在以顧客價值為中心的時代，低成本或差異化已無法保證企業在激烈的競爭環境中持續成長，價值創新對於台灣企業而言是一種新的思考方向，而供應鏈協同價值創新合作更是必要的。過去鮮少有研究進行有關價值創新的實證研究，更遑論供應鏈協同價值創新的研究，本研究先探討供應鏈協同合作關係，接著探討協同價值創新，並提升過去供應鏈協同合作指標的合作關係至供應鏈協同價值創新合作，經由過去的合作指標，發展供應鏈協同價值創新合作的指標，以資訊分享、決策同步化與動機一致性做為衡量指標之變數，同時利用協同價值創新合作指標瞭解國內企業供應鏈協同價值創新合作的程度。
本研究以國內企業為研究對象，以隨機抽樣及人際網絡選取1050家企業為樣本對象，採用郵寄問卷的方式發放，共回收326份有效問卷，經由因素分析、信度分析、變異數分析及迴歸分析後，實證結果顯示本研究所發展之衡量指標具有良好的信度與效度，且供應鏈協同價值創新合作程度較高與較低的企業，在財務、市場與顧客價值績效的表現上有顯著差異。其次，結果顯示協同價值創新合作程度的差異主要來自於動機一性的影響，協同價值創新合作程度低需要加強夥伴間的動機一致性，高度協同價值創新合作程度則需加強決策同步化提升企業績效。

In the customer value-centric age nowadays, cost-down or differentiation could no longer ensure that enterprises keep growing in the environment with ever intensive competition. Under such circumstances, value innovation has been a new way for industries in Taiwan to focus on, based on the collaborative relationships developed in supply chain. However, there were few researches about value innovation in the previous literatures, not to mention about evaluating the collaboration degree in supply chain for customers’ value innovation. Therefore, this study aimed to develop an index to evaluate the degree of collaborative value innovation based on the traditional partnerships in supply chain discussed in the major researches of supply chain management. Through literature review, this study used the constructs as information sharing, decision synchronization, and incentive alignment to develop an index to explore how Taiwanese enterprises collaborated with supply chain partners for value innovation, and also discussed how the effects of the resulting degree of collaboration in supply chain impact business performance.
This study took domestic enterprises as the survey population, and selects 1050 enterprises at random as research samples. A mail survey has been conducted to deliver the research questionnaires to those enterprises and a total of 326 valid samples were collected. The statistic methods used in this study included factor analysis, reliability analysis, ANOVA and regression analysis and the result showed that the index developed in this study has a good reliability and validity. Enterprises with high collaboration degree of value innovation in supply chain would significantly lead to better performance. The result also showed that the incentive alignment would be the major factor that explains the differences of the collaboration degree. Besides, enterprises with low collaboration degree of value innovation need to strengthen the incentive alignment process with partners in supply chain, while those with high collaboration degree of value innovation need to strengthen the decision synchronization level with their partners for better business performance.

中文部分
1. 吳思華（民89），「策略九說：策略思考的本質」，臉譜出版，臺北市。
2. 周文祥、詹文明及汪政達譯（民88），Drucker, P.F.著，「管理的實踐」，中天出版，臺北。
3. 黃秀媛譯（民94），W.C. Kim and R. Mauborgne著，「藍海策略：開創無人競爭的全新市場」，天下遠見，台北。
4. 蘇怡仲譯（民86），N. Rackham, L. Friedman and R. Ruff著，「合作競爭大未來」，麥格羅希爾，台北。
英文部分
1. Afuah, A. (1998) “Innovation Management: Strategies, Implementation, and Profits,” New York: Oxford University Press.
2. Aiman-Smith, L., N. Goodrich, D. Roberts and J. Scinta (2005) “Assessing Your Organization’s Potential for Value Innovation,” Research Technology Management, Vol.48, Iss.2, pp.37-42.
3. Barratt, M. (2004) “Understanding the Meaning of Collaboration in the Supply Chain,” Supply Chain Management, Vol:9, Iss.1, pp.30-42.
4. Bowersox, D. J. and C. M. Bixby (1992) “Strategy Marketing Channel Management,” McGrew-Hill.
5. Bowersox, D. J., D. J. Closs and T. P. Stank (2000) “Ten Mega-Trends That Will Revolutionize Supply Chain Logistics,” Journal of Business Logistics, Vol.12, Iss.2, pp.1-16.
6. Brown, R. (1992) “Managing the S Curves of Innovation,” The Journal of Consumer Marketing, Vol.19, Iss.1, pp.61-72.
7. Cannon, J. P. and W. D. Perreault (1999) “Buyer-Seller Relationships in Business Markets,” Journal of Marketing Research, Vol.36, Iss.4, pp.439-460.
8. Chae, B., H. R. Yen and C. Sheu (2005) “Information Technology and Supply Chain Collaboration: Moderating Effects of Existing Relationships Between Partners,” IEEE Transaction on Engineering Management, Vol.52, Iss.4, pp.440-448.
9. Chung, S. and G. M. Kim (2003) “Performance Effects of Partnership Between Manufacturers and Suppliers for New Product Development: the Supplier’s Standpoint,” Research Policy, Vol.32, Iss.4, pp.587-603.
10. Churchill, G. A. (1979) “A Paradigm for Developing Better Measures of Marketing Constructs,” Journal of Marketing Research, Vol.16, Iss.1, pp.64-73.
11. Corbett, C. J., J. D. Blackburn and L. N. Van Wassenhove (1999) “Partnerships to Improve Supply Chains,” Sloan Management Review, Vol.40, Iss.4, pp.71-82.
12. Corsten, D. and J. Felde (2005) “Exploring the Performance Effects of Key-Supplier Collaboration: an Empirical Investigation into Swiss Buyer-Supplier Relationships,” International Journal of Physical Distribution & Logistics Management, Vol.35, Iss.6, pp.445-461.
13. Damanpour, F. and W. M. Evan (1984) “Organizational Innovation and Performance: the Problem of Organizational Lag,” Administrative Science Quarterly, Vol.29, Iss.3, pp.392-409.
14. Dillon, T. A., R. K. Lee and D. Matheson (2005) “Value Innovation: Passport to Wealth Creation,” Research Technology Management, Vol.48, Iss.2, pp.22-36.
15. Dröge, C. and R. Germain (2000) “The Relationship of Electronic Data Interchange With Inventory and Financial Performance,” Journal of Business Logistics, Vol.21, Iss.2, pp.209-230.
16. Drucker, P. F. (1985) “Innovation and Entrepreneurship: Practice and Principles,” Harper & Row, New York.
17. Dwyer, F. R., P.H. Schurr and S. Oh (1987) “Developing Buyer-Seller Relationship,” Journal of Marketing, Vol.51, Iss.2, pp.11-27.
18. Dyer, J. H. and H. Singh (1998) “The Relational View: Cooperative and Sources of Interorganizational Competitive Advantage,” Academy of Management Review, Vol.23, Iss.4, pp.660-679.
19. Eisenhardt, K. M. (2002) “Has Strategy Changed?,” MIT Sloan Management Review, Vol.43, Iss.2, pp.88-91.
20. Ellram, L. M. and T. E. Hendrick (1995) “Partnering Characteristics: a Dyadic Perspective,” Journal of Marketing, Vol.16, Iss.1, pp.63.
21. Finley, F. and S. Srikanth (2005) “7 Imperative for Successful Collaboration,” Supply Chain Management Review, Vol.9, Iss.1, pp.30-38.
22. Fisher, M. L. (1997) “What Is the Right Supply Chain for Your Product?,” Harvard Business Review, Vol.75, Iss.2, pp.105-116.
23. Fisher, M. L., J. H. Hammond, W. R. Obermeyer and A. Raman (1994) “Making Supply Chain Meet Demand in an Uncertain World,” Harvard Business Review, Vol.72, Iss.3, pp.83-93.
24. Fu, Y. and R. Piplani (2004) “Supply Chain Collaboration and Its Value in Supply Chains,” European Journal of Operational Research, Vol.152, Iss.1, pp.281-288.
25. Ganesan, S. (1994) “Determinants of Long-Term Orientation in Buyer-Seller Relationships,” Journal of Marketing, Vol.58, Iss.2, pp.1-19.
26. Gulati, R., N. Nohria and A. Zaheer (2000) “Strategic Networks” Strategic Management Journal, Vol.21, Iss.3, pp.203-215.
27. Hahn, C. K., K. H. Kim and J. S. Kim (1996) “Costs of Competition: Implications for Purchasing Strategy,” Journal of Purchasing and Materials Management, Vol.22, Iss.3, pp.2-7.
28. Han S. L., D. T. Wilson and S. P. Dant (1993) “Buyer-Supplier Relationships Today,” Industrial Marketing Management, Vol.22, Iss.4, pp.331-338.
29. Handfield, R. B. and E. L. Nichols, Jr. (1999) “Introduction to Supply Chain Management,” Prentice Hall, New York.
30. Heide, J. B. and G. John (1990) “Alliances in Industrial Purchasing: the Determinants of Joint Action in Buyer-Supplier Relationships,” Journal of Marketing Research, Vol.27, Iss.1, pp.24-36.
31. Hill, C. W. L. and G. R. Jones (1998) “Strategic Management: an Integrated Approach,” Houghton Mifflin Co., Boston.
32. Holweg, M, S. Disney, J. Holmström and J. Småros (2005) “Supply Chain Collaboration: Making Sense of the Strategy Continuum,” European Management Journal, Vol.23, Iss.2, pp.170-181.
33. Hoyt, J. and F. Huq (2000) “From Arms-Length to Collaborative Relationships in the Supply Chain: an Evolutionary Process,” International Journal of Physical Distribution & Logistics Management, Vol.30, Iss.9, pp.750-764.
34. Kemppainen, K. and Ari P. J. Vepsäläinen (2003) “Trends in Industrial Supply Chains and Networks,” International Journal of Physical Distribution & Logistics Management, Vol.33, Iss.8, pp.701-719.
35. Kim, W. C. and R. Mauborgne (1997) “Value Innovation: the Strategic Logic of High Growth,” Harvard Business Review, Vol.75, Iss.1, pp.102-112.
36. Kim, W. C. and R. Mauborgne (2004) “Blue Ocean Strategy,” Harvard Business Review, Vol.82, Iss.10, pp.76-84.
37. Kopczak, L. R. and M. E. Johnson (2003) “The Supply-Chain Management Effect,” MIT Sloan Management Review, Vol.44, Iss.3, pp.27-34.
38. Kotler, P. (1998) “Marketing Management: Analysis, Planning, Implementation and Control,” Prentice Hall, Englewood Cliffs, NJ.
39. Landeros, R., R. Reck and R. E. Plank (1995) “Maintaining Buyer–Supplier Partnerships,” International Journal of Purchasing and Management, Vol.31, Iss.3, pp.3-11.
40. Larson, P. D. (1994) “An Empirical Study of Inter-Organizational Functional Integration and Total Cost,” Journal of Business Logistics, Vol.15, Iss.1, pp.153-169.
41. Leavy, B. (1994) “Two Strategic Perspectives on the Buyer-Supplier Relationship,” Production and Inventory Management Journal, Vol.35, Iss.2, pp.47-51.
42. Lee, H. L. and S. Whang (2000) “Information Sharing in a Supply Chain,” International Journal of Technology Management, Vol.20, Iss.3/4, pp.373-387.
43. Lee, H. L., V. Padmanabhan and S. Whang (1997) “The Bullwhip Effect in Supply Chains,” Sloan Management Review, Vol.38, Iss.3, pp.93-102.
44. Matthyssens, P., K. Vandenbempt and L. berghman (2003) “Value Innovation in Business Markets: Re-Conceiving Industry Models,” IMP conference, Switzerland, Lugano.
45. Mentzer, J. T. (2001) “Managing Supply-Chain Collaboration,” Sage Publications, Thousand Oaks, California.
46. Moorman, C., G. Zaltman and R. Deshpande (1992) “Relationships Between Provideran and Users of MarketResearch: the Dynamics of Trust Within and Between Organizations,” Journal of Marketing Research, Vol.29, Iss.3, pp.314-328.
47. Narayanan V. K. (2004) “Managing Technology and Innovation for Competitive Advantage,” Person Education Taiwan Ltd., Taipei.
48. Narus, J. A. and J. C. Anderson (1996) “Rethinking Distribution: Adaptive Channels,” Harvard Business Review, Vol.74, Iss.4, pp.112-120.
49. Petersen, K. J. H., R. B. Handfield and G. L. Ragatz (2005) “Supplier Integration into New Product Development: Coordinating Product, Process and Supply Chain Design,” Journal of Operations Management, Vol.23, Iss.3-4, pp.371-388.
50. Poirier, C. C. (1999) “Advanced Supply Chain Management,” Berrett-Koehler, San Francisco, CA.
51. Porter, M. E. (1985) “Competitive Advantage: Creating and Sustaining Superior Performance,” The Free Press, New York.
52. Ramdas, K. and R. E. Spekman (2000) “Chain or Shackles? Understanding What Drives Supply Chain Performance” Interfaces, Vol.30, Iss.4, pp.3-21.
53. Rothwell, R. (1994) “Towards the Fifth-Generation Innovation Process,” International Marketing Review, Vol.11, Iss.1, pp.7-32.
54. Sahay, B. S. (2003) “Supply Chain Collaboration: the Key to Value Creation,” Work Study, Vol.52, Iss.2, pp.76-83.
55. Sheu, C., H. R. Yen and B. Chae (2006) “Determinants of Supplier-Retailer Collaboration: Evidence From an International Study,” International Journal of Operations & Production Management, Vol.26, Iss.1, pp.24-49.
56. Simatupang, T. M. and R. Sridharan (2002) “The Collaborative Supply Chain,” International Journal of Logistics Management, Vol.13, Iss.1, pp.15-30.
57. Simatupang, T. M. and R. Sridharan (2004) “A Benchmarking Scheme for Supply Shain Collaboration,” Benchmarking: A International Journal, Vol.11, Iss.1, pp.9-30.
58. Simatupang, T. M. and R. Sridharan (2004) “Benchmarking Supply Chain Collaboration: an Empirical Study,” Benchmarking: A International Journal, Vol.11, Iss.5, pp.484-502.
59. Simatupang, T. M. and R. Sridharan (2005) “The Collaboration Index: a Measure for Supply Chain Collaboration,” International Journal of Physical Distribution & Logistics Management, Vol.35, Iss.1, pp.44-62.
60. Simatupang, T. M., A. C. Wright and R. Sridharan (2002) “The Knowledge of Coordination for Supply Chain Integration,” Business Process Management Journal, Vol.8, Iss.3, pp.289-308.
61. Singh, K. and W. Mitchell (2005) “Growth Dynamics: the Bidirectional Relationship Between Interfirm Collaboration and Business Sales in Entrant and Incumbent Alliances,” Strategic Management Journal, Vol.26, Iss.6, pp.497-521.
62. Smith, K. G., S. J. Carroll and S. J. Ashford (1995) “Intra-and Inter-Organizational Cooperation: Toward a Research Agenda,” Academy of Management Journal, Vol.38, Iss.1. pp.7-23.
63. Spekman, R. E, J. W. Kamauff Jr. and N. Myhr (1998) “An Empirical Investigation into Supply Chain Management: a Perspective on Partner,” Supply Chain Management, Vol.3, Iss.2, pp.53-67.
64. Stafford, R. E. (1994) “Using Co-operative Strategies to make alliance work,” Long Range Planning, Vol.27, Iss.3, pp.64-74.
65. Stank, T. P., P. J. Daugherty and C. W. Autry (1999) “Collaborative Planning: Supporting Automatic Replenishment Programs,” Supply Chain Management, Vol.4, Iss.2, pp.75-83.
66. Stank, T. P., S. B. Keller and P. J. Daugherty (2001) “Supply Chain Collaboration and Logistical Service Performance,” Journal of Business Logistics, Vol.22, Iss.1, pp.29-48.
67. Tidd, J., J. Bessant and K. Pavitt (2001) “Managing Innovation: Integrating Technological, Market and Organizational Change,” John Wiley & Sons, New York.
68. Tracey, M., J. S. Lim and M. A. Vonderembse (2005) “The Impact of Supply Chain Management Capabilities on Business Performance,” Supply Chain Management: An International Journal, Vol.10, Iss.3, pp.179-191.
69. Tushman, M. and D, Nadler (1986) “Organizing for Innovation,” California Management Review, Vol.28, Iss.3, pp.74-92.
70. Ulusoy, G. (2003) “An Assessment of Supply Chain and Innovation Management Practices in the Manufacturing Industries in Turkey,” Journal of Production Economics, Vol. 88, pp. 251-270.
71. Venkartraman, N and V. Ramanujam (1986) “Measurement of Business Performance in Strategy Research: a Comparison of Approaches,” Academy of Management Review, Vol.11, Iss.4, pp.801-815.
72. Zaheer, A., B. McEvily and V. Perrone (1998) “The Strategic Value of Buyer-Supplier Relationships,” International Journal of Purchasing and Materials Management, Vol.34, Iss.3, pp.20-27.