由於偏光板產業應用產品眾多，公司為了要符合不同客戶的需求並且最大化材料利用率，往往一年都需要開發許多的新產品。然而，由於公司資源、財務有限以及應付突發狀況時，在眾多的新產品專案中做出取捨以及優先順序就變成許多公司的新產品開發管理的重要議題。
本研究針對案例公司在市場面，財務面，管理面選擇評估新產品開發可行性的要素，並透過模糊理論將其量化作為新產品開發風險管理的依據，接著利用失效模式與效應分析(Failure Modes & Effects Analysis ,FMEA)評估該新產品在設計面與製造面的風險，使評估新產品開發的可行性能夠數據化以及精確化。
本研究透過此方法期望使企業能夠在新產品開發的前期更準確地掌握該新產品的開發風險，避免投入太多的資源在高風險的產品上而造成公司不必要的損失，並且能夠依據公司的狀況以及重視的項目做出優先順序與有效的資源分配，同時也可提供給公司另一種管控新產品風險和開發決策的參考依據。

中文摘要 1
ABSTRACT 2
誌謝辭 3
目錄 4
圖目錄 5
表目錄 6
第壹章 緒 論 8
1.1 研究背景與動機 8
1.2 研究目的 9
1.3 研究流程 9
第貳章 文獻探討 11
2.1 新產品開發與分類 11
2.2 新產品定義與分類 11
2.3 新產品開發流程 17
2.4 新產品評估項目 23
2.5 失效模式與效應分析(FMEA) 27
2.6 評估模式的概念 33
第參章 研究方法 34
3.1 研究步驟 34
3.2 模糊理論概念 35
3.3 模糊隸屬函數 38
3.4 解模糊化(Defuzzifierion) 42
第肆章 案例研究 44
4.1 偏光板產業現狀 44
4.2 案例公司介紹 46
4.3 案例分析 51
第伍章 結論與後續研究方向 69
5.1 研究結論 69
5.2 未來研究方向 69
參考文獻 71
中文文獻 71
英文文獻 72

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