在全球化、激烈競爭和研發成本不斷上升的環境中，單一公司的研發工作已經無法滿足快速變化的市場需求。因此協同作業的方式被許多企業應用在產品開發工作上，已成為新產品快速開發的重要手段。台灣體育用品的加工廠，生產的技術來源多為國外引入，或自行修改而來。對原材料供應商只要求提供產品試用，絕少互相交流。為避免技術被競爭者仿效，多以封閉訊息的方式進行技術保護。這樣的方式與協同作業的開放資源的精神是背道而馳的。個案公司為一原材料供應商，受限於產業錬的位置，不易在協同作業中取得主導的地位，對於最終產品的要求也未能明確掌握。為求新廠的新市場成長，採取主動開放技術的態度。在新產品開發的策略，採用E化與非E化的協同合作並行。促成開放與保密間的平衡，獲得加工廠與品牌商的信任。形成良好的協同作業循環，獲得長年的大量訂單。另一方面在協同作業的過程中，體認到協作夥伴是很重要的成功因素。本研究因此提出對協作夥伴評估的重要性與方法，以利在持續執行的協同作業中，找到合適的夥伴，和協同作業循環的持續進行。
本研究的結論中，新產品開發的協同策略可以使用E化與非E化的方式並行。可以在開發過程時間和效益獲得有效保障。但是協同作業的夥伴，在協作的過程與成果分享中有著重要的地位。影響性必須予以評估，以達到雙贏或三贏的結果。

In an environment of globalization, fierce competition, and rising R&D costs, the in-house research and development of a single company is no longer able to meet rapidly changing market demands. Therefore, the way of collaborative work is applied by many enterprises in new product development, and has become an important means for rapid development of new products. The production technology is mostly introduced abroad, or modified by themselves in the Taiwan's sporting goods plants. Only raw material suppliers are required to provide product trials, and rarely communicate with each other. In order to prevent technology from being emulated by competitors, technical protection is often done by means of closed messages. This way is the opposite of the spirit of collaborative work. The case company is a raw material supplier, which is limited by the position of the industry. It is not easy to obtain a leading position in the collaborative operation, and the requirements for the final product are not clearly defined. In order to seek new market growth in the new factory, the company takes the initiative to open the technology. In the strategy of new product development, the combination between Electronic and Non-electronic strategies is used in parallel. It promotes a balance between openness and confidentiality, and gains the trust of processing plants and brands. Form a good collaborative work cycle, the firm got a large number of orders for many years. On the other hand, in the process of collaborative work, selecting appropriate partners is one of important success factors. The study therefore proposes the importance and method of evaluating collaborative partners to facilitate the search for appropriate partners in the ongoing collaborative work and the ongoing collaborative work cycle.
In conclusion, the collaborative strategy for new product development can be paralleled by the use of E and non-E. It can effectively generate development process time and other benefits. But collaborative partners have an important place in the process of collaboration and sharing of results. Impact must be assessed to achieve a win-win outcome.

摘要 I
Abstract II
誌謝辭 III
目錄 IV
表目錄 VI
圖目錄 VII
第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究問題與目的 1
1.3 研究流程 2
第二章 文獻探討 4
2.1 新產品開發的協同作業 4
2.2 協同作業的效益評估 7
2.3 協同夥伴的評估 8
2.4 研究架構 12
第三章 研究方法 14
3.1 個案研究法 14
3.2 個案選擇 14
3.3 資料蒐集 15
第四章 個案分析 17
4.1 公司簡介 17
4.1.1 聚氨酯生產廠家、加工廠和品牌商 17
4.1.2 GD公司經營困境 20
4.2新產品開發的協同作業 22
4.2.1與加工廠YL、品牌商DCT的新產品開發協同作業 22
4.2.2與加工廠AX的新產品開發協同作業 26
4.3協同作業的效益 28
4.3.1與加工廠YL、品牌商DCT的新產品開發協同作業效益 28
4.3.2與加工廠AX的新產品開發協同作業效益 32
4.4協同夥伴的評估 33
4.4.1 協同成功的案例：以YL公司爲例 33
4.4.2 協同失敗的案例：以AX公司爲例 35
4.4.3 協同案例的比較 36
第五章 結論與建議 38
5.1結論 38
5.2建議 40
参考文獻 41

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