平板電腦是近幾年來非常熱門的3C產品，從Apple的iPad在2010年上市並大賣後，陸續有各個不同的電腦品牌商加入戰局；然而，各個品牌商在設計平板電腦的功能、外觀及在產品銷售的過程當中，希望給消費者帶來什麼價值刺激，來吸引消費者購買自家的平板電腦，成為各個品牌商必須思考的課題。
Sheth et al. 於1991年提出的消費價值理論，其中定義了五個消費價值（功能性價值、社會性價值、情感性價值、新奇性價值與情境性價值）本研究的目的即是試圖以Sheth所提出的消費價值理論來探討消費者對平板電腦選擇的影響。本研究透過五個消費價值的衡量問項，並搭配人口統計變數以及消費者對平板電腦品牌、尺寸與價格決策之間的關聯性，來探討消費者是因為較認同哪一個或哪幾個消費價值而做平板電腦的選擇，以及消費者對平板電腦的選擇受到哪些人口統計變數的影響。
本研究以台灣地區的消費者為對象，並透過網路問卷與紙本問卷作為資料彙集樣本，並採用t檢定、變異數分析（ANOVA）、事後多重比較之Duncan法以及卡方檢定進行研究。本研究所得之重要研究結果分述如下：(1)消費者認同平板電腦之功能性價值大於其他價值。(2)Apple的iPad供消費者較多的情感性價值。(3)消費者對平板電腦的選擇受到年齡、學歷、性別等的影響。最後，本研究也對業者針對平板電腦的產品定位以及銷售策略提出幾項建議：(1)平板電腦品牌商仍需維持功能性價值的領先以提高市佔率。(2)消費者對消費價值的認同程度雖有差異，但平板電腦廠商對各消費價值皆應重視。(3)平板電腦業者應針對不同消費者族群開發專屬的產品以提高銷售量。

The purpose of this study is to investigate the adoption behavior of Tablet PC of Taiwan consumer and its association with the Functional value, Social value, Emotional value, Conditional value and Epistemic value as well as the brand, screen size and price of Tablet PC also population statistics. These five values are consumption values which raised by Sheth et al., on 1991. The data sets are collected through internet questionnaire and physic questionnaire for total 280 samples. This study use the method of t test, ANOVA analysis, Duncan and Chi-square test.
Findings of this study are, (1) Consumer consider the weight of Functional value is higher then the other 4 values when they select Tablet PC, (2) Apple iPad series provide Taiwan consumer more Emotional value compare to the other brand to keep its leading position on sales amount and market share, (3) The age, education and gender of Taiwan consumer influence the selection decision to Tablet PC.
Follow by the findings, the suggestions of this study are (1) Tablet PC manufacturer should keep Functional value of its Tablet PC leading to maintain or increase the market share, (2) Although there are difference of identification on the Consumption values between consumers, however, Tablet PC manufacturer should consider the Consumption values equally, (3) The differentiation products to different category of consumer are needed for Tablet PC manufactures to enlarge the sales amount.

【中文部分】

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【網站部分】

http://www.find.org.tw/find/home.aspx?page=many&id=315
（台灣消費者使用平板電腦行為解密：娛樂性、資訊性成為消費者使用的重要特質）
http://www.businessinsider.com/history-of-the-tablet-2013-5?op
（The History Of The Tablet, An Idea Steve Jobs Stole And Turned Into A Game-Changer）
http://mic.iii.org.tw/aisp/pressroom/press01_pop.asp?sno=339&type1=2
（2014年PC市場仍受到Tablet成長影響）

http://www.gfk.com/news-and-events/press-room/press-releases/Pages/Tablets-guarantee-growth.aspx
（Tablets Guarantee Growth - GfK Findings on the IT Market–First Half of 2013）
http://www.idc.com/getdoc.jsp?containerId=prUS24253413
（Tablet Shipments Slow in the Second Quarter As Vendors Look To Capitalize on a Strong Second Half of 2013, According to IDC）
http://www.comscore.com/Insights/Data_Mine/comScore_TabLens_Today_s_US_Tablet_Owner_Revealed
（comScore TabLens Today’s US Tablet Owner Revealed）
http://medialand.tw/view_detail.aspx?no=23
（台灣網友網路購物行為分析）