近幾年來，在以顧客價值為中心的時代，單純追求規模經濟或者是將大量生產模式移到開發中或未開發國家複製已無法保證企業能夠在競爭激烈的環境中持續成長。價值創新對於台灣而言是一種新的思考方向，而供應鏈協同價值創新更是必要。Kim & Mauborgne (2005)首先提出價值創新的思維,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，為顧客創造價值。過去很少有研究探討供應鏈合作夥伴間之合作模式，更遑論協同價值創新之探討，因此本研究主要探討企業如何透過資訊分享、集體學習與協同供應鏈廠商進行價值創新並提升經營績效。
經由相關文獻與實證研究之探討後，以資訊分享、集體學習、協同價值創新三者建構出可操作與衡量行為變數。資訊分享、集體學習乃為衡量供應鏈協同合作的指標。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。本研究係以台灣製造產業及其上下游供應商為主要研究對象，共發出195份問卷，回收有效問卷112份，經由因素分析、信度分析、迴歸分析等方法歸納出幾點實證結論。
企業要如何透過資源之分享及學習並與供應鏈廠商進行價值創新以提昇經營績效是本研究主要之議題。經本研究實證分析得到供應鏈廠商透過資訊分享及集體學習對於企業執行協同價值創新是有顯著影響的；企業之協同價值創新對於績效是有顯著影響；且資訊分享及集體學習對績效的影響也會因協同價值創新之高低而有所不同。因此，企業若能透過供應鏈的合作，以創造顧客價值為依歸，必能獲得競爭優勢，將協同價值創新的效益發揮到最大，必定可爲整條供應鏈增加價值。

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 which 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(2005) 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 related literatures and empirical studies, this study constituted measurable behavioral variables for the three constructs: “Information Sharing”, “Collective Learning” and “Collaborative Value Innovation”. Orientation was a mail survey of 195 copies conducted toward the Manufacturing Industry and suppliers and a total of 112 valid samples carried out. Through reviewing related literatures and empirical studies, this study constituted measurable behavioral variables for the three constructs: “Information Sharing”, “Collective Learning” and “Collaborative Value Innovation”. A mail survey of 195 copies was conducted toward the Manufacturing Industry and suppliers, 112 valid samples were collected. The result of this study shows:
1.Information sharing and collective learning would impact on collaborative value innovation.
2.Collaborative value innovation would impact on firms’ performance.
3.Information sharing and collective learning would impact on performance due to the different groups of collaborative value innovation.

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