本論文選擇台灣電信營運商遠傳電信如何透過服務主導邏輯理論提供電信用戶創新之電信服務如電信帳單代收服務做此次論文之研究個案對象，試圖以服務主導邏輯之理論以及價值共創邏輯與共創機制，說明遠傳電信、合作廠商以及電信用戶是如何交流互動，並達到所有利害關係人共同創造價值及價值獲取。
過去較少文獻使用服務主導邏輯探討電信業加值服務之價值共創，故本研究以此缺口採用質性研究方法中的個案研究法，透過初級資料與次級文獻分析探究電信創新服務的個案電信帳單代收價值共創歷程。將服務主導邏輯與價值共創理論延伸到電信創新服務開發。並探討如何透過企業的價值主張，吸引利害關係人參與並產生交流互動，進而實現價值共創。
透過研究發現1.滿足價值主張的觀點：企業無法單獨創造價值並遞送價值。而是透過價值主張吸引行動者加入，在資源互動後創造價值。價值主張是由企業提出，目的是吸引用戶體驗。2. 交換經濟交換的核心是「服務」而非產品。服務主導邏輯強調觀點是商品是提供服務的傳輸機制，且商品的價值是基於其提供的服務所決定，而非商品實體本身。強調經濟交換的核心是「服務」而非產品。企業若想提升價值與品質，應將重點專注於交換利益的過程，而這一過程涉及製造者、供應者和消費者之間的互動。電信商透過價值主張的提出分別吸引新服務業者與電信用戶使用電信帳單代收進行服務交換，進而共創價值，達到共好。最後以此研究之發現與建議提供實務管理之參考

This thesis examines how FarEasTone Telecommunications and value-added service providers identify, collaborate, procure, and disseminate value through consumer interactions in the co-creation process. The chapter is structured into five sections, including an overview of the telecommunications industry, an introduction to FarEasTone and its products, an analysis of Service-Dominant Logic in bill collection, and a summary of the case analysis.
Using a case study method, this research explores how FarEasTone employs service-led logic to provide innovative services, such as Direct Carrier Billing. It investigates the interplay between FarEasTone, its partners, and telecom users, aiming to foster collective value creation for all stakeholders. The findings highlight that companies cannot create value in isolation; they must attract participants through compelling value propositions. Additionally, the study emphasizes that the core of economic exchange lies in services rather than products. It recommends integrating value co-creation into the core values of telecom operators to develop innovative services aligned with service-oriented logic, ultimately meeting the evolving needs of users and enhancing overall value and quality in the industry.

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三、 網路資源
1.方世杰(2020)，價值共創的迷思與省思，2021年4月5日取自https://8d9c7177-d4a4-4561-9fa5-638559376efd.filesusr.com/ugd/cf5587_f8f61172b1684331b7f40ddb736d1789.pdf
2.價值共創學術研究社群(2017)，價值共創策略思維的五步驟，2021年4月5日取自http://teamwork0035.blogspot.com/2017/05/blog-post_31.html