本研究以台灣、大陸及日本的觸控產業為主要的研究對象，依據邱志聖(2010)提出的4C策略行銷作為理論的架構，並依據AHP分析模式，將4C設定為目標構面，並同時展開評估準則，依據不同的對象－整體觸控產業、專業型觸控廠商、垂直整合型廠商及水平多角化廠商作出4C整體及個別交叉比較矩陣的分析，以分析出目標構面及評估準則的相對權重，以作為有效行銷策略的制定。　 其中整體觸控產業及專業型觸控廠商在4C行銷構面的權重及一致性較高，行銷策略運用的順位（由大到小）分別為：道德危機成本(C3)、專屬陷入成本(C4)、單位效益成本(C1)以及資訊搜尋成本(C2)。 就個別廠商類型之行銷評估準則的權重分析來看，仁慈同理心、降低總生產成本及產品專屬資產都是相對權重比較高的項目。尤其是整體觸控產業、專業型觸控廠商和垂直整合型廠商都是將仁慈同理心列為最重要的行銷評估準則；而水平多角化廠商則是比較特殊的，將產品定位列為最重要的行銷評估準則。 另外，專業型觸控廠商相當重視信守合約的承諾及提升買方效益。重視信守合約的承諾主要是因為客戶對產品的規格要求很高，若是能承諾完全達到客戶的要求，或是超過客戶的期望，這對未來長期合作均有明顯的幫助。而提升買方效益則主要是以產品定位在高品質及技術領先的領導觸控廠商為主，這與降低總生產成本為主要行銷評估準則的成本導向的觸控廠商是完全不同的行銷策略。 垂直整合型廠商則是特別加強與客戶之間要建立有效人員專屬資產。因為此類型廠商主要是延伸既有LCD合作關係上，再逐次增加觸控面板的合作商機，因此建立在既有的高層主管之間的人員專屬資產是最有效的行銷策略。 而水平多角化廠商則是採取比較特殊的行銷評估準則，將產品定位列為最重要的行銷評估準則。強調可以整合現有客戶端的觸控既有的產品規格與水平多角化觸控廠商的產品作一定程度的結合，以建立廣義的產品專屬資產。 / This research to Taiwan, China and Japan of touch panel industry for research of object, according to Professsor Jyh-Shen Chiou (2010) proposed of 4C strategic marketing as theory of schema, and according to AHP analysis model, will analylze the object and criteria for marketing target, and while started assessment to different of touch panel industry including professional touch panel manufacturers, vertical integration manufacturer and horizontal diversification manufacturers to made 4C overall and the individual cross compared matrix of analysis together with the assessment guidelines of relative weight,　 To serve as an effective marketing strategy formulation, overall touch panel industry and professional touch manufacturers in the higher weight and consistency of 4C marketing perspective, marketing strategies using the sequence (from large to small) are as follows: cost of moral hazard(C3), cost of specific asset(C4), unit cost/utility(C1), and cost of information search(C2). The weight of individual manufacturers guidelines for assessing types of marketing analysis, benevolence , reduce the total cost, and product specific asset are the highest weight of assessment criteria. Especially the whole touch panel industry recognizes benevolence as the most important assessment criteria level. Horizontal diversification manufacturers are quite special to keep product positioning as the most important marketing assessment criteria. In addition, the professional touch manufacturers attach considerable importance to honor its contractual commitments (can do) and increasing utility of the buyer. Attention to honor its contractual commitments is mainly because of the high customer specifications, to undertake to fully meet the customer's requirements or exceed our customers ' expectations, which had obvious help for future long-term cooperation. Vertical-integration manufacturers are particularly strengthened with customers to establish an effective personnel specific asset because this type of firms mainly extends on both LCD partnership, again increasing cooperation between the touch panel, a major marketing strategy can build on existing senior management staff between exclusive is the most effective. Horizontal diversification manufacturers are taking product positioning as the most important marketing assessment criteria to establish a broad product-specific assets.

本研究係透過實地訪談並搭配以往文獻進行歸納，藉由瞭解企業進行多角化之動機、所採行之策略類型以及所搭配之進入方式，進而探討多角化經營如何影響智慧資本之蓄積及具體管理制度為何，以期對多角化營運之企業在資源之掌握與管理上作一參考。本研究係依據個案分析之結果，提出以下三項結論以回應研究問題，同時根據研究發現陳述相關建議，最後提出研究限制與未來研究之方向。 一、多角化動機會影響策略類型之選擇，且會搭配適合之多角化進入方式。 二、採取不同之多角化策略及進入方式，所重視之智慧資本項目不盡相同；而無論採取何種策略及其進入方式，所共同重視之項目為人力資本之「員工專業技能」、「向心力」，流程資本之「營運流程」、「創新流程」與「組織彈性」，創新資本之「創新投入」，關係資本之「策略夥伴」，共計七項。 三、針對不同的多角化策略及其進入方式下所重視之智慧資本，企業應採取適當之管理制度予以蓄積與維護，使其得以有效發揮效益。 / This research is primary to provide some references on resource control and management for enterprises which are diverdified or will diversify. By realizing the motivation, types of strategy, and the matching modes of entry for diversification by field interviews and based on previous literature, the study discusses how diversification affects the accumulation and pratical management system of intellectual capital. According to the result of case analysis, the research claims three conclusions in response to the research questions. meanwhile, we also propose some relevant suggestions, and state research limitation and direction in future. 1.The motivations would affect the types of strategy for diversification, and enterprises will choose appropriate modes of entry. 2.Within different diversification strategies and matching modes of entry, the emphasized intellectual capital items will be different. This study finds no matter what strategic types and modes of entry adopted, the common emphasized intellectual capital items include employees’ professional competence and centripetal force in human capital, operating process, innovative process, and organizational elasticity in process capital, innovative input in innovation capital, and strategic partnership in relational capital. 3.For different diversification strategies and the matching modes of entry, all enterprises should adopt appropriate management system to accumulate and maintain the important intellectual capitals, so that they could achieve remarkable success.