摘 要
市場競爭日益激烈，消費者需求多樣化為企業帶來了威脅，也給新入企業帶來機會，因此過去許多有效的策略已受到挑戰與質疑，比如擴大規模追求規模經濟，尋求低成本策略已無法符合現代的競爭需求。Kim & Mauborgne (2005) 提出了價值創新,鼓勵企業將經營的重點放在「為買方與企業自身的價值飛躍上」，重新思考競爭策略，開啟無人競爭的全新市場，創造顧客價值，爲企業提供了不同的策略思維。
經由相關文獻與實證研究之探討後，以分析價值創新策略、決策同步化、動機一致性三者建構出可操作的衡量構面。價值創新策略分顧客價值創造與競爭優勢為兩個衡量構面。而在企業經營績效則分為財務績效，市場績效及顧客價值績效三個構面來加以衡量。本研究係以台灣半導體產業為主要研究對象，發出120份問卷，回收有效問卷105份，經由因素分析、信度分析、迴歸分析、Logistic Analysis、變異數分析等方法歸納出幾點實證結論。
企業要如何利用價值創新策略導向透過決策同步化、動機一致性與協同供應鏈廠商合作進行價值創新並提升經營績效為主要之議題。本研究實證分析得到價值創新策略透過決策同步化、動機一致性對於企業的經營績效是有影響的。因此，企業若能透過協同供應鏈的合作，以創造顧客價值導向為依歸，獲得競爭優勢，將價值創新策略的效益發揮到最大，必定可爲整條供應鏈增加價值。

Abstract

Nowadays, the market competition is getting more and more intensive. Consumers’ diverse requirements are bringing threat and challenge to the whole industry, but they also provide some good opportunities for those new enterprises who just joined the field. Therefore, strategies which were working very effectively in the past turn up to be challenged and questioned at this moment, for example, scaling-up for economies of scale, seeking the strategy of “Low-Cost” , which none of them can meet the current competitive demands. Kim & Mauborgne suggested the theory of “Value Innovation” and encouraged enterprises to focus on the business operation with the idea of “creating powerful leaps in value for both the firm and its buyers” opened a brand-new market without competition through creating customer value. All these efforts are trying to provide enterprises with the different strategy thinking.
Through reviewing relative literatures and this empirical study, combined the constants of “The analysis of Value Innovation Strategy”, “Decision Synchronization” and “Incentive Alignment” to establish a research frame work. Orientation was a mail survey of 120 copies conducted toward the Semiconductor industry and a total of 105 valid samples carried out
Results of this study show that Value innovation strategy combining with decision synchronization and incentive alignment is significantly impacting on business performance. Therefore, as long as the enterprises co-work closely with collaboration supply chain and act on the goal as innovating customer value in order to obtain competitive superiority, furthermore, maximizing the benefit of value innovation strategy. Consequently , it will raise dramatically the value of the whole supply chain.

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