著重研發的IC設計業，有別於傳統百分之百客製化生產、由客戶提供技術與圖面為主的OEM製造商業模式，設計研發能力以及所花費之成本較高。以多數IC產品後段製程而言，從NPI到量產時程，大約為一到兩年時間，在這段期間之內，公司所投資之人事費用、行政支出、產品重複打樣、重新設計、物流運送等，都是處於負現金流階段。以成本導向為主的OEM/ODM廠商而言，減少此部分支出，使量產收益提前到來，縮短還本期間，有助於公司獲得較佳現金流。
本文以IC設計公司為研究對象，探討並整理一以利潤極大化(Profit maximization) 為主要營運策略之商業模式。從三大面向:研發(Research and Development)、生產(Production)、銷售(Sales)之構成要素進行文獻研究。基於π(Q)=TR−TC之公式基礎下，本文將NPI之主要成本階段共四項:設計、材料、技術、供應商進行成本來源與減少成本支出之可行性加以羅列。並將量產利潤階段分為銷售與生產管理兩項，以較競爭對手佳之銷售能力增加市佔率，與優良生產管理增加產出能力，期望獲得目標為TC趨近於零之利潤極大化效益。
本研究採取之統計分析方法為層級分析法(Analytic Hierarchy Process, AHP）與專家問卷調查(Experts' Investigation Method)，採用17位於IC設計業後段從業超過10年之專家意見，領域包含研發、產品管理、製造、行政支援、高階決策主管。分別就三面向研發、生產、銷售所衍生之十二項方案進行分析，求得研發重於銷售，銷售重於生產之重要性分析順序。最後結論為得出一個主要價值為以下三項之商業模式:
1. 提供客戶快速、有效且值得信賴之供應鏈與最具創意之產品，協助客戶提高市佔率。
2. 提供最佳技術服務與分析，提供客戶最完整之技術視野。
3. 提供客戶最佳品質與交付，協助客戶獲取終端使用者最大信任度。

This research investigates the actual operation of IC design companies, to study and summarize a business model based on the main operation strategy: Profit maximization. This business model study is constructed by three perspectives: Research and Development(R&D), Production and Sales, the extended discussion and literature research are stated based on the above three perspectives as well as the Marginal Profit theory of the formula: π(Q)=TR−TC.
In the thesis, the costs and methods of cost reduction in NPI cost phase are specified to four items: Design, Materials, Technology and Suppliers, which are discussed in detail in chapter two. As for the profit portion, the HVM that is defined as profit phase in this thesis is separated to two items: Sales and Production, the two items are also detailed discussed to point out the costs conditions and proposed how to reduce them in chapter two.
Finally, the analysis approaches to a R&D leadership business model, a BMC (Business Model Canvas, BMC) with three main values is built up in the chapter five.

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