管理顧客價值的利弊得失。

Under difficult and competitive market conditions, improving the efficiency of customer project service value and determining how to precisely obtain the cost and profit information of each project are primary concerns for the construction industry. This enables the selection of valuable customer, creation of customer value, and establishment of long-term win-win relationships. This case study describes how activity value management (AVM), a management accounting system, efficiently integrated the causal relationships of management information for Jiejian Minfang (JJMF) and revealed customer project service value by using valuable customer selection mechanisms to develop the longitudinal foundation of JJMF. The findings can helps students to understand and examine AVM for practical application and use the information generated through AVM to accurately distinguish profit- or loss-yielding customers, thus providing the optimal solution for the selection of valuable and profitable customers.