強調活用標準介面與功能模組,兼顧量產經濟效益與產品多樣性的客製化時代逐漸式微,顧客觀點的價值創造蔚為趨勢。使用於生產製造的資本型生產財,更應該傾聽使用者需求,特別是透過顧客對產品的價值定義與參與,尋求符合本身的顧客價值創造模式。本研究透過文獻解析,以顧客價值和顧客參與程度做為維度,推導出顧客觀點下的價值創造理論,提出包括產品標準化程度高的標準型、以顧客建議為主導的客製型、進入顧客現場與顧客共創的方案共創型,和比顧客更了解顧客需求的方案選項型等四個價值創造類型。本研究同時以七家個案企業做為實證研究對象,驗證與補足上述價值創造理論。本研究證實,從顧客觀點出發,價值創造的四個類型確實存在於工具機產業,並各有其適用環境與存立條件。在高度彈性且因應客製化需求程度高的台灣工具機,如何提升客製型價值創造同時降低互動成本、創造超乎顧客功能需求的方案型價值等,不僅是單一企業所面臨的課題,可能也是台灣工具機突破客製化困境的關鍵。 Emphasis on standard interfaces and functional modules, the decline of taking into account the production economic efficiency and customization era of product diversity both, the customer point of view of value creation becomes an unmistakable trend. Capital products from capital manufacturing assets should listen to users' needs, especially through customer’s product definition and participation to seek their own customer value of creation model.In this study, we have derived the customer’s perspective of value creation theory through literature resolution to customer value and customer participation as a dimension. Putting forward, four types of choice, including high degree of standardized product, "Standardization". The leading type from customer’s recommendations, "Customization". entering the customer site to co-create with customer, "Solution from co-creation". creating a better understanding of customer's latent needs, "Solution from option ".The study of above-mentioned value creation theory has been verified and complemented from seven cases of empirical research.This study has demonstrated that four types of value creation from the customer point of view are indeed existed in the machine tool industry, and each can fit its application environment and condition. How to enhance the customized value creation by reducing the cost and creating the program value beyond customer’s functional needs at the same time may breakthrough not only a purely and single problem of one enterprise but also the plight for whole Taiwan machine tool industry in the highly flexible and demanding environment.