知名企業如蘋果與谷歌能透過蒐集使用者的資訊並販售廣告、在 APP Store 、 iTunes 上販售服務與產品，而在消費者消費的過程中獲利。然而上述提及的這兩家都是 B2C 的產業，他們獲利的方式是否也能應用在 B2B 呢？ 晶片製造商英特爾公司 (Intel Corporation) 為世界上盈餘最高的B2B半導體公司，半導體產業是現今世界上產值極高的一個產業。因此本文利用英特爾的個案作為典型的 B2B 企業研究個案。 本研究希望藉由產業經濟學派、交易成本經濟學派、資源基礎論學派三種策略管理的學說，並藉由以生產過程為基礎的獲利策略以及以消費過程為基礎的獲利策略，分析英特爾在中央處理器這項產品的獲利策略。 而經由本研究的探討，發現英特爾的獲利策略可以從其獨特性資源如何建立競爭優勢與進入門檻並提高消費者的移轉成本；相對較低的交易成本讓英特爾獲得成本優勢；五力分析所得出的良好定位以及消費者在英特爾價值鏈上的連結做出發。 最後回顧了三個主流的策略管理學術理論，得出以下兩個結論：1、以消費過程為基礎的獲利策略可以用於 B2B 企業當中，2、英特爾同時透過生產過程為基礎（研發能力與生產經驗）以及以消費過程為基礎（行銷活動與品牌形象）的獲利策略」建立起優良的中央處理器競爭優勢。期許後續研究可以朝向英特爾在轉型後是否能持續建立競爭優勢做分析。 / Successful corporations such as Apple and Google can earn revenue through to the consumption process like selling advertisement after collecting users’ data, selling service or product on the APP Store and iTunes. Nevertheless, both the cases are B2C corporations. Can the same profiting strategy be applicable to B2B corporations? Intel Corporation, which is an integrated device manufacturer, is the largest B2B semiconductor corporation in the world. The semiconductor industry is one of the most valuable industry. Therefore, this research will test the hypothesis based on Intel’s case. This research will employ Industrial Economics, Transaction Cost Economics and Resource-Based View theory from the perspectives of the Production Based Appropriation and Consumption Based Appropriation to analyze the profiting strategy of Intel’s central processing unit product. We find that controlling key resources, lowering transaction costs and occupying fine position all contribute to the success of Intel’s profiting strategy. In addition, we have two conclusions. First, Consumption Based Appropriation can be applicable to B2B corporations. Second, Intel builds its competitive advantage through both Production Based Appropriation and Consumption Based Appropriation strategy.