隨著全球科技迅速發展及國際化競爭的日益升高，競爭型態已由過去個別廠商間的競爭轉變為整體供應鏈體系間的競爭，運用企業間綿密的協同合作關係來強化整體供應鏈的團隊競爭力，已是企業在面對產業競爭的生存之道。本研究以一家國際品牌的電腦品牌商為個案研究的對象，主要在探討企業的新產品開發協同設計策略及如何選擇合作夥伴。本研究透過文獻探討新產品開發流程、產業分析與產業價值鏈的理論、與策略形態法，再透過資料收集與個案公司人員訪談，來分析個案在新產品開發活動價值單元及不同階段的合作模式以了解個案公司新產品開發的協同設計策略、執行狀況與策略夥伴的合作模式。 經由分析本個案，本研究發現地理位置、能力與資源、產品策略與新產品開發流程的複雜度會影響策略合作夥伴的選擇與新產品開發協同設計的合作模式。 / In response to the rapid changing of the technology and market, firms intend to choose the perfect-fit suppliers to be the strategic partner to build their own ECO system. This study aims to explore the corporate’s strategy in collaborative research and development and strategic partner selection- a case study for an international branding PCs company. This study starts with literature review of the new product development, industry analysis, value chain analysis and strat-egy posture analysis. To understand a firm’s strategy selection, I conduct multi-ple interviews with key members of the company regarding key activities of the new product development and collaborative development model at the stages. Through the analysis of this case study, the study found that the geography, ca-pability and resources, a firm’s marketing strategy and complexity of new product development process are the key factors to the choice of strategic partner and the model of collaborative research and development.

Background: The needs of the consumers seem to develop at the same rate as the technology advancements and put more pressure on firms to produce new and innovative products at a faster pace. Research has shown that external sources can have a significant effect on the firms’ innovation performance, but the results are partial contradicting and more research is needed. Purpose: Investigate customer and supplier involvement in product innovation in Swedish manufacturing firms. Delimitations: The study was carried out to manufacturing firms in Sweden, as Swedish firms are the most innovative in Europe at this point in time. Only large and medium sized firms were under investigation as larger firms are more eager to innovate than smaller firms. Method: The research had a deductive quantitative approach. The data was collected through a questionnaire sent out by e-mail and 124 firms participated in the study. After assessing validity and reliability, the hypotheses were tested by multiple and single regression analysis. Conclusions: Firms that strives to improve their new product development process should seize their customer’s knowledge and use it to co-develop new products. Another important factor was to use lead users, as these will improve the innovativeness even more than “ordinary” customers. The study found no support for early supplier integration in the new product development process.

廣受日式企業採用之目標成本制，提早於產品設計、開發時即檢討成本降低的可能性，並以產品生命週期為考量，有效降低成本。不但為一有效降低成本之技法，更為企業利潤規劃之利器。 有系統、具彈性的新產品開發流程是影響產品獲利的重要關鍵，目前大部分企業已不再採取傳統的接力賽式新產品開發流程，而偏向於橄欖球之方式運作，因此跨功能團隊之合作極為重要，而在目標成本制之下，會計人員更為團隊中之重要成員，其所從事之作業將影響目標成本制之順利實施。為深入了解採行目標成本制之不同公司其新產品開發流程以及會計人員作業之差異，本研究以裕隆與中華兩家汽車企業為個案對象。 研究結果如下： 一、裕隆與中華兩企業之新產品開發流程其基本架構上相同。惟兩家公司 偏重的策略有所不同，故在概念發想者、可行性分析、目標成本控管 情形有所差異。 二、目標成本制下，會計人員於新產品開發流程所從事之作業包含「目標 成本之訂定、展開與控管」、「對策略之了解與跨功能團隊合作」、 「資本支出分析、相關法令與匯率資訊之提供」、「成本資訊之提供 」以及「編製相關財務報表」等五個因素構面。 三、兩企業認為會計人員於新產品開發流程從事之作業有相同亦有不同之 處，其會受到兩企業所偏重的策略所影響。 四、會計人員與非會計人員對於會計人員所從事之作業無太大歧見，皆達 成共識，有助於目標成本制之順利運作。 / Target costing is widely adopted by Japanese enterprises. It advances the time of cost-down evaluation to the product design and development stage. By considering into the product life cycle, it lowers the cost effectively. Therefore, for enterprises target costing is not only an effective means of cost reduction but also an useful method of profit projection. A systematic and flexible new product development (NPD) process is the key of profitability of the product. Most enterprises have abandoned the traditional sequential phases of NPD for overlapping phases of development. In overlapping phases of development, cooperation between cross-functional teams is important. Among all, accountants are especially essential because their work affects the practice of target costing. In order to further understand the differences of NPD process and accountant’s activities in different companies, this study has conducted case studies of Yulon and China-motor. The conclusions of this study are: 1.Yulon and China-motor basically adopt the same NPD process. However, the strategies emphasized are different, which cause differences in the idea generator generating, feasibility analysis and the management of target cost. 2.Under target costing, the accountant’s activities in the NPD process include “setting, allocating, controlling and managing the target cost”, “understanding the strategies and cooperating with other participators in cross-functional team”, “analyzing the capital expenditure and providing related law and foreign currency information”, “providing the cost information” and “preparing related financial statements”. 3.The defined roles of accountants in NPD in both enterprises are influenced by their selected strategies. 4.The consensus of accountant’s activities between the accountants and other team members is helpful to the practice of target costing.

科學技術進步下，產品生命週期不斷縮短，不少企業藉縮短新產品規劃階段以及簡化的前置作業，回應必須快速推出新產品的壓力，但學者研究調查中持續發現，輕忽新產品設計與開發最起始階段是導致新產品失敗的主要原因，因此本研究將研究重點放在新產品開發流程之前段新產品策略與規劃工作上。 本研究將新產品開發流程一切為二，「前段」涵蓋全面發展階段之前的產品構想、初步調查、細部調查等新產品開發階段，「後段」則包括全面發展階段在內的產品測試與確定、全面生產與上市等新產品開發階段，而Cooper(2000)在前段與後段之間設立一個重要的檢核關卡，前段須產出明確的「新產品定義」相當於科技產品之規格，以及「新產品定位」也就是新產品對消費者之訴求重點後才能進入後段流程，因此本研究期望使此重要關卡所需的最後「新產品定義與定位」產出，能是一個周延考慮各面向因素的最佳結果，因此本研究提出之解決方法是納入前段所有需考慮的新產品策略因素以及可行性因素，加以整理並建立「新產品定義與定位評估架構」，提供企業在決定「新產品定義與定位」時能夠透過客觀檢核架構，進行新產品推入市場後成功率的評估，甚至能將之運用在各新產品方案之間的選擇，例如：越符合架構各面向因素的新產品方案，代表較高的產品成功率。 本研究選擇決策中心在台灣的「台灣自有品牌企業」，鎖定產品生命週期短且汰換率高之特性的「手機產品」，並以對企業與市場而言皆為新產品的「智慧型手機」為研究對象；本研究研究目的為希望了解台灣自有品牌手機公司實際進行新產品開發流程的情形，並找出妥善評估「新產品定義與定位」的衡量架構與指標，並進行整體與跨公司之各因素指標權重比較，期望結果可提供台灣自有品牌手機業者一個可遵循的「新產品定義與定位評估架構」以及可了解企業本身對新產品注重之重點的具體新產品管理方法；本研究方法為整合專家訪談、學者文獻和產業研究報告，建立「新產品定義與定位評估架構」，並使用層級分析法(AHP)將架構因素設計成問卷，請五家公司各一位有權決定新產品全面發展與否的高層主管，依據過去新產品專案管理經驗透過因素之兩兩比較，得到各層級之各因素在企業做新產品評估時的權重。 研究結果發現台灣自有品牌手機公司在第一層級指標中首重「新產品市場潛力與需求確認」與「新產品策略發展競爭分析」，並對「新產品技術開發與設計可行性」最不重視；策略夥伴(通路商/電信商)商品趨勢預測、新產品推出市場後的獨特性與優越性、機構與ID(工業)設計能力、新手機專案如期完成，都是第二層最被重視的指標；現有產品線之影響、目標市場銷售成長潛力、功能需求等則為第三層企業評估重點。 本研究相信新產品之表現好壞不僅是上市之行銷企劃結果，更來自於最起始新產品初生時企業所做的規劃階段與前置工作品質，透過「新產品定義與定位評估架構」將專家在做決策時的內隱經驗與知識作架構化，更透過層級分析法(AHP)的量化分析找出各指標權重，以客觀周延架構與具體權重改善決策者過去依主觀經驗決策情形，並提供企業一套有效產出「新產品定義與定位」的思考過程，更可進一步作為最佳成功率方案選擇的新產品管理方法。 / With rapid leaps in technology, product life cycle has been shortened in the past several years. Responding to this change some firms tried to simplify the preceding operation in the planning stage of the new product development process in order to speed up the lead time for launching new product. However some academic researches point out that the fewer firms do in the beginning stage of new product development process, the higher failure risk firms will take finally. For considering the importance of the start stage of new product development process, this thesis focuses on how to plan a new product properly and effectively. This thesis divides the new product development process into two parts. One is the former phase including “discovery stage”, ”scoping stage”, and “build business case stage”. The other is the later phase covering “development stage ”,”testing and validation stage”, and “launch stage ”.The Scholar, Robert G. Cooper(2000) created a method to manage the whole process called “stage－gate”. He mentioned “gate three” played a meaningful role between former and later phase because firms have to make commitment to the new product and put in real resources after former phase. In other words, “gate three” plays a role as a serious gatekeeper to make sure a well-defined and clearly-positioned new product. The definition and position of the new product is the output of former phase and means “gate three”. To have a sound definition and position of the new product, this thesis suggests a framework involved in all factors that are under consideration in former phase. Firms could adopt the framework when they have to create or evaluate a new product. This thesis also suggests that following the framework to evaluate a new product could be more objective and easily-obeyed, and most importantly lower the failure risk of the new product. This thesis takes “Taiwanese own brand company” as the object of study is because it is more feasible to contact with the core of the people who are the decision maker of a new product. Mobile phones are suitable to be the product of the study on account of facing the intense pressure from product life cycle shortened and high changing usage rate. Moreover this thesis chooses a fresh and novel product for consumers and firms, “smart phone”, as the target product. The purpose of this thesis is to know more how “new product development process” being implemented in Taiwanese own brand company, collect the factors considered in the process, and organize all the factors in a hierarchy framework. This framework works as a guidebook to evaluate new product definition and positioning. The method used in this thesis can provide more information such as quantification of importance percentage of some indexes. This study recommends that firms revise and adjust the percentages by comparing each other within five companies separately. To set up “ the new product definition and positioning evaluative framework ”, this research integrates the expert opinions of interviews with professors, academic researches, and industrial research reports. The concept of questionnaire is based on “Analytical Hierarchy Process, AHP” and designed for continually comparing the importance of different two factors for calculating the importance percentage. The people answering questionnaire are the senior managers who are responsible for making final decision and decide a new product is qualified for “gate three” and enter “development stage”. This thesis believes a successful performance of a new product launch is partly based on the marketing communication plan but mainly comes from an entire consideration of new product plan in the beginning of the process. By way of evaluating the definition and positioning of new product with hierarchy framework, helps decision maker to remove subjective opinion and conclude the decision more objectively. The most important contributions of this study are not only transferring latent thinking process to a easily-followed framework and output meaningful quantification importance percentage, but also the percentage can further be used to calculate points for choosing the best-fit new product on the selecting list. The thesis hopes the process of this research method to be a good new product management method and improve the success of new product development effectively.

在全球化的趨勢下，產品的生命週期縮短、競爭也越來越激烈，各企業面對新產品的開發、新技術的發展及商業化速度的要求比以前更高。為了有效的開發新產品，為企業創造高額之利潤，強化企業競爭力，企業必須能夠在最短的時間內整合組織資源（例如行銷、研發與製造等核心能力），成為最有效率的公司。尤其，面對快速變化的動態環境之下，企業應以全球性的市場需求及標準，執行全球化的新產品開發流程與組織架構。 　　本研究從行銷與創新研發的整合，來探討新產品開發時有哪些成功關鍵因素，例如應該建立何種的流程與機制，可以快速有效的開發新產品，成功達到商品化的目的;行銷人員如何針對市場的需要，客戶的需求作市場調查，以確認、掌握機會；何種的組織創新平台，可以讓研發團隊能快速開發新產品，可以有效整合行銷與研發團隊，發揮組織之最大綜效。本研究主要在探討以下四項新產品開發時的重要問題，期望能提供給企業界一些具體之建議與做法。 　　1. 企業應採取何種新產品開發策略，才能快速有效的發展出新產品，並成功的商品化上市？ 　　2. 如何建立卓越的新產品開發流程，迅速成功的開發新產品？ 　　3. 新產品開發團隊中，行銷與研發團隊人員應如何有效整合？領導者如何發揮領導與溝通的角色？ 　　4. 哪些績效評估之機制與參考指標，可促進新產品開發之績效？ 　　本研究整理過去相關的新產品開發文獻與從四個個案之研究與分析中，可以從策略面、流程面、團隊領導溝通面與工具面，就新產品開發與行銷與研發之整合，發展出以下幾項之研究結論： 　　策略面： 　　1. 企業在規劃新產品開發策略時，應該採取新產品線與產品改良等同步進行的開發策略。 　　2. 為了加速新產品的開發，公司應同時採取內部自行研發與外部研發中心建立策略聯盟的合作方式。 　　流程面： 　　1. 明確的新產品開發流程，工作職掌分明，流程標準化，並以正式文件描述之，可以加速新產品開發的速度且成功地完成商品化與上市。 　　2. 完善的前置作業，作好初步市場調查與技術評估，可以提前完成新產品的定義，如此可以有助於新產品開發的成功。 　　3. 行銷人員提早介入、接觸市場，深入了解顧客之需求，將客戶的需求充分反映給專案小組，如此有助於新產品的開發成功。 　　4. 行銷人員與研發團隊應該更接近市場，以便能快速因應客戶的需求，迅速作回應，也可以提昇新產品開發的績效。 　　團隊領導溝通面： 　　1. 在高度不確定性、產品生命週期短的高科技產業裡，行銷與研發團隊的有效整合，對於新產品開發扮演重要的成功關鍵因素。 　　2. 跨功能團隊組織的建立及良好運作模式，可以快速因應市場與客戶需求，進而提高新產品與服務的品質。 　　3. 透過完善的溝通協調機制，可以有效解決團隊成員間的衝突。定期的會議，面對面會談，視訊會議，電話討論等都是很好的溝通機制。 　　4. 充份信任，授權的組織文化能夠讓新產品開發團隊成員發揮其最大潛能，也能提昇新產品開發績效。 　　5. 專案領導人的有效領導，激勵團隊成員充份發揮其潛能，產品成功率可以提昇。 　　6. 領導者彈性因應市場之需求，做好資源的有效分配與運用，並作好橫向溝通與協調，可以適時有效的發揮組織的功用，持續開發出新產品。 　　7. 領導者在團隊中，應該扮演教練的角色，也扮演守門員(Gate Keeper)之角色，協助團隊成員專注在重要的專案計劃，率先成功開發新產品。 　　8. 提供激發創意的環境與團隊氣氛，有助於新產品開發成功。 　　工具面： 　　1. 良好的績效評估制度與獎勵措施有助於行銷與研發的整合。 　　2. 明確而客觀的績效評估指標，例如，市場佔有率、產品獲利率、業績成長率，可以激勵團隊士氣，也有助於新產品開發成功。 　　3. 以網路系統、電子郵件作為知識分享、雙向溝通的工具。 / Under the trend of globalization, product’s life cycle turns shorter with severe level of competition. Thereby, the development in new product and technology as well as product commercialization are more important than ever for enterprises today. Only the ones with the capability to efficiently integrate resources in dynamic market are able to harvest remarkable profits and strengthen market competitiveness. Especially under the dynamic changing environments, enterprises should utilize the global market needs and standard as its foundation to execute new product developments and organization structure. 　　This thesis is to study the key success factors of new product development under the integration between marketing and research & development (R&D) teams. For example, what is the most effective process for new product development and commercialization? How to acquire business opportunity from accurate analysis of market demand? What kind of organizational platform enables R&D team to develop new product in timely manner? The thesis will focus on the following four questions of new product development, and is aimed to provide practical advices for enterprises in general. 　　1. What is the most effective strategy for new product development and commercialization? 　　2. How to establish distinct workstation for new product development? 　　3. How to effectively integrate marketing and R&D teams? What role should the leader play? 　　4. What kind of evaluation and reference enhance the performance of new product development? 　　With relevant documents and four case studies, the thesis concludes the research in four aspects, namely Strategy, Process, Leadership & Communication and Techniques. 　　Strategy Aspect: 　　1. New product development and reformation of existing product line should be undertaken simultaneously. 　　2. To expedite new product development, enterprise is recommended to form the strategic alliance between its own team and other R&D force externally. 　　Process Aspect: 　　1. Clear job description and standardized process accelerate new product development and leads to successful product launch and commercialization. 　　2. Impeccable marketing research and analysis allows enterprise to define new product’s market position at the initial stage. 　　3. Early study and approach of market demand and customer requirements enables the project team to penetrate the market precisely. 　　4. Both marketing and R&D teams should be familiar with market situation, providing timely services to meet customer’s needs. 　　Leadership & Communication Aspect: 　　1. Effective integration between marketing and R&D teams plays an important role for industries with dynamic environment, short product life cycle such as high-tech industry. 　　2. The development of cross functional teams and nice operation model at product development stage can proactively response to customer’s requirements and is able to improve the product and service quality 　　3. Periodical meetings and communication can effectively break conflicts among the teams. 　　4. Adequate trust and authorization allows team members to educe their potential for better performance. 　　5. Efficient leadership to inspire team members for the maximum potential and results is the key to the success of the new product development. 　　6. With good resource managements and horizontal communication & coordination, a flexible project leader could optimize its organizational function to continuously develop new products according to market demand. 　　7. A good leader acts as Coach as well as Gate Keeper to support team members to focus on the priority of new product development efficiently. 　　8. Providing innovative and harmonious working environments could expedite the success of the new product development. 　　Technique Aspect: 　　1. Fair performance appraisal and incentive policy enhance the integration of marketing and R&D teams. 　　2. The clear defined performance indicators such as market share, number of new projects, profit rate, sales growth rate are important to motivate the team members to dedicate on the project. 　　3. The web site, intranet, e- mail, e- learning are good tools for knowledge management and experience sharing that helps to a better communication and integration between marketing and R&D teams.