台灣TFT LCD面板產業為政府重點發展產業，面對全球性競爭，TFT LCD面板產業投入高額資本，走向新產能與新技術之開發，並且為了提昇競爭優勢，開始進行內部流程創新與改善，進而降低生產成本。因此，供應商關係管理應運而生。
依據服務主導邏輯之行銷觀點，聚焦於價值本身，特別是在使用價值(value-in-use)部分，而商品本身，則僅為傳遞服務之工具或媒介而已。過去鮮少以「共創」角度探討供應商關係管理(Supplier Relationship Management, SRM)利害關係人之互動關係，以及如何使利害關係人達到共創，以致於利害關係人於組織網絡之影響力無法完全發揮，未能有效提昇產業競爭力。因此，本研究試著用服務主導邏輯理論與服務系統觀點，將價值共創範圍延伸到供應商關係管理，採用質性研究之單一個案研究法，經深度訪談與觀察，探討A公司供應商關係管理之利害關係人，在彼此之間互動交流下，如何共創價值。
本研究依據對A公司之分析結果發現，SRM服務系統串連供應商關係管理流程之生成作法。由挖掘問題開始，找出重要利害關係人，並設計平台便於聚集利害關係人，整合所有資源，促進利害關係人之互動關係，解決改善彼此現況。當從內部開始擴散到外部價值網絡後，在利害關係人互動中得到寶貴經驗，此經驗即為共創價值。再者，本研究應證Vargo, Maglio, and Akaka (2008)學者服務系統之價值主張必須被利害關係人認同，才能產生連結與互動，且發現情境要素為價值共創不可或缺的要素。概括來看，經由本研究瞭解提昇SRM價值，需要利害關係人使用不同的服務活動，以呈現交互影響，而產生1+1>2的綜效，最後促使利害關係人都能夠共創共嬴，這也就是價值共創效果。

In this study, it explores the relation between supplier relationship management (SRM) and a theoretical perspective of value co-creation from a service-dominant (S-D) logic perspective by studying Company A, one existing Taiwan-based enterprise in the TFT LCD industry to discover how an enterprise acquires and exchanges resources through a SRM service system to further co-create value.
By analyzing the research results, it was found the method generated to connect a SRM service system with its process. Moreover, it also verified what Vargo et al. proposed in 2008, which was the value proposition of a service system has to be identified by the stakeholders to create networks and interactions. Simultaneously, the contextual factor was also discovered to be an indispensable factor for value co-creation. At the end of this study, it improves the understanding that enhancement of SRM value requires the stakeholders to act by implementing various types of services to represent the synergy produced by interactions and also drives them to co-create a win-win situation as the effects of value co-creation.

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