因應各國皆積極協助傳統製造業數位轉型，我國經濟部於2011年提出整體產業結構提升方案，顯示出我國政府希望改變原有以硬體產品為主的經營模式，並增加更多加值衍生性服務為發展目標。而我國工業電腦廠則扮演上述政策下的主要推手，協助開發整體解決方案，結合營運技術(Operational Technology, OT)及資訊科技(Information Technology, IT)，針對不同領域之需求客製化建構整體解決方案。我國工業電腦廠為能達成此目標，積極與多方製造業及軟體服務等業者合作，利用彼此之具市場競爭力之專長，即資源基礎理論中的內部資源，進行資源整合以形成價值共創，彌補在建構過程中所缺乏之資源。
根據上述現況，這樣結合產品與服務為一體之模式即與Tukker and Tischner (2006)所提出的產品服務系統(PSS)理論具備相同特徵。因此本研究欲了解工業電腦廠過去與現在對於產品服務系統模式上之改變，並同時想了解其如何與利害關係人進行合作，進行後續專案開發。故本研究以台灣於工業物聯網領域發展較卓越以及組織規模大小為依據篩選個案企業，分別進行質性研究，並於事後深入分析。經研究後發現，企業必須利用自身內部資源進而吸引外部利害關係人建立價值星系，進而建立以結果導向之產品服務系統。
本研究對於學術意涵在於為產品服務系統理論增添資源基礎理論及價值共創之思維，了解企業在建構此種商業模式時，應更著重於企業內部資源之利用，並嘗試與外部利害關係人合作。而在產業面之意涵在於工業物聯網仍屬於新興為成熟之產業，故尚未擁有固定之產業標準，因此，工業電腦廠需更加重視各個合作對象，即利害關係人在其中所提出的資源，並透過整合資源，而其中又以顧客所提供之產業經驗資源為關鍵，此價值將有利企業建構出符合顧客需求之整體解決方案，最終將能拓展其市占率達成標準普遍性之目標。

The Industrial Personal Computer companies are acting as the main driving force to assist in the development of IIoT total solutions, combining operational technology (OT) and information technology (Information Technology, IT) to customize total solutions for the needs under divert scenarios. To achieve this goal, the Industrial Personal Computer companies are actively cooperating with multiple manufacturers and software service providers, using each other’s market-competitive expertise to integrate resources and build value co-creation to make up for the lack of resources in the construction process.
According to the above-mentioned current situation, such a model that combines products and services as one has the same characteristics as the Product-service system (PSS) theory proposed by Tukker and Tischner (2006). Therefore, this research intends to understand the past and present transformation in the Product-service system model of the Industrial Personal Computer companies, and at the same time, to understand how it cooperates with stakeholders for subsequent project development.
The academic implication of this research is to add resource-based theory and value co-creation thinking to the Product-service system theory. The Companies should focus more on the use of internal resources of the enterprise and try to interact and cooperate with external stakeholders. The implication in the industry is that the IIoT is still an emerging and mature industry, so it does not have a fixed industry standard. And through the integration of resources, in which the industry experience resources provided by customers are the key, the value will be able to construct a total solution that meets the needs of customers, and will eventually expand its market share to achieve the goal of standard universality.

第一章 緒論 1
第一節 研究背景 1
第二節 研究動機 2
第三節 研究目的與問題 3
第四節 研究流程 4
第二章 文獻回顧 5
第一節 產品服務系統 5
第二節 資源基礎理論 10
第三節 價值共創 13
第三章 研究方法 24
第一節 研究架構 24
第二節 研究方法 25
第三節 資料採集方式 26
第四節 個案選擇原因 29
第五節 個案公司介紹 30
第四章 個案分析 34
第一節 整體市場概況分析 34
第二節 理論分析 39
第三節 研究分析小結 58
第五章 研究發現與討論 61
第一節 企業採用產品服務系統(PSS)之歷程 61
第二節 與利害關係人之價值共創方法 64
第六章 研究結論與建議 71
第一節 研究結論 71
第二節 學術意涵 77
第三節 實務建議 78
第四節 後續研究建議 79
第五節 研究限制 80
參考文獻 81
附錄:訪談綱要 87

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