由於科技時代的進步，使得產品不斷地趨向精密化，產品的製造過程及內部設定也因零件分工細微而趨於複雜化，導致最終的產品通常都售價不斐，為免於將過高的保固價格加諸在單一產品上，使得產品銷售價格再次攀升，於是便有「比例負擔保固政策」的產生，藉由廠商與消費者各負擔產品失效維修的部分比例，不但能保障消費者的權益，且能達成製造商促銷產品的目的。本研究主要探討如何選擇最適負擔比例，使得廠商的利潤能達到最大。本研究主要設定系統元件可維修，且產品因失效而進廠維修頻率服從非齊次卜瓦松程序，並假設保固比例之負擔會使產品利潤呈指數成長，藉由利用貝氏決策分析模式之事前分析、事後分析之前置分析以及事後分析三個階段，來建構比例負擔保固之利潤模式，藉此求得最適負擔比例值，使製造商利潤達到最大，最後再透過實證分析來驗證本研究所得到的結果，並做出總體的結論與建議。

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尾崎俊治，民89，「機率過程導論」，五南，台北市
潘浙楠，民86，「預防性品質保證」，華泰書局，台北市。

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