随着旅游业的发展、信息技术的进步以及互联网的普及，在线旅游业得到迅猛发展，在线预订旅游产品日益成为我国消费者重要的消费方式。虽然我国在线旅游保持较高的发展速度，但其在旅游业中的渗透率并不高，发展空间巨大；同时，随着智能手机的进一步普及，在线旅游将逐渐由互联网转向移动互联网，这将为在线旅游行业提供更大的发展空间。与此同时，我国在线旅游行业正陷入产品同质化、相互模仿、价格战等恶性竞争境地，不良的竞争模式既不能满足顾客的真正需求，也无法实现企业的价值。经济及社会的发展，使得顾客的角色发生了根本的转换，顾客不再是被动的消费者，他们对于产品和服务的要求更加多变、苛刻和个性化，顾客从价格敏感逐渐转变为价值敏感，差异化的产品或服务比单纯的低价更能体现顾客价值。面对前所未有的竞争压力，企业只能通过创新和差异化经营来吸引新顾客、留住老顾客并赢得持续竞争优势。在此背景下，在线旅游企业应该转换经营思路，走出“价格战”的低端竞争困局，用差异化经营为顾客提供更大的价值，并实现和提升企业自身的价值。本书的目的是揭示并论证在线旅游企业差异化与其经营绩效的内在联系，并提出在线旅游企业实施差异化战略的策略建议，以期指导在线旅游企业的战略实践。本书在总结和梳理前人研究成果的基础上，首先分析了在线旅游企业差异化的性质和优势。同时，提出了顾客价值的内涵及其主要内容，并对在线旅游企业顾客价值进行了具体分析，提出了在线旅游企业顾客价值包含产品价值、成本价值、服务价值和情感价值四个方面的观点。在此基础上，从理论上分析了差异化与在线旅游企业经营绩效的内在联系，构建了顾客价值导向的差异化与在线旅游企业经营绩效关系的理论模型。通过借鉴现有的量表，结合在线旅游企业的实际情况，并运用深度访谈法，经过访谈小组反复讨论、修订和补充等严格的过程，形成了本书最终的测量量表。本书采用3种数据收集方式，选取北京、上海、南京等7个调研地域，共回收有效问卷320份。然后运用统计分析软件，遵循科学的研究程序，对收集的数据进行实证分析，通过建立结构方程模型，检验了顾客价值导向的差异化对在线旅游企业经营绩效的影响路径。在理论分析和实证研究基础上，本书得出以下结论：(1)差异化的优势来源于差异化对顾客价值的创造和企业对差异化成本的控制。差异化的收益产生于差异化创造的顾客价值，进而由顾客创造企业绩效；差异化的优势还体现在企业对差异化成本的控制，虽然，差异化可能会导致成本的增加，而在现代社会，随着信息技术的应用，差异化也并非意味着成本的必然增加，通过一些新型技术，企业完全可以在差异化的同时实现低成本。因此，差异化优势来源于差异化的收益大于差异化的成本。(2)差异化从产品价值、成本价值、服务价值和情感价值四个方面对顾客价值施加影响。本书结合前人研究成果，提出了差异化对顾客价值影响的四个维度：产品价值、成本价值、服务价值和情感价值。本书认为，差异化对顾客价值的影响，首先，体现在产品的功能、质量等产品要素对顾客产生的独特价值体验；其次，表现在顾客能够以比较合适的价格购买到超值的产品或服务，顾客感知成本支出与利益获得之间的比例降低，即为成本价值；再次，差异化注重为顾客提供全方位服务，以服务增强价值体验，因此差异化会影响顾客感知服务价值；最后，差异化对品牌、企业形象等方面具有提升作用，同时差异化更加注重培养与顾客的情感联系，因此，差异化会增加顾客感知的情感价值。(3)差异化对顾客价值具有正向影响作用。本书用产品价值、成本价值、服务价值和情感价值四个维度来度量顾客价值。实证研究结果表明，差异化对顾客价值的四个维度均有正向影响作用，且都达到显著水平，但影响程度不同。影响程度从高到低依次是：产品价值、服务价值、情感价值、成本价值。这意味着，首先，产品满足独特价值需求的能力是顾客最看重的；其次，与提供产品相对应的服务，良好的服务对增强顾客满意具有重要作用；再次，企业品牌、企业形象、顾客关系管理、鼓励顾客参与等方面的差异化，能够激发顾客对企业价值的认同，从而对企业产生独特的情感依赖和品牌忠诚；最后是差异化对顾客感知成本价值的影响充分说明，差异化并非意味着成本的必然增加，合理地控制差异化的成本，同样可以为顾客创造物超所值的价值体验。(4)顾客价值对企业经营绩效具有正向影响作用。实证研究结果表明，以产品价值、成本价值、服务价值和情感价值度量的顾客价值对用销售增长率、利润增长率和市场占有率三个指标度量的企业经营绩效具有正向影响作用，且达到显著水平。研究结果说明，能够满足顾客需求的产品功能、质量等方面是促进顾客产生购买行为的主要因素；而当顾客对于企业的理念与形象产生价值认同时，顾客对于企业及其提供的产品具有较强的品牌依赖感，最终将获得的情感价值转化为企业价值；服务具有较强的价值增长作用，会增强顾客满意、产生顾客忠诚，然后由获得了价值增值的顾客为企业创造经营绩效；当顾客感觉购买到的产品价格合理、具有较高性价比的时候，顾客就获得了成本价值，追求高性价比的购物经历是消费者的共性，会促进顾客不断为企业创造价值。(5)顾客价值在差异化战略与企业经营绩效之间起中介作用。实证结果表明，产品价值、成本价值、服务价值及情感价值在差异化战略与企业经营绩效之间均起到部分中介作用。这说明，企业差异化必须以顾客价值为导向，不能体现顾客价值的差异化不会对企业创造价值。而顾客价值具有多维性，企业差异化战略创造企业经营绩效的能力，来源于差异化创造顾客价值各维度的能力。在实证研究结论基础上，本书从在线旅游企业实施差异化战略的路径以及差异化的成本控制两个方面提出在线旅游企业差异化战略的构建策略。具体来说，本书从产品差异化、服务差异化和情感要素差异化三个方面提出了在线旅游企业差异化的战略路径。从利用信息技术化解管理成本，创新商业模式缩减企业成本，构建战略联盟降低竞争成本，应用新型营销手段降低营销成本四个方面提出了在线旅游企业差异化的成本控制策略。本书的创新之处主要表现在以下四个方面：(1)构建了基于顾客价值的差异化对在线旅游企业经营绩效的影响机理模型并进行了实证检验。本书在深度分析差异化优势形成机理、顾客价值及差异化对顾客价值影响基础上，构建了“差异化战略—顾客价值—企业经营绩效”的理论模型，并以在线旅游企业为研究对象，对构建的理论模型进行了实证检验。在研究内容上，丰富了竞争战略和顾客价值的理论框架；在研究对象上，选择新生代的在线旅游企业作为研究对象，突破了传统，具有一定的实践创新性。(2)拓展了顾客价值结构维度。本书在以往学者对顾客价值研究基础上，将顾客价值划分为产品价值、成本价值、服务价值和情感价值四个维度，并改变了以往的研究将成本设置为顾客价值的反向影响关系的做法，将成本“价值化”。(3)编制了研究测量量表。在借鉴国内外关于差异化战略、顾客价值、企业经营绩效研究成果基础上，结合在线旅游企业的实际情况，并利用深度访谈法，开发了本书的测量量表，并对量表进行了信度和效度检验。新的量表的开发在一定意义上推进了企业竞争战略和顾客价值的相关研究，对研究在线旅游企业的战略实践具有一定的现实意义。(4)提出了顾客价值导向的在线旅游企业差异化战略的构建策略。本书结合实证研究结果，从在线旅游企业实施差异化战略的路径以及差异化的成本控制两个方面提出在线旅游企业差异化战略的构建策略。这些策略建议对于指导在线旅游企业实施基于顾客价值导向的差异化战略具有现实意义。 关键词：顾客价值　在线旅游企业　差异化战略

With the popularization of tourism development，the progress of information technology and the Internet，online travel industry has been developed rapidly，online tourism products in China is increasingly becoming an important consumption patterns of consumers.Although online tourism in China has maintained a high growth rate，but the penetration of online tourism in tourism industry is not high，it has a huge space for future development； at the same time，along with the further popularization of intelligent mobile phone，online tourism will gradually turn from the Internet to the mobile Internet，which will provide greater space for development of online travel industry.However，at the same time，the online travel industry in our country is in the homogenization of products，mutual imitation，vicious price war competition situation，bad competition mode can not meet the real needs of customers，and it can not realize the value of the enterprise too.As the development of economy and society，the customer’s role has changed fundamentally，customers are no longer the passive role of consumers，their need for products and services are more changeable，harsh and personalized，and they are from price sensitive gradually to a value sensitive，so differentiated products or services can reflect customer value more than just low price.Facing the unprecedented pressure of competition，only through innovation and differentiation，the enterprise can attract new customers and retain old customers and win the competitive advantage finally.In this context，the online travel enterprises should change management ideas，be out of the“price war”low－end competition dilemma，provide more value for customers and enterprise itself with differential operation.The purpose of this study is to reveal and demonstrate the interrelationship of the online travel enterprise differentiation strategy and its performance，and to propose implementation tactics of differentiation strategy of online tourism enterprises，it will be in order to guide strategic practice of online tourism enterprises.Based on summarizing and analyzing on the results of previous studies，this paper first analyzes the properties and advantages of online tourism enterprises differentiation.At the same time，it puts forward the concept of customer value and its main content，and analyzes the customer value of online travel enterprise in detail，this paper puts forward that the customer value of online travel enterprise includes four aspects，which are product value，cost value，service value and feeling value.On this basis，the paper analyzes the relationship of differentiation and performance of online tourism enterprises from theory，constructs the theoretical model for the relationship between the customer value oriented differentiation strategy and its performance of online travel company.Based on the existing scale，combined with the actual situation of online tourism enterprises，and using the way of depth interview，through strict process of the interview team discussion，amendments and additions repeatedly，this paper forms the final research measure table.This study uses 3 data collection methods，chooses Beijing，Shanghai，Nanjing and other 7 research areas，and it collects a total of 320 valid questionnaires.Then through using SPSS 17 and AMOS 17 statistical analysis software，and following the scientific research process，this paper makes an empirical analysis and through the establishment of structural equation model，it analyzes the path of impact of customer value oriented differentiation strategy and its performance of online tourism enterprises.Based on theoretical analysis and empirical research，this study draws the following conclusions：(1) The advantage of differentiation strategy comes from the customer value created by differentiation and low cost controlled by enterprise itself.The revenue of differentiation strategy is generated from the customer value created by differentiation，and then the customers create business performance； the advantage of differentiation strategy is also reflected the cost control of the enterprise，although differentiation strategy may lead to increased costs，but in the modern society，with the application of information technology，the differentiation strategy does not mean that the cost will increase inevitably，enterprises can also re-alize low cost when carrying out differentiation strategy through a number of new technologies.So，the advantage of differentiation strategy comes from that the revenue created by differentiation strategy exceeds the difference of cost.(2) The differentiation strategy has influence on customer value from four aspects，which are product value，cost value，service value and feeling value.Connected with the research findings by predecessors，this paper puts forward four dimensions of impact of differentiation strategy on customer value：the products value，cost value，service value and feeling value.The view of this article is that the product elements including product function and quality is the first effect which is effected by the differentiation strategy； secondly，the customer value is in the super value product or service which purchased by customer with appropriate price，and so the comparison between customer perceived cost and benefits is to reduce，which is the customer cost value； thirdly，the differentiation strategy emphasizes to provide customers with a full range of services，it enhances customer value experience with good services，so the differentiation strategy can influence customer perceived service value； finally，differentiation strategy is important for the brand and corporate image promotion，and meanwhile the differentiation strategy pays attention to the cultivation of the relationship with customers and corporate，therefore，differentiation strategy can increase customer perceived feeling value.(3) The differentiation strategy has a positive effect on customer value.This paper measures customer value with four dimensions，which are product value，cost value，service value and feeling value.The empirical results show that，the differentiation strategy has positive influence on the four customer value dimensions，and the extent of influence all reaches the significant level，but the degree is different.The influence degree from high to low is product value，service value，feeling value and cost value.This means that the ability the product itself to meet the unique needs of customer is most important； and secondly，it is the corresponding service，good service has important role on customer satisfaction； thirdly，it is the difference of brand，corporate image，customer relationship management，which can stimulate customer identification to the value of the enterprise，so make the customer create an unique emotional dependence and brand loyalty to enterprise； last，differentiation strategy doing effect on customer perceived cost value shows that differentiation strategy does not mean that the cost will increase inevitably，with reasonable control of the cost，it can also create super value for customer.(4) Customer value has a positive effect on business performance.The empirical results show that，the customer value measured with product value，cost value，service value and feeling value has a positive effect on business performance which is scaled with sales growth，profit growth and market share，and the degree reaches significant level.Research results show that：the product function and quality which meet the customer needs is the main factor to promote customer purchase behavior； when customer has value identity with the idea and image of enterprise，the customer will produce a strong brand dependence for enterprise and their products，and the customer will eventually get the feeling value into the value of enterprise； service has strong action of value increase，it will enhance customer satisfaction，customer loyalty，and then the customer who get value increase will create performance to business； when customer buys products at reasonable prices，and it is high cost－effective，and then the customer can get cost value，the pursuit of cost－effective shopping experience for consumers is common，which will promote the customers continue to create value for the enterprise.(5) Customer value plays a mediating role between the differentiation strategy and business performance.The empirical results show that，product value，cost value，service value and feeling value plays a partial mediating role between the differentiation strategy and business performance.It shows that the differentiation strategy must be oriented by the customer value，it will not create value to the enterprise when the differentiation strategy can not reflect the customer value.And customer value is multi－dimensional，the ability of differentiation strategy to create business performance comes from the ability of differentiation creating various dimensions of customer value.Based on the empirical results，this study proposes measures of differentiation strategy of online travel enterprise from two aspects：discuss the path of implementing the differentiation strategy and control the cost of differentiation. Specifically，the study proposes strategy path from three aspects of product differentiation，service differentiation and feeling factors differentiation of the online tourism enterprises differentiation strategy.And this paper proposes four ways to control cost，which are，controlling management cost through the use of information technology，reducing business cost through business model innovation，reducing competition cost through constructing strategic alliance and cutting down marketing cost through applying new marketing means.The innovation of this research mainly displays in the following four aspects：(1) This paper constructs the mechanism model of differentiation strategy oriented by customer value acting on the online tourism business performance and does empirical test to examine it based on the depth analysis of the formation mechanism of differentiation advantage，customer value and differentiation effect on customer value，this paper constructs the theoretical model of“differentiation strategy－customer value－business performance”，and with the online travel business as the research object，it does empirical test for examining the theory model.In research content，this paper enriches the theoretical framework of competitive strategy and customer value； on the object of study，this paper chooses the new generation of online tourism enterprises as the research object，it breaks through the traditional practice，and has certain innovation.(2) This paper expands the structure of customer value dimensions.Based on the previous studies of customer value，this paper divides customer value into four dimensions of product value，cost value，service value and feeling value.And it changes the past research way that makes cost as the reverse effect of customer value，on the contrary，make it“the cost value”.(3) This paper proposes measurement scales.On the basis of a differentiation strategy，customer value and business performance research achievements at home and abroad，combined with the actual situation of online tourism enterprises，through using the depth interview method，the paper develops the measurement scale of this research，and then test the reliability and validity of the scale.The development of the new scale will promote the research on business competitive strategy and customer value in a certain sense，and has a cer-tain practical significance to study strategic practice of online travel company.(4) This paper puts forward the tactics of online travel company in the customer value oriented differentiation strategy.Based on the empirical results，this study proposes measures of differentiation strategy of online travel enterprise from two aspects：discuss the path of implementing the differentiation strategy and control the cost of differentiation.These tactics have the practical instruction significance for the implementation of differentiation strategy based on customer value in online travel company. Key Words： customer value； online travel business； differentiation strategy