要有好的營利不能只靠單一投資，很多投資組合之間都是息息相關的，本論文藉由建構一套行銷投資、供應鏈管理投資與開發投資之間關係的架構，並將其建構成一套數學模型。本篇論文著重於產品吸引力、存貨水準與不良率三個項目的變化組合所造成之後續影響。
在供應鏈管理投資及開發投資方面，適當的投資組合，分別可增加存貨水準以及降低不良率。將供應鏈管理及開發投資兩領域組合，就成了顧客抱怨率的主要構成因素。在行銷投資方面，提高產品吸引力可以增加口碑，進而影響市場佔有率，需求量則成為各項投資之連結因素，連結於成本面，而獲得營利結果。 
本模式將有助於企業經營於行銷、供應鏈管理與開發管理投資改善之預估與經營決策。

The operating income can not just rely on the single source of investment, and the investments are related to each other. This paper builds a framework of the relationship between marketing, supply chain management and development investment, and can be constructed into a mathematical model. In this paper, product attractiveness, inventory level and defective rate are the decision variables.
The investments in supply chain management and development investments can increase inventory level and reduce defective rate respectively, and then affect customer complaint. The investment in marketing improving the product attractiveness can increase the reputation of the company and affect the market share. The market share can be the joint factor of the investments and finally generate the customer demand and the operating income.
This model will help enterprises improve the estimation and management decision-making to manage the marketing investment, supply chain management investment and development investment.

第一章 緒論	1
1.1研究背景與動機	1
1.2 研究問題	5
1.3 研究目的	6
1.4研究架構	7
1.5研究流程	9
第二章 文獻探討	10
2.1行銷相關文獻	10
2.1.1 行銷投資金額	11
2.1.2 產品吸引力	12
2.1.3口碑	12
2.2供應鏈管理相關文獻	14
2.2.1供應鏈管理投資金額	15
2.2.2 存貨水準	16
2.3開發投資相關文獻	17
2.3.1 開發投資金額	18
2.3.2 不良率	19
2.4 顧客抱怨率	19
2.5 市場佔有率	21
2.6 需求量	21
2.7顧客抱怨成本	22
2.8營利	23
第三章 投資模式發展	24
3.1行銷投資	24
3.1.1行銷投資金額(Sm)與 產品吸引力(A)	24
3.1.2產品吸引力 (A)與 口碑(W)	25
3.2供應鏈管理投資	27
供應鏈管理投資金額(Pm)與 存貨水準(S)	27
3.3開發投資	28
開發投資金額(Rm)與 不良率(Q)	28
3.4投資於供應鏈管理與開發	29
不良率(Q)、存貨水準(S)與 顧客抱怨率(C)	29
3.5投資於行銷、供應鏈管理與開發	31
3.5.1顧客抱怨率(C)、口碑(W)與 市場佔有率(M)	31
3.5.2 市場佔有率(M)與 需求量(N)	32
3.6 各項成本、收入與營利	33
第四章 數值分析與實例	35
4.1投資於行銷、供應鏈管理及開發之成本效益模型實例(一)	35
4.2投資於行銷、供應鏈管理及開發之成本效益模型實例(二)	38
第五章 結論與建議	41
5.1 研究結論	41
5.2 未來研究方向	43
中文參考文獻	44
英文參考文獻	47

表目錄
表 4-1各項變數輸入數值	35
表 4-2各項模型係數輸入數值	35
表 4-3投資改善產品吸引力、存貨水準和不良率之效益	37
表 4-4各項變數輸入數值	38
表 4-5各項模型係數輸入數值	38
表 4-6未增加投資來改善產品吸引力、存貨水準和不良率之效益	39
表 4-7增加投資來改善產品吸引力、存貨水準和不良率之效益	40

圖目錄
圖 1-1 各大品牌智慧型手機的市佔率及銷售量	4
圖 1-2 本研究架構圖	8
圖 1-3 本研究流程圖	9
圖 3-1行銷投資金額(SM)與產品吸引力(A)之關係圖	25
圖 3-2 產品吸引力(A)與口碑(W)之關係圖	26
圖 3-3 供應鏈管理投資金額(PM)與存貨水準(S)之關係圖	28
圖 3-4 開發投資金額(RM)與不良率(Q)之關係圖	29
圖 3-5 不良率(Q)、存貨水準(S)與顧客抱怨率(C)之3D圖	30
圖 3-6 顧客抱怨率(C)、口碑(W)與市佔率(M)之3D圖	32

中文參考文獻
Anne Marie Knott (2012)，精算研發收益，哈佛商業評論 2012年5月號。
王挺、謝京辰 (2005)，建築供應鏈管理模式 (Cscm) 應用研究. 建築管理現代化, 2, 05-09。
任錫源 (2010)，顧客抱怨處理公平性對口碑傳播意願的影響研究——以零售企業為例. 中華女子學院學報, (003), 113-117。 
全春光 (2010)，供應商管理庫存研究現狀及展望. 技術經濟與管理研究, (004), 101-104。 
吳佳蓉 (2006)，口碑生命週期─ 以電影討論為例。
佐藤知恭 (1991)，顧客抱怨處理實務，臺華工商出版有限公司。
李培銘、邱惠貞 (2008)，消費者國際展覽知覺與抱怨行為關係之研究。
李旭華 (2009)，品質管理，滄海書局。
呂英瑞 (2001)，在存貨依存型需求下寡占產業之存貨水準與產品定價：以獨家經銷與共同經銷為例，中華大學工業工程與管理研究所碩士學位論文。
林建煌 (2006)，行銷學，華泰文化。
侯景中 (2012)，品質管理與創新投資之成本效益模式發展，淡江大學管理科學研究所碩士班碩士論文。
柯耀宗 (2009)，新產品開發創新管理方法之研究，成功大學工業設計學系碩博士班學位論文。
陳乃嘉 (2011)，新十號公報與存貨管理之關聯性，臺北大學會計學系學位論文。
陳以安 (2010)，學生族群置入性行銷型態與商品行銷效果之研究─ 以海角七號置入商品為例。
陳盈如 (2011)，品牌行銷與品質管理之成本效益模式的發展，淡江大學管理科學研究所碩士班碩士論文。
郭斌、劉鵬、湯佐群 (2004)，新產品開發過程中的知識管理，研究與發展管理，16(5)， 58-64。
黃朝祺 (2011)，企業社會責任與品質管理之成本效益模式的發展，淡江大學管理科學研究所碩士班碩士論文。
曾光華 (1998)，行銷學，三民書局。
萬子維 (2012)，文化產業中影響文化產品之因果探討: 以平溪天燈產品為案例，臺北大學國際企業研究所學位論文。
廖秋雄等 (2012)，初等微積分，滄海書局。
練乃華、留淑芳 (2003)，口耳相傳訊息之傳播及對消費者購買行為之影響: 文獻回顧與評論。
蕭博元 (2012)，電影行銷與品質管理投資之成本效益與模式的發展，淡江大學管理科學研究所碩士班碩士論文。
謝志峰、王立、孫靜春 (2001)，Web 數據庫通用訪問方式在供應鏈管理中的應用，計算機集成製造系統，7(8)，59-63。
盧俊延 (1997)，高科技事業市場佔有率的問題研究，國立政治大學科技管理研究所碩士論。

英文參考文獻
Ahire, S. L., & Dreyfus, P. (2000). The impact of design management and process management on quality: An empirical investigation. Journal of Operations Management, 18(5), 549-575. 
Anderson, E. W., & Sullivan, M. W. (1993). The antecedents and consequences of customer satisfaction for firms. Marketing Science, 12(2), 125-143. 
Anselmsson, J., Johansson, U., Maranon, A., & Persson, N. (2008). The penetration of retailer brands and the impact on consumer prices—A study based on household expenditures for 35 grocery categories. Journal of Retailing and Consumer Services, 15(1), 42-51. 
Balakrishnan, A., Pangburn, M. S., & Stavrulaki, E. (2004). “Stack them high, Let’em fly”: Lot-sizing policies when inventories stimulate demand. Management Science, 50(5), 630-644. 
Bansal, H. S., & Voyer, P. A. (2000). Word-of-mouth processes within a services purchase decision context. Journal of Service Research, 3(2), 166-177. 
Barlow, J., & Moller, C. (2008). A complaint is a gift: Recovering customer loyalty when things go wrong Berrett-Koehler Publishers. 
Baumol “The Free-Market Innovation Machine: Analyzing the Growth Miracle of Capitalism”, NY: Princeton University Press. 2002:1,5.
Bayus, B. L., Erickson, G., & Jacobson, R. (2003). The financial rewards of new product introductions in the personal computer industry. Management Science, 49(2), 197-210. 
Boyd, T. C., & Mason, C. H. (1999). The link between attractiveness of “extrabrand” attributes and the adoption of innovations. Journal of the Academy of Marketing Science, 27(3), 306-319. 
Bristor, J. M. (1990). Enhanced explanations of word of mouth communications: The power of relationships. Research in Consumer Behavior, 4(1), 51-83. 
Buzzel, R. D., & Gale, B. T. (1987). The PIMS principles. New York, 
Crouch, G. I., & Shaw, R. N. (1989). Microcomputer-based merchandising management systems: A new approach. International Journal of Retail & Distribution Management, 17(1) 
Day, R. L. and E. L. Landon (1977), Towards a Theory of Consumer Complaining Behavior, in Consumer and Industrial Buying Behavior, Arch Woodside, Jagdish Sheth, and Peter Bennett, eds. Amsterdam: North Holland Publishing Company Press.
Day, R. L. (1980). Research perspectives on consumer complaining behavior. Theoretical Developments in Marketing, , 211-215. 
Del Rio, A. B., Vazquez, R., & Iglesias, V. (2001). The effects of brand associations on consumer response. Journal of Consumer Marketing, 18(5), 410-425. 
DeWitt, T., & Brady, M. K. (2003). Rethinking service recovery strategies the effect of rapport on consumer responses to service failure. Journal of Service Research, 6(2), 193-207. 
Engel, J. F., Blackwell, R. D., & Miniard, P. W. (2001). Consumer behavior. Texas: Dryden Press.
Fawcett, S. E., Ellram, L. M., & Ogden, J. A. (2007). Supply chain management: From vision to implementation Pearson Prentice Hall. 
Folkes, V. S. (1984), “Consumer Reactions to Product Failures: An Attributional Approach,” Journal of Consumer Research, 10 (March), 398-409.
Fornell, C., Johnson, M. D., Anderson, E. W., Cha, J., & Bryant, B. E. (1996). The american customer satisfaction index: Nature, purpose, and findings. The Journal of Marketing, , 7-18. 
Fornell, C., & Wernerfelt, B. (1988). A model for customer complaint management. Marketing Science, 7(3), 287-298. 
Garvin, D. A, 1982, Strategic Management And Marketing In The Service Sector, Helsingfors: Swedish school of Economics and Business Administration.
General  Electric  Company  (1982): “The  Information  Challenge,” Louisville, Kentucky: General Electric Company
Gobe, M. (2007). Brandjam: Humanizing brands through emotional design Allworth Press. 
Goodman, J., and Newman, S. (2003), “Understand Customer Behavior and Complaints,” Quality Progress, 36 (1), 51-55.
Graham, J. R., Harvey, C. R. & Rajgopal, S. (2005), “The Economic Implications of Corporate Financial Reporting”, Journal of Accounting and Economics, Vol.40, pp. 3-73.
Gronroos, C. (1988). Service quality: The six criteria of good perceived service quality. Review of Business, 9(3) 
Ha, H. (2002). The effects of consumer risk perception on Pre‐purchase information in online auctions: Brand, Word‐of‐Mouth, and customized information. Journal of Computer‐Mediated Communication, 8(1), 0-0. 
Hamel, G., & Prahalad, C. (1994). Competingfor the future. Harvard Business School Press, Boston, MA, 
Hardie, N. (1998). The effects of quality on business performance. Quality Management Journal, 5(3) 
Harrison , L. J. (2001). The measurement of word of mouth commu-nication and an investigation of service quality and customer as potential antecedents. Journal of Service Research, 4(1), 60-75.
Herr, P. M., Kardes, F. R., & Kim, J. (1991). Effects of word-of-mouth and product-attribute information on persuasion: An accessibility-diagnosticity perspective. Journal of Consumer Research, , 454-462. 
Hess, R. L., Ganesan, S., & Klein, N. M. (2003). Service failure and recovery: The impact of relationship factors on customer satisfaction. Journal of the Academy of Marketing Science, 31(2), 127-145. 
Kalro, A.H. and Gohil, M.M (1982)., A lot size model with backlogging when the amount received is uncertain. International Journal of Production Research, 20(6), 775-786
Kohli, A. K., Venkatraman, N., & Grant, J. H. (1990). Exploring the relationship between market share and business profitability. Research in Marketing, 10, 113-133. 
Kurtz, D. L. and K. E. Clow (1998), Service Marketing. John Wiley and Sons, Inc.
Lev, B. (2001). Intangibles: Management, measurement, and reporting Brookings Inst Press. 
Lewis B. R. and E. Clacher (2001), “Sercice Failure and Recovery in UK Theme Parks: the Employee’s Perspective,” International Journal of Contemporary Hospitality Management, 13 (4), 166-175.
Lovelock, C. H. and L. Wright (2002), Principles of Marketing and Management, 2nd ed. Prentice Hall, Inc.
McGrath, M. E. (1998). Know your supply chain costs, Electronic Business, Highlands Ranch, Nov., p.18, p.80.
Murray, K. B. (1991). A test of services marketing theory: Consumer information acquisition activities. The Journal of Marketing, , 10-25. 
Nam, S., Manchanda, P., & Chintagunta, P. K. (2010). The effect of signal quality and contiguous word of mouth on customer acquisition for a video-on-demand service. Marketing Science, 29(4), 690-700. 
Parasuraman, A., Zeithaml, V., & Berry, L. (1988). SERVQUAL: A multiple item scale for measuring consumer perceptions of service quality. Journal of Retailing, 64, 12-40. 
Ravenscraft, D. J. (1983). Structure-profit relationship at the line of business and industry level. The Review of Economics and Statistics, 65(1), 22-31. 
Rosen, E. (2002). The anatomy of buzz: How to create word of mouth marketing Crown Business. 
Schiffman, L. G., & Kanuk, L. L. (2000). Consumer behavior. 7th.Edn., Prentice Hall International, 
Schutte, S. (2005). Engineering emotional values in product design. Kansei Engineering in Development, Department of Mechanical Engineering, Linkopings University, Sweden, 
Silver, E.A (1976)., “establishing the order quality when the amount received is uncertain”, INFOR, 14, 3-39.
Silverman, G. (1997). How to harness the awesome power of word of mouth. Direct Marketing-Garden City-, 60, 32-37. 
Simchi-Levi, D. K. (2003). P and simchi-levi. E.“Designing and managing the supply chain: Concepts, strategies, and cases”. 
Singh, J. (1988). Consumer complaint intentions and behavior: Definitional and taxonomical issues. The Journal of Marketing, , 93-107. 
Singh, J. (1990). Voice, exit, and negative word-of-mouth behaviors: An investigation across three service categories. Journal of the Academy of Marketing Science, 18(1), 1-15. 
Subramanyam, E.S. and Kumaraswamy,(S).(1981),EOQ formula under varying marketing policies and conditions. IIE Transaction, 13, 312-314
TARP(1981), “Measuring the Grapevine-Consumer Respones and Word of Mouth,”Atlanta: Coca-Cola Company
Tax, S. S., Brown, S. W., & Chandrashekaran, M. (1998). Customer evaluations of service complaint experiences: Implications for relationship marketing. The Journal of Marketing, , 60-76.