在微利時代下，供應商應針對目標顧客群建立夥伴關係，創造一個雙贏的局面。本研究配合筆者本身於個案公司-緯鑫的實務工作經驗，由產品價值及顧客價值探討與顧客建立夥伴關係的可行性。本研究利用個案公司內產品資料庫，來評估產品與顧客對公司的價值；並利用問卷調查顧客對夥伴關係的想法。資料經統計分析後，主要的研究結果有以下幾點：

一、根據個案公司的顧客背景，以「產品客製化程度」及「交易涉入程度」兩構面，建立一「產品價值定位模型」，用以評估各項交易產品對公司的價值。

二、根據顧客對各級產品的購買組合，可計算出產品為顧客創造及傳遞的價值-即「顧客價值」。因此，相對於「產品價值定位模型」，可再得出「顧客價值定位模型」，用以評估各個顧客對公司的價值。

三、各群顧客應發展的夥伴化活動
1、針對「一般交易型顧客」，應發展「更快的交貨速度」及「新產品資訊提供」的夥伴化活動。
2、針對「潛力夥伴顧客」及「穩健型顧客」，應發展「共同發展新產品」夥伴化活動。
3、就「觀望型顧客」而言，應觀察其動向，暫不發展任何夥伴化活動。
4、就「無利益型顧客」而言，可能不必發展任何夥伴化活動。

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