Abstract
After the World War II, companies have produced a low variety and mass production. Now people have enough items, so the companies cannot sell merchandises and they are necessary to have a view in the center of customer. As a result, CRM has lately attracted considerable attention. CRM (Customer Relationship Management) is a model for managing a company's interactions with current and future customers. Because many companies introduce CRM systems, they feel the cost performances to introduce CRM are unclear. This paper describes, developments of reference model for effects of CRM incorporated financial objectives and concept of BSC, and introduction and operation methodology of evaluations for effects of CRM using the reference model. The methodology includes SWOT analysis for CRM.