過去傢俱業的產業價值鏈，大多採取專業分工模式。近年來，傢俱業整體產業經營環境開始產生轉變，導致國內傢俱業的外銷市場受到嚴重威脅，更重要的是，隨傢俱產業逐漸走向高級化、精緻化及多樣化，傳統廉價大量生產模式的傢俱業，已漸漸被取代。因此，台灣傢俱業者已逐漸體認到技術整合與技術升級的重要性。近來許多傢俱業者開始紛紛從專業分工模式，轉為朝向上、下游整合的經營模式，從專注少樣多量轉為多樣少量的生產模式。個案公司在本身資源相對不足的情況下，再加上為了加速回應市場變化的速度，以及提高對消費者的服務價值，即藉由虛擬垂直整合模式，間接減少消費者交易成本，策略性的採取上、下游虛擬整合模式，提供全方位的整合性服務。本研究即探討個案公司如何架構更具彈性的新興商業模式，有效進行產業價值鏈的整合，架構一個整合各方資源的虛擬平台，維持經營彈性，同時探討虛擬垂直整合模式的可行性及成功要素。 / The value chain of furniture mostly appears professional job assignment in the past years. Recently, furniture industry changes in operating environment caused export market to be seriously threatened. Furniture industry had transferred mass production mode into sophistication and diversity. Therefore, Managers with furniture industry have become conscious that technology integration and upgrades are very importance. Besides, many managers transferred specialization mode into up-and downstream integrated business model. In this paper, the case company which is relative shortage of resources adopts up-and downstream integrated business model to provide total solution services in order to response to changes in the market. The paper discusses the issue of how to build up a new business model, integrate value chain and creative a resources pool of virtual platform. Finally, the feasibility and success factors of virtual vertical integration are also discussed.