簡易檢索 / 詳目顯示

研究生: 徐竹陽
Hsu, Chu-Yang
論文名稱: 新產品開發評估之探究—以H公司為例
Exploring Evaluation of New Product Development: The Case Study of H Company
指導教授: 陳慧玲
Chen, Huei-Ling
學位類別: 碩士
Master
系所名稱: 高階經理人企業管理碩士在職專班(EMBA)
Executive Master of Business Administration
論文出版年: 2018
畢業學年度: 106
語文別: 中文
論文頁數: 61
中文關鍵詞: 新產品財務評估模式退貨率損益兩平智慧型手機
英文關鍵詞: New product, Financial evaluation model, Product return rate, Break-even-point, Smartphone
DOI URL: http://doi.org/10.6345/THE.NTNU.EMBA.012.2018.F08
論文種類: 學術論文
相關次數: 點閱:196下載:0
分享至:
查詢本校圖書館目錄 查詢臺灣博碩士論文知識加值系統 勘誤回報
  • 新產品的開發能夠使企業成長,亦能增加目標市場、擴大市場占有率及增加企業營收。然新產品開發具有其風險性,且新產品品質良窳會影響公司營運成本,是以建立新產品開發財務評估模式為一重要課題。本研究以一家製造智慧型手機公司為個案公司,利用個案公司之1個成功及2個失敗案例,建立開發新產品開發財務評估模式。藉由個案的研究與分析,找出影響新產品獲利的關鍵因素。

    本論文研究結果顯示,在研發流程中「規劃/評估」階段,需要預估新產品的銷售量及退貨率。而在進入「設計/確認」階段前,則需先透過財務評估系統計算損益兩平,以判斷是否值得開發新產品。本研究建議,若是公司確定開發新產品,從正式開案設計到正式量產,需將財務評估時所設定之退貨率作為品質目標,並於量產前審核是否達到『品質目標(退貨率)』 才能正式量產。本研究亦建議,公司需應用電腦分析模擬軟體與工具,評估產品品質並預估退貨率。此外,公司決策者需整合跨部門的資訊與資源,以執行新產品財務評估系統。公司亦需藉由長期個案累積的數據,以修正及調整財務評估模式,使其預測準確性得以提升。

    Developing new products revitalizes businesses and provides a way to target new markets, increase market shares or sales revenues. However, developing new products carries some risks and quality of new products affects firms’ operation costs. Thus, establishing a financial evaluation model for new product development is an important issue. This study uses a smartphone manufacturing company as the case company. This study establishes a financial evaluation model for new product development by analyzing one successful case and two unsuccessful cases from the case company. Key factors affecting the profitability of new products are included in the financial evaluation model.

    The results indicate that the company should estimate product return rate and sales volume of new products in planning and evaluating stage. Before enter design and confirmation stage, the company needs to calculate break-even-point in sales units and in sales dollars by using the financial evaluation model to decide whether the company should continue to develop the new product. This study suggests that if the company decides to develop the new product, the target quality based on product return rate used in the financial evaluation model need to achieve from design to mass production stage. This study also suggests that computer-analyzed simulation software and tools should be used to assess product quality and estimate return rates. Moreover, the company's decision makers need to integrate resources and information to execute this financial evaluation model when developing a new product. The company needs to accumulate data for a long-term period in order to revise this financial evaluation model. The accuracy of this financial evaluation model can improve through data analyses.

    中文摘要 i Abstract ii 致謝辭 iii 目錄 v 表目錄 vii 圖目錄 viii 第一章、緒論 1 第一節、研究動機與目的 1 第二節、研究流程與架構 3 第三節、研究貢獻 4 第二章、文獻回顧 5 第一節、新產品開發與評估 5 第二節、智慧型手機產業分析 8 第三章、研究設計 14 第一節、研究方法 14 第二節、個案公司簡介 15 第三節、個案公司新產品開發 18 第四章、個案分析 24 第一節、個案公司產品損益分析 24 第二節、成功產品分析 26 第三節、失敗產品分析一 32 第四節、失敗產品分析二 35 第五節、個案綜合分析比較 38 第六節、新產品開發財務評估模式 52 第五章、結論 55 第一節、結論 55 第二節、建議 55 參考文獻 61

    周文賢與林嘉力,民90,新產品開發與管理,台北:華泰文化。

    李振登,民93,新產品開發,台北:偉明。

    陳其生,民96,智慧型手機之消費者行為研究─以商務人士為例。銘傳大學管理研究所碩士論文。

    Booz, Allen, and Hamilton. 1982. New Products Management for the 1980s. NY: Booz, Allen and Hamilton Inc.

    Cooper, R. G. 1979. The dimensions of industrial new product success and failure. Journal of Marketing 43(3): 93-103.

    Cooper, R. G. 1995. Developing new products on time, in time. Research Technology Management 38(5): 49-57.

    Cooper, R. G. and E. J. Kleinschmidt. 2007. Winning business in product development: The critical success factors. Research Technology Management 50(3): 52-66.

    Ewah, S. O. E., A. B. Ekeng, and U. E. Umanta. 2008. Synthesis of new product development success. Global Journal of Social Science 7(2): 115-120.

    Kotler, P. 2000. Marketing management: Millennium edition. Prentice Hall.

    Lynn, G. S., J. G. Morone, and A. S. Paulson. 1996. Marketing and discontinuous innovation: The probe and learn process. California Management Review 38(3): 8-37.

    Song, X. M., and M. E. Parry. 1997. The determinants of Japanese new product success. Journal of Marketing Research 34(1): 64-76.

    Yin R. K. 1994. Case Study Research :Design and Methods. London:Sage Publications.

    無法下載圖示 本全文未授權公開
    QR CODE