新產品開發(New Development Product, NPD)對於製造產業而言，可以說是非常重要的一項競爭力指標；但過去探討新產品開發的議題較多著重於開發績效、管理機制、優化流程設計等作為研究方向，較少聚焦於製造企業在新產品開發中價值創造的方式。再者，製造企業雖在商業環境高度變動影響下，跳脫舊有商品主導邏輯的概念，轉向採用「服務」的思維，但卻鮮少有企業從服務主導邏輯(Service-Dominant Logic, S-D logic)的思路去探討與合作夥伴在新產品開發過程中的共創行為。因此，本研究透過質性研究方法中的個案研究法，探究保養品製造企業與合作夥伴透過資源整合、服務的交換，在新產品開發過程中協同合作，進而共創價值(Value Co-Creation)的發展，並進一步在協作互動中，深化彼此的關係，並將多方利害關係人納入範疇，讓價值共創的歷程更顯活絡，以發展更具創新性的價值共創流程，進而探索新的商業契機，創造可持續延伸的價值。

New Product Development is a critical indicator of competitiveness for themanufacturing industry. The previous discussions on New Product Development(NPD) have focused more on research directions such as development performance, management mechanisms, and process optimization, with less emphasis on the value creation approach of manufacturing companies in new product development. Furthermore, while manufacturing companies have shifted their mindset from a Goods-Dominant Logic to embracing a "service" perspective in the face of rapidly changing business environments, there is limited exploration from the viewpoint of Service-Dominant Logic (SDL) regarding co-creation behaviors between enterprises and their partners in the new product development process. Therefore, this study employs a qualitative research method, specifically a case study, to research how a cosmetics and skincare manufacturer and their partners collaborate and co-create value through resource integration and service exchange during the New Product Development process. It aims to deepen their relationships through collaborative interactions, involve multiple stakeholders, and explore further business opportunities, ultimately fostering a more innovative and value co-creation process that sustains extended value.

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