台灣工具機產業早期以優異的性價比優勢在國際市場嶄露頭角。但近年來面臨大環境的劇烈變動、經濟不景氣與競爭對手壓迫下，使得生存空間日益狹窄。台灣工具機產業須重新思考其定位，除了以往專注於製造、追求降低成本外，應轉為透過為顧客提供全方位的解決方案，來滿足顧客需求並提高其附加價值，同時思考如何透過價格訂定，賺取更多的利潤。本研究透過文獻探討，以企業為顧客提供解決方案產生的價值，以及顧客從解決方案中獲取的價值，提出三種解決方案類型的訂價模式:「勞務委託型」、「勞務價值型」和「提案價值型」。同時以三家工具機企業為顧客提供完整解決方案的過程，作為實證研究對象，以驗證和補足上述三種訂價模式，並以KEYENCE案例作為延伸討論。實證結果發現，透過提供完整解決方案確實可以為顧客創造更多價值，但在工具機產業中之最終售價制定上，主要還是考量機器本身機能上的價值為主。不過在解決方案事業(Solution Business)領域中，仍是大家公認的價值創造關鍵，因此具有理論性和實務性意涵，也期盼能為台灣工具機產業找到出路以突破目前所遭遇之困境。 Early Taiwan machine tool industry make a figure in the international market with outstanding cost-effective advantage. But in recent years, faced dramatic changes in the environment, the economic downturn and competitors oppression, so that the living space were crushed. Taiwan's machine tool industry should rethink its position. In addition to focus on manufacturing and pursuit of lower costs previously, it should be converted through provide customers with a comprehensive range of solutions to meet customer needs and increase their value added. Simultaneously, thinking about how to earn more profits with pricing.Through literary review and the value of the enterprise provide customer with solution as well as customer obtain from the solution, this study proposes three pricing models of solution type: ” labour service- entrust “,” labour service-value ”,” proposal-value ”. In order to verify and complement our theory of pricing models, we choose three machine tool enterprises to understand the process they provide customers with complete solutions. Finally with KEYENCE case study as an extension of the discussion.The empirical results show that providing a complete solution can indeed create more value for customers, but pricing in the machine tool industry mainly consider the value based of the function on the machine itself. But in the solutions business field, is still recognized that the key of value creation. Therefore, it has a theoretical and substantive meaning, also expected to find a way out for Taiwan's machine tool industry to overcome the difficulties encountered currently.
